省域上市公司社会责任报告前因研究——以江西省为例

我国各省上市公司发布企业社会责任报告数量存在严重差异,且发布比率较低。文章从制度视角分析了省域强制、规范和管理认知要素对省域上市公司发布企业社会责任报告的影响,并提出了省级政府及监管部门应制定企业社会责任报告要求,新闻媒体加大对企业社会责任监督力度,发挥管制制度作用和规范制度的强制与规范作用,不但直接提升企业社会责任报告,而且通过提升企业管理者对企业社会责任认知从而提升企业社会责任;与此同时应大力提升企业管理者对企业社会责任认知力度,发挥管理认知对企业社会责任报告的直接作用。

Study on Antecedents of Corporate Social Responsibility Reporting Based on Institution Theory

There are a lot of differences in corporate social responsibility reporting issued by list-ed companies from different provinces.This paper analyzes the impacts of institutional factorswhich are coercive,mimetic and normative on corporate social responsibility at provincial level.It finds the local government and supervisors play very important roles in improving the corporatesocial responsibility reporting both at quantitative and qualitative level.The local media as a nor-mative factor also has significant impact on the listed companies＇ corporate social responsibilityreporting.Besides these external institutional factors,management cognition influences directlyand significantly on corporate social responsibility reporting.