重庆工商大学学报（社会科学版）Issue(5)：17-28,12.DOI:12.3969/j.issn.1672-0598.2015.05.003
董事会治理、媒体关注与企业社会责任∗
Board Governance, Media Coverage and Corporation Social Responsibility
摘要
Abstract
Based on the sample of A⁃share listed companies in Shanghai and Shenzhen from 2009 to 2010, using the database of RL⁃CCW and CSMAR, this paper researches how the board governance and the media coverage influence information disclosure level of corporate social responsibility ( CSR) . The study finds that unlikenon⁃state⁃owned enterprises, state⁃owned enterprises with the expan⁃sion of the board and independence ofthe board have a positive influence to CSR Disclosure Index. In state⁃owned enterprises, holding a concurrent post of board director and Chief Executive Officer ( CEO) has a negative impact to CSR Disclosure Index. In non⁃state⁃owned enterprises, the more women directors there are, the more CSR Disclosure Index there is. The study also shows that media cover⁃age as a mediator plays an important role between board governance and information disclosure level of CSR.关键词
董事会治理/媒体关注/企业社会责任/中介效应Key words
board governance/media coverage/CSR/mediating effect分类
管理科学引用本文复制引用
赵颖,刘鑫然..董事会治理、媒体关注与企业社会责任∗[J].重庆工商大学学报（社会科学版）,2015,(5):17-28,12.基金项目
国家自然科学基金项目（71172067）“基于战略性信息披露的公司治理溢价研究”；天津市哲学社会科学规划项目（TJGL11-088）“低碳经济背景下天津企业环境信息披露研究”；天津市教委科研项目（20142131）“天津‘百强’企业社会责任价值创造机理与实证研究” （）
