Study on the Factors Affecting the Quality of Information Disclosure of Corporate Social Responsibility —Empirical Evidence from Chinese Listed Companies

摘要

This article chooses the 279 listed companies in the main board of the Shanghai and Shenzhen as the sample in order to do the empirical research on the factors influencing the quality of information disclosure of corporate social responsibility. First, the research finds that CEO’s personal characteristics of enterprise affect the quality of information disclosure of corporate social responsibility. That is, CEO reputation has a positive impact on it. Second, basic characteristics of enterprise affect it which is related to size, performance, debt solvency and other aspects of the company significantly.