企业社会责任信息披露、媒体关注度与企业财务绩效关系研究

摘要

Based on the corporate social responsibility (CSR) report published by Chinese listed firms, this paper explores the relationship among CSR disclosure (CSRD), median exposure and CFP, and finds that CSRD and CFP can constrain and promote each other. In addition, this paper firstly verifies that media exposure plays a mediator role in the relationship between CSRD and CFP.%基于我国A股上市公司发布的企业社会责任报告,在探究中国情境下企业社会责任信息披露、媒体关注度与企业财务绩效的相互关系后,发现企业社会责任信息披露与企业财务绩效之间存在相互制约和相互促进的关系.此外,验证了媒体关注度在社会责任信息披露和企业财务绩效的交互关系中存在中介效应.