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随着经济社会发展和人们社会责任意识提高,企业社会责任的履行情况日益得到关注,因此要求企业越来越多的披露有关社会责任方面的信息。各国学者有关企业社会责任信息披露问题的研究主要集中在社会责任信息披露的内容、影响因素和形式三方面。本文对社会责任信息披露这三方面的研究成果进行综述。 相似文献
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中国企业社会责任信息披露理论现状研究 总被引:1,自引:0,他引:1
随着社会责任运动的发展,企业社会责任信息披露也被日渐重视和关注。文章从我国企业社会责任信息披露理论研究成果形式和我国企业社会责任信息披露研究分类两个方面归纳了近20年来我国学者对企业社会责任信息披露的研究动态,旨在清晰地展示我国学者企业社会责任信息披露研究过程和趋势。 相似文献
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基于信息不对称的企业社会责任信息披露研究 总被引:1,自引:1,他引:0
随着人们社会责任意识的提高,要求企业越来越多地披露有关社会责任方面的信息。文章基于信息不对称视角对我国企业社会责任信息披露的现状进行了分析,探讨了完善企业社会责任信息披露的建议及对策。 相似文献
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我国企业对社会责任信息披露的认识和实践 总被引:7,自引:0,他引:7
文章采用问卷调查的方法分析我国企业对社会责任信息披露的认识和实践,发现目前社会责任信息披露作为一种理念已经获得企业高度认同,但实践方面却远远落后。企业对于社会责任信息披露的经济后果认识较为一致,但是对披露方式和披露内容态度很不一致。据此,提出了改善我国企业社会责任信息披露的建议。 相似文献
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当前,企业披露社会责任信息已逐步成为一种不可阻挡的趋势,引起了各国的广泛关注。本文通过阐述社会责任信息披露方面的相关理论,找出我国企业信息披露方面的不足,进而提出相应的对策。 相似文献
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食品企业社会责任信息披露影响因素研究 总被引:1,自引:0,他引:1
针对近年来不断出现的食品安全事件,结合企业社会责任理论和食品行业披露的社会责任信息,对中国食品企业社会责任信息披露的主要影响因素进行了实证分析。文章选取了2006~2010年食品行业的A股公司作为研究样本,通过对企业年报、社会责任报告的内容分析,测算了公司社会责任信息披露指数。研究发现:规模越大、独立董事比例越高的公司披露的社会责任信息越多;公司财务杠杆和企业社会责任信息披露负相关;企业性质对企业社会责任信息披露无显著影响。论文从实证结果出发,提出了食品企业建立社会责任信息披露制度的建议。 相似文献
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Elena Escrig‐Olmedo María Jesús Muñoz‐Torres María Ángeles Fernández‐Izquierdo 《Business Strategy and the Environment》2013,22(6):410-428
The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective of this research is to study society's perception about socially responsible investing (SRI) and to identify investor's preferences regarding environmental, social and governance criteria, their real‐life investment needs and the most relevant sustainable financial products. To examine society's perception of SRI, we conducted a field survey among Spanish investors. The results show that SRI is at an early stage and Spanish investors need more exact information regarding social, environmental, and governance criteria in order to invest in socially responsible companies and products. This paper offers some guidelines that could be used by Spanish institutions, managers and investors and by foreign managers when approaching the Spanish market, in order to promote the growth of socially responsible financial products. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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Theodore L. Waldron Chad Navis Elizabeth P. Karam Gideon D. Markman 《Journal of Management Studies》2022,59(1):163-193
Accounts of stakeholder influence on corporate social responsibility (CSR), situated in the CSR domain, have recognized that activists mitigate information asymmetries between firms and consumers. However, depictions of activists as information disseminators do not explain how they perform their quintessential role – pressuring resistant firms to engage in responsible innovation that emphasizes the creation of socioenvironmental value. Drawing from social movement theory that identifies claims as the instrument of such pressure, we examine four activist organizations’ use of claims across six campaigns to drive firms to adopt more socially and environmentally responsible practices, a form of responsible innovation. Our core contribution is an empirically grounded theory of activist-driven responsible innovation (ARI) that proposes how activists use claims to drive firms to engage in responsible innovation, as well as how features of the two sides may shape this outcome. Our ARI theory primarily enriches accounts of stakeholder influence on corporate social responsibility in the CSR domain and, in doing so, secondarily enriches accounts of the influence of activists’ claims on firms in the social movement domain. These contributions also speak to the resolution of grand challenges, a core interest of the special issue. 相似文献
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首先提出了社会基础信息的概念;然后在此基础上结合我国目前信息化建设的现状提出建立我国社会基础信息“数据共用中心”的构想,并分析了建立该数据中心的目的和意义以及建设的基本思路;最后讨论了使用该“数据中心”的数据过程中可能涉及的一些社会问题。 相似文献
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近年来,企业履行社会责任并披露社会责任信息日益受到关注;对社会责任会计信息披露的监管问题目前存在着诸多问题亟待改进。本文综述了国内外社会责任会计的相关研究后,从社会责任会计信息披露的各主要博弈方着手,分析了社会责任会计信息披露监管存在的问题及主要原因,最后提出了社会责任会计信息披露监管的改进路径。 相似文献
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Isabel‐María García‐Snchez Jennifer Martínez‐Ferrero 《Business Strategy and the Environment》2019,28(4):542-555
This paper seeks to explore how chief executive officer (CEO) ability influences the economic impact of corporate social responsibility strategic decisions. Currently, the evidence on the impact of corporate social responsibility on the value of the company is mixed; in this paper, we aim to observe the moderate role played by this particularity of the CEO in the relationship between socially responsible commitment and financial performance. Our results identify that the most able CEOs make investments in social and environmental practices that lead to greater financial performance; in contrast, the less able CEOs can overinvest or underinvest in an opportunistic way for personal benefit at shareholders' expense. In addition, the role that CEO ability plays in social and environmental strategies is particularly pertinent in munificent environments that foment managerial discretion; in these contexts, high managerial ability leads to investment in socially responsible performance, which benefits shareholders by alleviating moral hazard. 相似文献
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文章主要介绍了国内外社会责任会计信息披露概况、社会责任会计信息披露的主要内容和常见形式,并在此基础上对社会责任会计信息披露的发展作简单评述。 相似文献
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Aurora García-Gallego Nikolaos Georgantzís 《Journal of Economics & Management Strategy》2009,18(1):235-262
In a duopoly model of vertical differentiation, we study market equilibrium and the resulting social welfare following an increase in the consumer's willingness to pay (WTP) for products sold by socially responsible manufacturers. Different types of such changes emerge depending on their effects on consumer heterogeneity. We show that, in most cases, increases in the consumers' social consciousness yield higher profits to socially responsible firms and may lead to higher levels of social welfare, provided that the market structure is left unchanged. However, when an increase in the consumer's social consciousness changes the market structure, welfare may fall, while the duopolists' profits rise. The resulting tension between private and social interest calls for a cautious attitude toward information campaigns aimed at increasing the consumer's social consciousness. 相似文献
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Mercedes Alda 《Business Strategy and the Environment》2019,28(6):1060-1071
This paper analyses the role of social responsible (SR) pension funds as influential institutional shareholders in the corporate sustainability of investee firms. We study the influence of 197 UK SR pension funds on 1,253 firms with 31 environmental, social, and governance (ESG) indicators from 2002 to 2018. According to the indicator nature, we perform logit and ordinary least square (OLS) estimations with panel error correction models to control causality. Our results show that SR pension funds significantly impact on 41.93% of the ESG indicators studied. We find that larger pension‐fund shareholding positively influences on ESG firm performance and encourages proactive behaviour towards environmental practices. Firms with larger pension‐fund shareholding are more likely to use renewable energies and disclose environmental information, increasing the firm transparency towards stakeholders. This study contributes to understand that, besides stakeholders, institutional shareholders (SR pension funds) demand sustainable development and are able to transfer important values for the society and the environment to corporate governance. 相似文献
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社会责任会计的出现,极大地推动了企业从微观利益目标向宏观利益目标的转移,对社会经济的可持续发展以及构建和谐社会、环境友好型社会都具有很强的战略意义,揭示并报告社会责任相关信息,己经成为产业界、会计界的共识。文章着重分析了企业在社会责任信息披露的现状,并针对存在的问题提出了社会责任会计信息披露体系的构建和相应对策。 相似文献