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通过信息表现形式对企业社会责任进行划分,将企业社会责任的具体活动抽象为整体性维度和内容性维度,研究信息获取中广泛存在的负面偏见和信息失真在企业社会责任与企业绩效关系中的影响。通过对2013年发布了企业社会责任报告的209家中国上市企业的实证研究,发现社会责任整体性信息与内容性信息对企业绩效有显著差异的影响,企业社会责任对企业绩效起到显著正向促进;当企业社会责任表现消极时,负面偏见未对企业绩效产生显著的负面影响,信息失真则对企业社会责任与企业绩效的关系有正向调节作用。
Divides corporate social responsibility through information expression form, abstracts the concrete CSR activities into a holistic dimension and a content dimension, studies the widespread negative biases and information distortion in the acquisition of information in the relationship between corporate social responsibility and corporate performance influences. Through the empirical research on 209 Chinese listed companies that published the CSR report in 2013, it finds that there is a significant difference between corporate social responsibility overall information and content information on corporate performance. Corporate social responsibility plays a significant positive role in corporate performance When the performance of corporate social responsibility is negative, negative bias has no significant negative impact on corporate performance, and information distortion has a positive effect on the relationship between corporate social responsibility and corporate performance.