摘要
在企业社会责任理论的基础上,结合自愿性信息披露的特点,对我国上市公司社会责任信息网上披露的现状及其影响因素进行了实证研究。通过对随机选取2008年沪市上市的研究样本公司网站的访问,得出企业的社会责任信息披露指数,并通过实证检验找出了企业社会责任信息网上披露水平的影响因素,进而提出建议。
This paper empirically analyzes the actuality and the underlying reasons of social responsibilites of Shanghai listed companies on voluntary information disclosure. Then, it gets the index of social responsibility disclosure by investigating the website of listed companies in Shanghai stock exchange in 2008. Moreove, it is found that the social responsibility information diclosure factors by empirical test. In the end, it puts forward some suggests.
出处
《软科学》
CSSCI
北大核心
2009年第6期102-105,共4页
Soft Science
基金
陕西省社会科学基金资助项目(08E034)
"985工程"哲学社会科学创新基地资助项目
关键词
企业社会责任
信息披露
网络环境
corporate social responsibility
corporate disclosure
network environment
