企业社会责任会计信息披露水平与公共压力相关性研究——基于深市A股的经验的中期报告.docx

企业社会责任会计信息披露水平与公共压力相关性研究——基于深市A股的经验的中期报告 摘要： 随着全球社会对企业社会责任（CSR）的关注和日益增长的公共压力，企业越来越需要向利益相关者披露其CSR行为和绩效。本研究旨在研究企业在深市A股市场上的CSR会计信息披露水平与公共压力之间的相关性。本研究使用了2014年至2016年的数据，包括来自万得数据库的深市A股所有上市公司的财务和社会责任报告数据。我们使用多元回归模型来探索与CSR披露水平相关的因素。结果表明，公共压力对企业的CSR会计信息披露水平有显著正向影响。此外，企业规模和行业类型也对CSR披露水平有显著影响，但指定董事会成员和公司所有权结构与CSR披露水平之间没有显著关系。这些结果对于提高企业的CSR披露水平以及加强企业与其利益相关者之间的口碑建设和声誉管理具有重要意义。 关键词：企业社会责任；会计信息披露；公共压力；深市A股 Abstract： With the increasing social attention to corporate social responsibility (CSR) and growing public pressure, it is increasingly important for companies to disclose their CSR activities and performance to stakeholders. This study aims to investigate the correlation between CSR accounting information disclosure level of companies in Shenzhen A-share market and public pressure. Using data from 2014 to 2016, including financial and social responsibility report data of all listed companies in Shenzhen A-share market from Wind database. We use multiple regression models to explore the factors related to CSR disclosure level. The results show that public pressure has a significant positive effect on the CSR accounting information disclosure level of companies. In addition, the size of the company and the industry type also have a significant impact on the CSR disclosure level, but there is no significant relationship between the designated board of directors and company ownership structure and CSR disclosure level. These results are significant for increasing the CSR disclosure level of companies and strengthening the reputation management and building relationship with stakeholders. Keywords: corporate social responsibility; accounting information disclosure; public pressure; Shenzhen A-share market