基于系統(tǒng)動力學(xué)的企業(yè)社會責(zé)任信息披露研究——以突發(fā)性事件為例
發(fā)布時間：2019-04-24 17:46
【摘要】：企業(yè)社會責(zé)任信息披露逐漸成為企業(yè)普遍面臨的兩難選擇,也是現(xiàn)階段學(xué)術(shù)界關(guān)注度較高的研究問題之一.現(xiàn)有研究回答了哪些因素影響企業(yè)社會責(zé)任信息披露,卻很難回答這些因素的影響機制以及整個企業(yè)社會責(zé)任信息披露過程.本研究以信息的"需求一供給"為基礎(chǔ),以"收益一成本"為約束,構(gòu)建企業(yè)社會責(zé)任信息披露的概念模型和系統(tǒng)動力學(xué)模型,以"天津塘沽大爆炸"和"長江客輪翻沉"事件為例,探究企業(yè)社會責(zé)任信息的披露過程及其影響因素的作用機制.研究結(jié)果表明:對信息披露的"收益一成本"的預(yù)期,信息披露策略,以及外部利益相關(guān)者學(xué)習(xí)能力的差異是影響企業(yè)社會責(zé)任信息披露的主要因素,并據(jù)此提出了完善企業(yè)社會責(zé)任信息披露的管理建議,以促進企業(yè)與利益相關(guān)者之間的有效溝通.
[Abstract]:The disclosure of corporate social responsibility information has gradually become a dilemma faced by enterprises, and it is also one of the research problems with high academic attention at the present stage. The existing research answers which factors influence the disclosure of CSR information, but it is difficult to answer the influence mechanism of these factors and the whole disclosure process of CSR information. Based on "demand-supply" of information and "income-cost" as constraint, this study constructs the conceptual model and system dynamics model of corporate social responsibility information disclosure. Taking the events of "Tianjin Tanggu Big Bang" and "Yangtze River passenger ship sinking" as examples, this paper probes into the disclosure process of corporate social responsibility information and the mechanism of its influencing factors. The results show that the expectation of "income-cost" of information disclosure, the information disclosure strategy, and the difference of learning ability of external stakeholders are the main factors that affect the disclosure of corporate social responsibility information. In order to promote the effective communication between enterprises and stakeholders, this paper puts forward some suggestions on how to perfect the disclosure of corporate social responsibility information in order to improve the management of corporate social responsibility information disclosure.
【作者單位】： 大連理工大學(xué)管理與經(jīng)濟學(xué)部;
【基金】：國家自然科學(xué)基金青年基金(71202105) 教育部人文社會科學(xué)研究項目(16YJC630095) 國家社會科學(xué)基金(17BGL261) 遼寧省教育廳一般項目(W2014022)~~
【分類號】：F270;N941.3
，
本文編號：2464653
[Abstract]:The disclosure of corporate social responsibility information has gradually become a dilemma faced by enterprises, and it is also one of the research problems with high academic attention at the present stage. The existing research answers which factors influence the disclosure of CSR information, but it is difficult to answer the influence mechanism of these factors and the whole disclosure process of CSR information. Based on "demand-supply" of information and "income-cost" as constraint, this study constructs the conceptual model and system dynamics model of corporate social responsibility information disclosure. Taking the events of "Tianjin Tanggu Big Bang" and "Yangtze River passenger ship sinking" as examples, this paper probes into the disclosure process of corporate social responsibility information and the mechanism of its influencing factors. The results show that the expectation of "income-cost" of information disclosure, the information disclosure strategy, and the difference of learning ability of external stakeholders are the main factors that affect the disclosure of corporate social responsibility information. In order to promote the effective communication between enterprises and stakeholders, this paper puts forward some suggestions on how to perfect the disclosure of corporate social responsibility information in order to improve the management of corporate social responsibility information disclosure.
【作者單位】： 大連理工大學(xué)管理與經(jīng)濟學(xué)部;
【基金】：國家自然科學(xué)基金青年基金(71202105) 教育部人文社會科學(xué)研究項目(16YJC630095) 國家社會科學(xué)基金(17BGL261) 遼寧省教育廳一般項目(W2014022)~~
【分類號】：F270;N941.3
，
本文編號：2464653
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