Study on the Influences of Corporate Governance Characteristics on the Corporate Social Responsibility Information Revelation

摘要

This paper studies the relationship between corporate governance characteristics and corporate social responsibility information revelation (abbreviated as CSRIR) by using index analysis. The results show :1) there are significant negative relationships between board size, board independence and CEO duality and CSRIR; 2) there are significant positive relationships between management salary, the proportion of outstanding shares, the proportion of state shares and CSRIR under the level of 5%; 3) there is no significant relationship between ownership concentration and CSRIR.