湖南工业大学学报2024，Vol.38Issue(5)：84-95,12.DOI:10.3969/j.issn.1673-9833.2024.05.012
社会责任信息披露能否助力企业高质量发展
Can Social Responsibility Information Disclosure Facilitate a High-Quality Corporate Development:The Analysis Based on Multiple Chained Mediation Effect
摘要
Abstract
Based on the theory of information asymmetry,taking Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2021 as the research object,an inquiry has been made into the mechanism of social responsibility information disclosure on the high-quality corporate development by using the chain multiple mediation effect model.The results indicate that social responsibility information disclosure exerts an indirect influence on the high-quality corporate development through financing constraints and green innovation,with its parallel and chain mediation effects being significant promoting effects.A further heterogeneity testing reveals that there is a more significant promotion effect of social responsibility information disclosure on high-quality corporate development in heavily polluting enterprises,private enterprises,separated enterprises,and compliant disclosure enterprises.The research findings provide evidence that social responsibility information disclosure,as an important factor in achieving high-quality corporate development,helps to enhance the understanding of the relationship between the two,thus enriching the research on the path of high-quality corporate development.关键词
社会责任信息披露/高质量发展/融资约束/绿色创新Key words
social responsibility information disclosure/high-quality development/financing constraint/green innovation分类
管理科学引用本文复制引用
李新海,冯志威..社会责任信息披露能否助力企业高质量发展[J].湖南工业大学学报,2024,38(5):84-95,12.基金项目
黑龙江省哲学社会科学研究规划基金资助项目(20GLE392) （20GLE392）
