CAJ | 학술논문

基于合法性视角，采用2009～2011年润灵环球公布社会责任评级报告的A股上市公司作为研究样本，通过选取利益相关者合法性压力的代理变量，对我国上市公司社会责任信息披露的影响因素进行了实证研究，研究发现：国有企业或政治关联企业的社会责任信息披露指数较高；随着企业规模扩大和媒体关注度的提高，企业的社会责任信息披露指数显著增加；环境敏感型或消费者敏感型行业比其他行业的企业披露的社会责任信息指数要高。
기우합법성시각，채용2009～2011년윤령배구공포사회책임평급보고적A고상시공사작위연구양본，통과선취이익상관자합법성압력적대리변량，대아국상시공사사회책임신식피로적영향인소진행료실증연구，연구발현：국유기업혹정치관련기업적사회책임신식피로지수교고；수착기업규모확대화매체관주도적제고，기업적사회책임신식피로지수현저증가；배경민감형혹소비자민감형행업비기타행업적기업피로적사회책임신식지수요고。
Based on the perspective of legitimacy, the tests select 2009-2011 A-share listed companies which have social responsibility rating reports by RKS CSR Ratings as research sample. We made empirical tests on the influencing factors of listed companies＇ social responsibility information disclosure by selecting stakeholder＇s legitimacy pressure as proxy variables. The study finds that state-owned enterprise or politi- cal-associated enterprise has higher social responsibility information disclosure index. With the expansion of business scale and the increase of media attention, corporate social responsibility information disclosure index increases significantly. The environmental sensitive or consumer sensitive industry has higher disclo- sure index than other industries.