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Firm performance, corporate ownership, and corporate social responsibility disclosure in China

机译：中国的企业绩效，企业所有权和企业社会责任披露

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摘要

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state-owned enterprises compared with non-state-owned ones.
机译：现有文献对企业绩效与企业社会责任（CSR）披露之间的关联提供了相互矛盾的结果。本文从中国上市公司的披露频率和质量以及公司所有权对公司绩效与CSR披露之间关系的可能中介效应方面，实证研究了公司绩效对CSR披露的影响。我们的发现表明，表现较差的公司比表现较差的公司更有可能披露企业社会责任信息并产生更高质量的企业社会责任报告。此外，与非国有企业相比，国有企业的企业绩效与企业社会责任披露之间的联系被发现较弱。

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  • 来源
    《Business Ethics》 |2013年第2期|159-173|共15页
  • 作者

    Qi Li; Wei Luo; Yaping Wang; Liansheng Wu;

  • 作者单位

    Guanghua School of Management, Peking University, Beijing, China;

    Guanghua School of Management, Peking University, Beijing, China;

    Guanghua School of Management, Peking University, Beijing, China;

    Guanghua School of Management, Peking University, Beijing, China;

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