TITLE:
Research on the Influencing Factors of Corporate Social Responsibility Disclosure
AUTHORS:
Kexin Feng, Xuanzhang Li
KEYWORDS:
Corporate Social Responsibility (CSR), Information Disclosure, Media Attention
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.9 No.3,
March
1,
2021
ABSTRACT: Based on the theoretical analysis, this paper empirically analyzes the influence
of media attention and other factors on the level of corporate social
responsibility disclosure based on the panel data of Chinese A-share listed
companies from 2013 to 2017. The results found that: goodwill, core management
turnover, and financing constraints all have a significant negative correlation
with corporate social responsibility disclosure. Media
attention has a significant positive impact on the level of corporate social
responsibility disclosure. Market competitive position has no significant impact on corporate
social responsibility disclosure. This paper suggests that enterprises should
be encouraged to take social responsibility, incorporate disclosure of social
responsibility information into corporate culture, further strengthen corporate
social responsibility awareness, and improve
social responsibility information disclosure mechanism.