Disclosure of corporate social responsibility reports of agricultural listed companies in china: corporate governance perspective

摘要

This paper presents an empirical study on corporate governance factors that influence the disclosure of corporate social responsibility (CSR) reports of agricultural listed companies in China. We take 201 A-share agricultural listed companies in China from 2013 to 2015 as samples. A binary logistic regression model is used to test the analysis. Empirical results on the disclosure of CSR reports of agricultural listed companies in China reveal that companies with more public shareholding, reasonable independent directors, chairmen and general managers with separate roles, and an audit committee publish more CSR reports. Nevertheless, management ownership and international operation of agricultural listed companies do not significantly influence the disclosure of CSR reports. Policy suggestions are presented at the end of the paper.