基于系统动力学的企业社会责任信息披露研究——以突发性事件为例
发布时间：2019-04-24 17:46
【摘要】：企业社会责任信息披露逐渐成为企业普遍面临的两难选择,也是现阶段学术界关注度较高的研究问题之一.现有研究回答了哪些因素影响企业社会责任信息披露,却很难回答这些因素的影响机制以及整个企业社会责任信息披露过程.本研究以信息的"需求一供给"为基础,以"收益一成本"为约束,构建企业社会责任信息披露的概念模型和系统动力学模型,以"天津塘沽大爆炸"和"长江客轮翻沉"事件为例,探究企业社会责任信息的披露过程及其影响因素的作用机制.研究结果表明:对信息披露的"收益一成本"的预期,信息披露策略,以及外部利益相关者学习能力的差异是影响企业社会责任信息披露的主要因素,并据此提出了完善企业社会责任信息披露的管理建议,以促进企业与利益相关者之间的有效沟通.
[Abstract]:The disclosure of corporate social responsibility information has gradually become a dilemma faced by enterprises, and it is also one of the research problems with high academic attention at the present stage. The existing research answers which factors influence the disclosure of CSR information, but it is difficult to answer the influence mechanism of these factors and the whole disclosure process of CSR information. Based on "demand-supply" of information and "income-cost" as constraint, this study constructs the conceptual model and system dynamics model of corporate social responsibility information disclosure. Taking the events of "Tianjin Tanggu Big Bang" and "Yangtze River passenger ship sinking" as examples, this paper probes into the disclosure process of corporate social responsibility information and the mechanism of its influencing factors. The results show that the expectation of "income-cost" of information disclosure, the information disclosure strategy, and the difference of learning ability of external stakeholders are the main factors that affect the disclosure of corporate social responsibility information. In order to promote the effective communication between enterprises and stakeholders, this paper puts forward some suggestions on how to perfect the disclosure of corporate social responsibility information in order to improve the management of corporate social responsibility information disclosure.
【作者单位】： 大连理工大学管理与经济学部;
【基金】：国家自然科学基金青年基金(71202105) 教育部人文社会科学研究项目(16YJC630095) 国家社会科学基金(17BGL261) 辽宁省教育厅一般项目(W2014022)~~
【分类号】：F270;N941.3
，
本文编号：2464653
[Abstract]:The disclosure of corporate social responsibility information has gradually become a dilemma faced by enterprises, and it is also one of the research problems with high academic attention at the present stage. The existing research answers which factors influence the disclosure of CSR information, but it is difficult to answer the influence mechanism of these factors and the whole disclosure process of CSR information. Based on "demand-supply" of information and "income-cost" as constraint, this study constructs the conceptual model and system dynamics model of corporate social responsibility information disclosure. Taking the events of "Tianjin Tanggu Big Bang" and "Yangtze River passenger ship sinking" as examples, this paper probes into the disclosure process of corporate social responsibility information and the mechanism of its influencing factors. The results show that the expectation of "income-cost" of information disclosure, the information disclosure strategy, and the difference of learning ability of external stakeholders are the main factors that affect the disclosure of corporate social responsibility information. In order to promote the effective communication between enterprises and stakeholders, this paper puts forward some suggestions on how to perfect the disclosure of corporate social responsibility information in order to improve the management of corporate social responsibility information disclosure.
【作者单位】： 大连理工大学管理与经济学部;
【基金】：国家自然科学基金青年基金(71202105) 教育部人文社会科学研究项目(16YJC630095) 国家社会科学基金(17BGL261) 辽宁省教育厅一般项目(W2014022)~~
【分类号】：F270;N941.3
，
本文编号：2464653
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