食品企业社会责任信息披露影响因素研究

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。

Research on Influencing Factors of Food Corporation Social Responsibility Information Disclosure

Considering of food safety accidents in recent years,and combining CSR theory and social responsibility information disclosure of food industry,this paper conducts empirical analysis on influencing factors of food corporate social responsibility information disclosure.A-shares companies of food industry listed in Shanghai and Shenzhen stock exchanges during 2006 to 2010 are selected as study samples.Through content analysis on annual reports and CSR reports,CSR information disclosure index are built.Empirical tests find that bigger companies with more independent directors tend to disclosure more CSR information.Corporation financial leverage and CSR information disclosure are negatively related. Enterprise nature has no significant influence on CSR information disclosure.Based on empirical results,this paper comes up with a few suggestions adapted to food industry.