CAJ | 학술논문

随着产品质量和食品安全等问题的频发，“企业社会责任”越来越成为社会、企业和政府关注的焦点。有研究表明，自中国石油天然气集团公司于2000年发布我国第一份有关履行社会责任信息的社会责任报告以来，企业社会责任信息的质量在逐步提高。企业的财务绩效与其社会责任信息质量之间存在关联关系，文章以相关利益者理论为基础，利用润灵环球2010-2011年社会责任报告评级的数据对我国公司社会责任信息质量与财务业绩的关系进行实证检验。
수착산품질량화식품안전등문제적빈발，“기업사회책임”월래월성위사회、기업화정부관주적초점。유연구표명，자중국석유천연기집단공사우2000년발포아국제일빈유관리행사회책임신식적사회책임보고이래，기업사회책임신식적질량재축보제고。기업적재무적효여기사회책임신식질량지간존재관련관계，문장이상관이익자이론위기출，이용윤령배구2010-2011년사회책임보고평급적수거대아국공사사회책임신식질량여재무업적적관계진행실증검험。
With the frequent safety accidents of product and food ,the issue of corporate social responsibility (CSR) has been a focus for companies ,the public and the government .Some researches show that the quality of CRS information disclosure has been improved since the first release of CRS report by China Petroleum Natural Gas Group Company in 2000 .Does financial performance correlate with the quali-ty of CSR disclosure?Based on the theory of stakeholders ,the paper makes an empirical test for the relationship between the quality of CSR information disclosure of Chinese companies and their financial performance ,using the data of the Corporate Social Responsibility Report Ratings 2010-2011 by Rankings CSR Ratings .