| 董事会多元化与企业社会责任信息披露 |
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| 作者单位： | 南京林业大学经济管理学院 |
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| 基金项目： | 国家自然科学基金项目“基于新媒体工具的企业社会责任负面信息‘漂绿’活动的识别后果与监管研究”(71902090);2019年江苏省大学生创新训练计划项目“董事会多元化和企业社会责任信息披露的研究”(201910298020Y);2019年南京林业大学大学生创新训练计划项目“女性高管对企业环境披露的影响”(2019NFUSPITP0946)。 |
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| 摘 要： | 基于2015-2018年中国涉林和涉农上市公司的信息披露问题,从GRI指南参照、社会责任信息披露两方面研究董事会多元化对其的影响。结果显示:①董事长性别对企业GRI指南参照具有显著的正向影响,且董事长年龄对GRI指南参照具有显著负向影响。②董事会高学历率对企业GRI指南参照具有显著的正向影响,对社会责任制度披露具有显著的负向影响。③独立董事比例对企业社会责任制度披露具有显著的正向影响。
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| 关 键 词： | 董事会 多元化 上市公司 社会责任 |
Diversification of the Board of Directors and Corporate Social Responsibility Information Disclosure |
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| Institution: | (College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China) |
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| Abstract: | Based on the information disclosure issues of China’s forest-related and agricultural-related listed companies from 2015 to 2018,this paper studied the impact of board diversification on it from the GRI guidelines reference and social responsibility information disclosure.The results showed that:(1)The gender of the chairman had a significant positive influence on the company’s GRI guide reference,and the chairman’s age had a significant negative influence on the GRI guide reference.(2)The high education qualification rate of the board of directors had a significant positive impact on the corporate GRI guidelines and a significant negative impact on the disclosure of the social responsibility system.(3)The proportion of independent directors had a significant positive impact on the disclosure of corporate social responsibility systems. |
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| Keywords: | board of directors diversification listed company social responsibility |
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