董事会治理、媒体关注与企业社会责任

以2009—2011年在沪深两市 A 股上市公司为样本，采用 RLCCW 数据库、CSMAR数据库数据，研究董事会治理、媒体关注对企业社会责任信息披露水平的影响。研究发现，与非国有控股企业不同，在国有控股企业中，随着董事会规模的扩大和董事会独立性的增强，企业的社会责任信息披露指数随之增大；在国有控股企业中，两职兼任的现象会对企业社会责任信息披露水平产生微弱的消极影响；在非国有控股企业中，存在女性董事有助于提高企业社会责任信息披露水平；媒体关注度作为中介变量，在董事会治理水平与企业社会责任信息披露水平之间的转化中起到了重要的作用。

Board Governance, Media Coverage and Corporation Social Responsibility

Based on the sample of A?share listed companies in Shanghai and Shenzhen from 2009 to 2010, using the database of RL?CCW and CSMAR, this paper researches how the board governance and the media coverage influence information disclosure level of corporate social responsibility ( CSR) . The study finds that unlikenon?state?owned enterprises, state?owned enterprises with the expan?sion of the board and independence ofthe board have a positive influence to CSR Disclosure Index. In state?owned enterprises, holding a concurrent post of board director and Chief Executive Officer ( CEO) has a negative impact to CSR Disclosure Index. In non?state?owned enterprises, the more women directors there are, the more CSR Disclosure Index there is. The study also shows that media cover?age as a mediator plays an important role between board governance and information disclosure level of CSR.