生命周期视角下企业社会责任披露差异实证研究
|
摘要
以2008—2017年我国沪深两市上市化工企业披露的405份社会责任报告为样本,研究企业在不同生命周期阶段社会责任披露水平的差异。结论如下:组内比较可以得出,企业在每个生命周期阶段,对不同利益相关者的责任披露水平不同;组间比较可以得出,在生命周期的不同阶段,企业社会责任披露总水平、对消费者和供应商责任披露水平、对政府和其他社会责任披露水平、对投资者责任披露水平、对环境责任披露水平和对员工责任披露水平存在显著差异。
This paper takes 405 social responsibility reports disclosed by China's chemical listed corporates from 2008 to 2017 as a sample,and studies the differences of corporate social responsibility disclosure in different life cycles.The results show that:from the intra-group comparisons in every life cycle,the corporates have different levels of information disclosure for different stakeholders;from the comparisons of life cycle groups,the total levels of corporate social responsibility information disclosure,the disclosure levels of consumer and supplier responsibility,the disclosure levels of government and other social responsibility,the disclose levels of investor responsibility and the disclose levels of employee responsibility are significantly different in the four stages of the life cycle.
This paper takes 405 social responsibility reports disclosed by China's chemical listed corporates from 2008 to 2017 as a sample,and studies the differences of corporate social responsibility disclosure in different life cycles.The results show that:from the intra-group comparisons in every life cycle,the corporates have different levels of information disclosure for different stakeholders;from the comparisons of life cycle groups,the total levels of corporate social responsibility information disclosure,the disclosure levels of consumer and supplier responsibility,the disclosure levels of government and other social responsibility,the disclose levels of investor responsibility and the disclose levels of employee responsibility are significantly different in the four stages of the life cycle.
引文
[1]SHELDON O.The Philosophy of Management[M].London:Pitman,1923:1-10.
[2]CARROLL A B.Corporate social responsibility evolution of a definitional construct[J].Business&Society,1999,38(3):268-295.
[3]FREEMAN R E.Strategic management:a stakeholder approach[M].Boston:Pitman/Ballinger,1984:23-66.
[4]ARRIVE J T,FENG M.Corporate social responsibility disclosure:evidence from BRICS nations[J].Corporate Social Responsibility and Environmental Management.2018,25(5):920-927.
[5]OATES G,KLOOT L.Corporatized public land development bodies in Australia:who are the stakeholders and why are they important?[J].International Journal of Public Administration.2013,37(3):163-173.
[6]ROLOFF J.Learning from multi-stakeholder networks:issue-focused stakeholder management[J].Journal of Business Ethics,2008,82(1):233-250.
[7]STEURER R.Mapping stakeholder theory a new:from the"stakeholder theory of the firm"to three perspectives on business-society relations[J].Business Strategy and the Environment,2006,15(1):55-69.
[8]HELFAT C E,PETERAF M A.The dynamic resourcebased view:capabilities lifecycles[J].Strategic Management Journal,2003,24(10):997-1010.
[9]BLACK E.Life-cycle impacts on the incremental valuerelevance of earnings and cash flow measures[J].Journal of Financial Statement Analysis,1998,11(4):40-56.
[10]HASAN M M,HABIB A.Corporate life cycle,organizational financial resources and corporate social responsibility[J].Journal of Contemporary Accounting&Economics,2017,13(1):20-36.
[11]RAMASWAMY V,UENG J C,CARL L.Corporate governance characteristics of growth companies:an empirical study[J].Academy of Accounting and Financial Studies,2008,117(C11):509-523.
[12]WADDOCK S A,GRAVES S B.The corporate social performance-financial performance link[J].Strategic Management Journal,1997,18(4):303-319.
[13]ELSAYED K,PATON D.The impact of financial performance on environmental policy:does firm life cycle matter?[J].Business Strategy and the Environment,2007,18(6):397-413.
[14]赵芸,李常洪,冯变英.不同生命周期的企业社会责任差异性比较研究[J].数理统计与管理,2013,32(3):498-504.
[15]陈昕,林晓璇.基于生命周期视角的企业社会责任表现差异研究[J].工业技术经济,2014,34(7):49-55.
[16]王清刚,徐欣宇.企业社会责任的价值创造机理及实证检验---基于利益相关者理论和生命周期理论[J].中国软科学,2016,31(2):179-192.
[17]MORHARDT E J.Corporate social responsibility and sustainability reporting on the Internet[J].Corporate Social Responsibility and Environmental Management.2010,19(7):436-452.
[18]曹裕,陈晓红,王傅强.我国上市公司生命周期划分方法实证比较研究[J].系统管理学报,2010,19(3):313-322.
[2]CARROLL A B.Corporate social responsibility evolution of a definitional construct[J].Business&Society,1999,38(3):268-295.
[3]FREEMAN R E.Strategic management:a stakeholder approach[M].Boston:Pitman/Ballinger,1984:23-66.
[4]ARRIVE J T,FENG M.Corporate social responsibility disclosure:evidence from BRICS nations[J].Corporate Social Responsibility and Environmental Management.2018,25(5):920-927.
[5]OATES G,KLOOT L.Corporatized public land development bodies in Australia:who are the stakeholders and why are they important?[J].International Journal of Public Administration.2013,37(3):163-173.
[6]ROLOFF J.Learning from multi-stakeholder networks:issue-focused stakeholder management[J].Journal of Business Ethics,2008,82(1):233-250.
[7]STEURER R.Mapping stakeholder theory a new:from the"stakeholder theory of the firm"to three perspectives on business-society relations[J].Business Strategy and the Environment,2006,15(1):55-69.
[8]HELFAT C E,PETERAF M A.The dynamic resourcebased view:capabilities lifecycles[J].Strategic Management Journal,2003,24(10):997-1010.
[9]BLACK E.Life-cycle impacts on the incremental valuerelevance of earnings and cash flow measures[J].Journal of Financial Statement Analysis,1998,11(4):40-56.
[10]HASAN M M,HABIB A.Corporate life cycle,organizational financial resources and corporate social responsibility[J].Journal of Contemporary Accounting&Economics,2017,13(1):20-36.
[11]RAMASWAMY V,UENG J C,CARL L.Corporate governance characteristics of growth companies:an empirical study[J].Academy of Accounting and Financial Studies,2008,117(C11):509-523.
[12]WADDOCK S A,GRAVES S B.The corporate social performance-financial performance link[J].Strategic Management Journal,1997,18(4):303-319.
[13]ELSAYED K,PATON D.The impact of financial performance on environmental policy:does firm life cycle matter?[J].Business Strategy and the Environment,2007,18(6):397-413.
[14]赵芸,李常洪,冯变英.不同生命周期的企业社会责任差异性比较研究[J].数理统计与管理,2013,32(3):498-504.
[15]陈昕,林晓璇.基于生命周期视角的企业社会责任表现差异研究[J].工业技术经济,2014,34(7):49-55.
[16]王清刚,徐欣宇.企业社会责任的价值创造机理及实证检验---基于利益相关者理论和生命周期理论[J].中国软科学,2016,31(2):179-192.
[17]MORHARDT E J.Corporate social responsibility and sustainability reporting on the Internet[J].Corporate Social Responsibility and Environmental Management.2010,19(7):436-452.
[18]曹裕,陈晓红,王傅强.我国上市公司生命周期划分方法实证比较研究[J].系统管理学报,2010,19(3):313-322.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |