CAJ | 학술논문

企业社会责任报告鉴证意见所提供的企业与利益相关者之间的信任关系是一种非正式制度,对提高企业经济效率具有重要意义。本文以我国沪深两市2010至2012年披露企业社会责任报告的1517家上市公司为研究对象,考察了企业社会责任报告鉴证活动的影响因素。实证结果表明,被媒体曝光负面企业社会责任事故的上市公司不倾向于进行社会责任报告鉴证行为;而法律制度、信任度较高地区的上市公司更倾向于进行社会责任报告鉴证行为;公司的规模、负债水平等企业内部因素也对企业进行社会责任报告鉴证活动具有影响。根据我国的制度背景、理论分析和实证结果,对如何推动我国企业社会责任报告鉴证活动提出了政策建议。
기업사회책임보고감증의견소제공적기업여이익상관자지간적신임관계시일충비정식제도,대제고기업경제효솔구유중요의의。본문이아국호심량시2010지2012년피로기업사회책임보고적1517가상시공사위연구대상,고찰료기업사회책임보고감증활동적영향인소。실증결과표명,피매체폭광부면기업사회책임사고적상시공사불경향우진행사회책임보고감증행위;이법률제도、신임도교고지구적상시공사경경향우진행사회책임보고감증행위;공사적규모、부채수평등기업내부인소야대기업진행사회책임보고감증활동구유영향。근거아국적제도배경、이론분석화실증결과,대여하추동아국기업사회책임보고감증활동제출료정책건의。
As a kind of informal system, trust between stakeholder and company provided by the corporate social responsibility report attestation opinion is of great significance to improve the economic efficiency of companies. By Using 1517 listed companies that disclosed corporate social responsibility reports from 2010 to 2012 as samples ,we investigate components influencing corporate social responsibility report attestation. We found that the corporate social responsibility report attestation is positive in regions where legal environment is perfect and trust is high. However, the corporate social responsibility report attestation is negative correlated with the company＇s corporate social responsibility accidents exposed by media. Corporate characteristics such as scale and debt level would influence corporate social responsibility report attestation. According to our system background, theoretical analysis and empirical evidence ,we propose policy suggestions on improving corporate social responsibility report attestation in China.