基于公司治理视角的企业社会责任信息披露质量研究

通过构建社会责任报告质量评价体系，对沪深300指数上市公司社会责任报告披露水平及其影响因素进行研究。研究发现，目前我国上市公司社会责任报告信息披露水平整体不高，沪市上市公司披露水平显著优于深市，企业报告的披露水平不具有统一性。董事长与总经理兼职情况、监事会规模与企业社会责任报告披露水平负相关；董事会规模与披露水平显著正相关；董事会独立性与披露水平正相关。建议企业加强公司治理结构建设，更好地履行企业社会责任，完善社会责任报告的披露。

Research on Information Disclosure Quality of Corporate Social Responsibility from Corporate Governance Perspective

This paper designs a quality evaluation system of corporate social responsibility (CSR) report to analyze the disclosure quality and influencing factors of the CSI 300 Index listed companies. The conclusions are drawn that the disclosure quality is not high as a whole at present, that the disclosure quality of companies listed in Shanghai Stock Exchange is significantly better than in Shenzhen Stock Exchange, and that the disclosure quality of corporate reports varies in level. A concurrent post of chairman & general manager and the size of Board of Supervisors are negatively related to the disclosure quality of CSR report. The size of Board of Directors (BOD) is significantly positively related to the disclosure quality of CSR report. The independence of BOD is positively related to the disclosure quality of CSR report. Through the research, it can be seen that an enterprise should strengthen the construction of corporate governance structure, fulfill CSR in a better way and improve the disclosure of social responsibility report.