| 中西方企业社会责任信息披露经济后果的差异分析:原因及解释 |
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| 引用本文： | 龙建成,王建玲.中西方企业社会责任信息披露经济后果的差异分析:原因及解释[J].西北大学学报(哲学社会科学版),2012,42(5):69-73. |
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| 作者姓名： | 龙建成 王建玲 |
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| 作者单位： | 1. 西安电子科技大学经济管理学院,陕西西安,710071
2. 西安交通大学管理学院,陕西西安,710049 |
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| 基金项目： | 国家自然科学基金项目(71202077);教育部人文社会科学基金项目(09YJC790213);陕西省软科学研究计划项目(2010KRM73-2 |
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| 摘 要： | 企业社会责任信息披露的成本分散于信息的收集、整理、印制、披露和管理等诸多环节,因此,如果企业披露社会责任信息不能为企业带来经济利益的流入,那么企业披露社会责任信息的积极性将大打折扣.在对中西方企业社会责任信息披露的经济后果差异进行比较的基础上,从企业社会责任信息披露环境、企业披露社会责任信息的动机以及影响企业社会责任信息披露的因素三个方面对导致后果差异的原因进行分析,最后对我国企业社会责任信息披露研究提出相应的建议.
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| 关 键 词： | 企业社会责任信息披露 经济后果 披露动机 影响因素 |
Economic Effect of Corporate Social Responsibility Information Disclosure:an Explanation |
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| LONG Jian-cheng
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WANG Jian-ling.Economic Effect of Corporate Social Responsibility Information Disclosure:an Explanation[J].Journal of Northwest University(Philosophy and Social Sciences Edition),2012,42(5):69-73. |
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| Authors: | LONG Jian-cheng WANG Jian-ling |
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| Institution: | 1.School of Economics and Management,Xidian University,Xi′an 710071,China;2.School of Economics and Management,Xi′an Jiaotong University,Xi′an 710049,China) |
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| Abstract: | The cost of corporate social responsibility information disclosure is distributed in the process of collection,arrangement,print,issuance and management.If the information disclosure of corporate social responsibility(CSR) cannot bring economic benefits into firms,their passion of disclosing CSR information will be greatly reduce.Based on the current literature,this paper compares the economic effect of corporate social responsibility in academic researching field and analyses the possible reasons from the information environment,information disclosure motivation and influencing factors.Some suggestions are given in the end. |
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| Keywords: | corporate social responsibility information disclosure economic effect disclosure motivation influencing factors |
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