Research on the Influential Factors of CSR Information Disclosure

摘要

The paper empirically researched on relationship between influential factors and CSR information disclosure based on the CSRDI (Corporate Social Responsibility Disclosure Index). The paper selects A-share companies listed in Shanghai and Shenzhen Stock Exchanges in 2007 as a sample. The results show that the corporation size, corporation performance and industry significantly and positively affect the disclosure of CSR information, while the ratio of independent directors and the structure of management are not decisive elements.