CAJ | 학술논문

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。
아국각성상시공사발포기업사회책임보고수량존재엄중차이，차발포비솔교저。문장종제도시각분석료성역강제、규범화관리인지요소대성역상시공사발포기업사회책임보고적영향，병제출료성급정부급감관부문응제정기업사회책임보고요구，신문매체가대대기업사회책임감독력도，발휘관제제도작용화규범제도적강제여규범작용，불단직접제승기업사회책임보고，이차통과제승기업관리자대기업사회책임인지종이제승기업사회책임；여차동시응대력제승기업관리자대기업사회책임인지력도，발휘관리인지대기업사회책임보고적직접작용。
There are a lot of differences in corporate social responsibility reporting issued by listed companies from different provinces. This paper analyzes the impacts of institutional factors which 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 corporate social responsibility reporting both at quantitative and qualitative level. The local media as a normative factor also has significant impact on the listed companies' corporate social responsibility reporting. Besides these external institutional factors, management cognition influences directly and significantly on corporate social responsibility reporting.