HUBEI AGRICULTURAL SCIENCES ›› 2018, Vol. 57 ›› Issue (13): 104-108.doi: 10.14088/j.cnki.issn0439-8114.2018.13.027

• Agricultural Economics • Previous Articles     Next Articles

The Influence of Board Characteristics on Corporate Social Responsibility Information Disclosure——An Empirical Test Based on Sensitive Industries

WANG Zhao-xia, SUN Fu-hua, SHI Wen-jun   

  1. Business School,Hohai University,Nanjing 211100,China
  • Received:2017-12-30 Online:2018-07-10 Published:2019-12-23

Abstract: Based on score results published by the third party professional rating agencies of social responsibility, the relationship between board governance mechanism and quality of corporate social responsibility information disclosure was discussed from seven dimensionsthe board size, independence, leadership structure, incentive characteristics, gender characteristics, behavior characteristics, and organizational structure. The results showed that, the board size, independence, incentive degree, number of meetings, established number of committees significantly promoted the disclosure level of social responsibility information, and a concurrent post of chairman & general manager was negatively related to the disclosure level significantly, while the board gender characteristics had no influence on the quality of information disclosure. It was recommended that enterprises should improve the board governance mechanism, in order to improve the quality of social responsibility information disclosure.

Key words: social responsibility, disclosure quality, board characteristics, sensitive industries

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