公司社会责任信息披露主体特征研究——以四川省上市公司为例

以四川省64家上市公司2008年的年报和CSR报告为样本,考察目前企业社会责任（CSR）信息披露主体的特征。通过回归分析的F检验和分组均值的t检验证明,国有、盈利、大型的公司更愿意披露CSR信息,而沪深两市公司在披露形式上有显著差异。业务外向性对该披露没有显著影响。这表明,进行披露的公司仅以满足政府和证交所要求为主要动机,这不利于CSR信息披露制度的完善。

The Firm Characteristics of Corporate Social Responsibility Disclosure——Example from Listed Companies in Sichuan Province

The research for firm characteristic.of the current corporate social responsibility（CSR） disclosure was conducted with the sample of 2008 annual reports and CSR reports from 64 listed companies in Sichuan Province,After regression analysis of F test and t-test,the following was found：First,CSR disclosure is more preferred by the firms which are state owned,profitable and large;Second,significant difference exist in the disclosure forms for corporate respective in Shanghai and Shenzhen Stock Market;Third,business-orienting of firm has no big effect for CSR disclosure..That is means to meet the requirements of government and Stock Exchange is the main motive,which is not good to the improvement of CSR disclosure system.