企业社会责任表现、报告质量与企业声誉——基于中国上市公司的实证研究

近年来，越来越多的企业通过发布企业社会责任（CSR）报告与利益相关者沟通CSR表现的情况。在CSR与企业声誉之间的关系备受关注的背景下，CSR报告质量在其中发挥着什么样的作用呢？梳理现有文献，将CSR表现划分成责任管理、市场责任、社会责任以及环境责任，通过实证检验，分别探讨各自与企业声誉之间的作用机理，并研究CSR报告质量在二者之间关系中的调节效应。研究结果显示CSR表现正向作用于企业声誉，相较于责任管理，责任实践的正向作用更强。同时CSR报告质量在二者之间的关系中具有调节效应，能够进一步提升企业声誉，并且对环境责任的调节效应最为明显。

Corporate Social Responsibility Performance,Report Quality and Corporate Reputation——An Empirical Research Based on the Listed Companies in China

In recent years,more and more enterprises communicate with stakeholders about CSR performance through the issuance of corporate social responsibility（CSR）report.Under the background of the relationship between CSR and corporate reputation which has attracted much attention,what kind of role dose CSR report quality play in them?Based on the existing literature,we take CSR performance into responsibility management,market responsibility,social responsibility and environmental responsibility.Then through the empirical test,we explore the mechanism between therespective dimension and corporate reputation respectively,and study the moderating effect of CSR report quality in the relationship between them.The results show that CSR performance has positive effect on corporate reputation,and compared to the responsibility management,responsibility practice plays more important role.The quality of CSR report has a moderating effect on the relationship between them,to further enhance the company's reputation,and the moderating effect of environmental responsibility is most obvious.