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本文以沈阳上市公司为样本,对企业社会责任信息披露的影响因素进行理论分析和实证检验。结果发现,沈阳上市公司的社会责任信息披露水平与公司规模、独立董事比例显著正相关、与董事长、总经理两职合一显著负相关;公司绩效、财务杠杆及股权集中度对沈阳上市公司的社会责任信息披露水平没有显著影响。
This paper takes Shenyang listed company as a sample, conducts theoretical analysis and empirical test on the influencing factors of corporate social responsibility information disclosure. The results showed that the disclosure level of social responsibility information of listed companies in Shenyang was significantly and positively correlated with the size of the company and the proportion of independent directors, negatively correlated with the combination of the board of directors and the general manager. Corporate performance, financial leverage and ownership concentration of Shenyang listed companies The level of social responsibility information disclosure had no significant effect.