Corporate Governance And Social Responsibility Information Disclosure Of Listed Company Level Correlation Studies

With the rapid development of social economy enterprises as an important social organization, although it was created for it is to seek to maximize profits, but still have to bear a certain degree of social responsibility, coupled with the recent corporate incidents frequently reported in the media, such as security risks, excessive emissions, food safety, so that scholars will be more and more attention to explore betting on corporate social responsibility.However, given the social responsibility information published by the dominant completed their own, as well as the degree of difference between the real companies to disclose information is large. Global academic community on the part of corporate social responsibility information disclosure level discussion shows that you can borrow from the company to improve the internal management system, such as motivational strategies to build senior staff and board of supervisors and independent director with oversight system for handling in practice agency relationship with a good level of interest among stakeholders to improve corporate social responsibility information disclosure level. Therefore, the study on social responsibility information disclosure of listed companies from the lower level of corporate governance perspective have some practical significance.Empirical research paper selects a representative 2012- The 2014 Shanghai A-share listed company’s corporate governance structure of the data, and then using the results of the Spirit-run third-party global responsibility rating agency ratings as a measure of social responsibility information disclosure of listed companies level the indicators as the basis for the correlation between the two studies. SPASS by regression analysis, and the results of third-party rating agencies rating Yun Ling global responsibility, will 2012--2014 Shanghai Stock Exchange in A shares of all listed companies to disclose social responsibility information into high-level group of samples, and low levels of disclosure of the sample group, by independent samples T-test, the two groups to verify whether there are significant differences in corporate governance. Come what variables cause a high level of social responsibility information disclosure There was significant difference between low-level groups, achieve multiple authentication results.Positive results of this study found that: information disclosure level on the total shares,ownership balancing degree, board size, the size of the Supervisory Board, the Board of Supervisors meeting and the number of executive compensation to social responsibility(CSR)significantly contribute to society raise the level of responsibility information disclosure. The state-owned shares, the proportion of independent directors to disclose no significant impacton the social responsibility information. And the ratio of executive ownership and social responsibility information disclosure a significant negative correlation.