Research On Impression Management Model Of Corporate Social Responsibility Report

Because of the Information asymmetry,it is difficult for the outside world to have an accurate and comprehensive understanding of the operation of the enterprise,and the information disclosed by the enterprise becomes an important way for the outside world to understand the enterprise.In recent years,the disclosure of non-financial information has attracted more and more attention from all walks of life.In the disclosure of non-financial information,Corporate Social Responsibility Report(CSR)is a very important form of disclosure,which contains a lot of information,it can not only reflect the performance of corporate social responsibility,but also reflect the strength of the enterprise,business status,and the relationship between all stakeholders,so it is very concerned by scholars.Compared with financial reporting,the imperfect standards and the lack of mandatory audit requirements provide a loose disclosure environment for enterprises to disclose social responsibility information,this makes CSR reporting an easier place for companies to conduct impression management.This paper takes corporate social responsibility report as the carrier,uses the case study method,takes the two-component model as the analysis foundation,combines the Boston Matrix and the enterprise industry development characteristic to divide the time into the strategic expansion and the product upgrade two stages,a Longitudinal Study of impression management behavior in Tsingtao Brewery was conducted to compare the differences between the two stages of impression management and to summarize the common model of impression management in corporate social responsibility reporting,the MODEL includes three successive stages: impression orientation,impression transmission and impression consolidation.In addition,when the environment changes,the enterprise will adjust the specific content of the three stages according to the environment change,this stage is the impression adjustment stage.This model clearly shows the process of impression management in CSR reporting,and can help information users to better identify the impression management behavior in CSR reporting,to form a proper perception of the company that issued the report.