Correlation Studies Between Social Responsibility Information Disclosure Quality And Triple Performance

Nowadays, when it is advocated to build a harmonious society that requires environmental friendliness, resource-saving and people-oriented, the stakeholders of corporations expects for higher and higher quality of social responsibility report. Mean-while, if the corporations themselves want a long and sustainable development, they have to change the focus from maximizing shareholder value to improving triple performance (financial performance, social performance, environmental performance). Whether can the improvement of triple performance bring the higher quality of information disclosure? The thesis studies the correlation between them as the point of contact.At first, after the thesis exploring the relative documents published about relation between the social responsibility information disclosure quality and corporation performance, it is found that most of the documents published just discuss the correlation between social responsibility information disclosure quality and corporation financial performance, and just a few documents involves in the correlation among disclosure quality, social performance and environmental performance.Next, the thesis describes some evaluating methods about social responsibility, such as content-analysis, the index, CSR public welfare establishments consult and triple performance. Then, it is also found that the theoretical combination of both and the thesis holds that social responsibility theory, stakeholder theory, sustainable development theory and information asymmetry are the theoretical support of their relation.Then, the thesis chooses303listed companies to make the empirical research. The result of the research suggests that the relation between growth rates of operating income on the behalf of corporation growth ability, asset-liability ratio on the behalf of debt paying ability and social responsibility information disclosure quality shows negative; the relation between asset turnover ratio on the behalf of corporation operating ability and social responsibility information disclosure quality shows positive; in the social performance, the relation between employee contribution rate of social performance on the aspect of employee and whether the dummy variable on the behalf of clients has past the ISO9000certificate shows the significantly positive; the relation between whether the dummy variable on the behalf of environmental performance has past the ISO14000certificate and social responsibility information disclosure quality shows significantly positive.