Advances and Applications in Statistics
Volume 27, Issue 1, Pages 65 - 79
(March 2012)
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A STATISTICAL STUDY ON THE FACTORS INFLUENCING CSR DISCLOSURE OF
LISTED COMPANIES IN CHINA
Hua Ding, Xuewen Lu and Lingxue Pan
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Abstract: In this paper, methods of correlation and multiple linear regression are applied to empirically analyze Corporate Social Responsibility (CSR) Disclosure in China. The research sample is taken from the Corporate Social Responsibility reports issued in 2010, it consists of 100 listed companies of China’s Shenzhen Stock Exchange (SZSE) 100 Index. The results show that influence from other stakeholders except shareholders termed asset-debt ratio (ADR), company size (LNASSET) and ownership structure (STATE) are three most important factors influencing CSR disclosure in China, while financial performance (ROA), proportion of the first largest shareholder (PER), industry attributes (INDUS), and regional variations (REG) are not important factors. |
Keywords and phrases: corporate social responsibility disclosure index (CSRDI), correlation analysis, multiple regression analysis. |
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