零售业上市公司社会责任信息披露质量及其影响因素分析

零售业作为国民经济的重要部门,其企业社会责任建设和信息披露问题受到社会公众的普遍关注。在前人研究的基础上,构造了零售企业社会责任信息披露质量的评价体系,并对我国30家上市零售企业的社会责任信息披露质量及其影响因素进行了实证分析。结果显示,我国零售业上市公司缺乏报告社会责任的积极性,信息披露质量偏低。独立董事比例、企业规模、收益状况、财务风险和第三方评验是显著影响上市零售企业社会责任信息披露质量的主要因素,而股权集中度对于信息披露质量的影响不显著。

Analysis on the Quality of Listed Retailer' s Social Responsibility Information Disclosure and Its Influencing Factors

As an important part in the national economy,the retailer’s social responsibility information disclosure is drawing more and more public attentions.Based on the former researches,this paper formulated an index system to evaluate the quality of retailer’s social responsibility information disclosure.Using the data of 30 listed retailers,this paper developed an empirical analysis on the influencing factors of the quality of retailer’s social responsibility information disclosure.The results show that listed retailers lack the initiative to disclosure their social responsibility information.The rate of independent director,scale,performance,financial risk and third part assessment are most important factors influencing the quality of retailer’s social responsibility information,while the influence of share concentration is not significant.