上市公司社会责任信息质量与财务绩效的关系研究--基于润灵环球2010-2011年的社会责任报告评级的分析

随着产品质量和食品安全等问题的频发，“企业社会责任”越来越成为社会、企业和政府关注的焦点。有研究表明，自中国石油天然气集团公司于2000年发布我国第一份有关履行社会责任信息的社会责任报告以来，企业社会责任信息的质量在逐步提高。企业的财务绩效与其社会责任信息质量之间存在关联关系，文章以相关利益者理论为基础，利用润灵环球2010-2011年社会责任报告评级的数据对我国公司社会责任信息质量与财务业绩的关系进行实证检验。

The Relationship between the Quality of the Social Responsibility Information Disclosure and the Financial Performance of Listed Companies in China---An Empirical Research Based on the Analysis of the Corporate Social Responsibility Report Ratings 2010-2011 by Rankings CSR Ratings

With the frequent safety accidents of product and food ,the issue of corporate social responsibility （CSR） has been a focus for companies ,the public and the government .Some researches show that the quality of CRS information disclosure has been improved since the first release of CRS report by China Petroleum Natural Gas Group Company in 2000 .Does financial performance correlate with the quali-ty of CSR disclosure？Based on the theory of stakeholders ,the paper makes an empirical test for the relationship between the quality of CSR information disclosure of Chinese companies and their financial performance ,using the data of the Corporate Social Responsibility Report Ratings 2010-2011 by Rankings CSR Ratings .