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The Research On The Relationship Among Corporate Social Responsibility Information Disclosure Quality, The Board Characteristics And Corporate Performance

Posted on:2016-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y C ZhaoFull Text:PDF
GTID:2309330470478199Subject:Accounting
Abstract/Summary:PDF Full Text Request
After entering into 21 Century, with the economic development, social responsibility is gradually emphasized by people. The public hopes the enterprise to undertake more and more social responsibilities; as a result, the information disclosure quality of enterprise social responsibility has become public focuses, as well as focus of academic research home and abroad. Howeve r, due to that the social responsibility of C hinese society is still in the voluntary disclosure stage, the information disclosure quality of social responsibility is still unsatisfactory. In addition, there have been problem products arising in food and p harmaceutical industry enterprises in recent years, which include that there is still great problem existing in part of enterprise social responsibility. At the meantime, we also notice that the quality of enterprise social responsibility performance is limited by the influence of enterprise leader group to a large extent. As a result, the researches on board of directors in enterprise will become focus of experts in academic field. The thesis is based on review about literature of predecessors to make researches on features of board of directors, and the relation between enterprise social responsibility information disclosure quality and company performa nce. The thesis hopes to make analysis targeted at related theories and empirical study, the influence of enterprise social responsibility on company performance and provide relatively beneficial help to constant development of enterprise social responsibility in practice, at the meantime, having significant meaning as to making further optimization of company governance structure and improving stability of C hinese listing company’s performance.The theoretical part in the thesis explains in detail the connotation and development of social responsibility, and related concepts and contents of features of board of directors. The thesis analyzes features of board of directors and relation between enterprise social responsibility disclosure quality and company performance from theoretical perspectives and proposes research hypothesis with pertinence, based on which, the thesis selects related data from 2010 to 2013 of A stock listing companies of food and pharmaceutical industries in C hinese stock markets of Shanghai and Shenzhen for empirical study and make researches on relation among the three through analysis, finally making research conclusion of the thesis.The research in the thesis is aimed to make structure of board of directors in Chinese listing companies more reasonable, and make more enterprises focus on their social responsibility performance, thus realizing improvement of company performance based on stability.
Keywords/Search Tags:Enterprise social responsibility, Features o f board of directors, Company performance
PDF Full Text Request
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