企业社会责任报告传递信息效度研究

通过分析国内上市公司2012年发布的社会责任报告与公司社会绩效的相关性来揭示社会责任报告反映信息的有效性,从而考察上市公司社会责任报告的质量水平。实证结果表明：上市公司社会责任报告与社会绩效之间存在显著关系,但社会绩效变量对社会责任报告水平解释能力较弱,表明上市公司社会责任报告存在一定的虚构内容。政府部门应加强监管,使企业社会责任行为落到实处。为认识我国上市公司履行社会责任提供了新的视角和经验证据,对于促进上市公司提高社会责任信息披露水平、积极履行社会责任具有现实意义。

Research on Corporate Social Responsibility Reports Transmission Information Validity

This article through the analysis of the domestic listed company social responsibility report released in 2012 with the company＇s social performance to reveal the relevance of the social responsibility report reflect the effectiveness of the information,so as to inspect the quality of the listed company social responsibility report.. The empirical results show that the listed company social responsibility report has a significant relationship with social performance,but social performance variable to explain social responsibility report level ability is weak,shows that the listed company social responsibility report has certain fictional content. Government departments should strengthen the supervision; make the enterprise implement the social responsibility behavior. This article provides a new perspective and empirical evidence for Chinese listed companies to fulfill social responsibility,and to promote the raise the level of social responsibility information disclosure of listed companies and actively fulfill the social responsibility has a realistic significance.