中文摘要：

以2008—2013年中国A股上市公司作为样本,通过分析金字塔控股结构中最终控制人性质,将上市公司细分为中央国企、地方国企和民营企业,研究控股股东和外资股东对上市公司社会责任报告披露的影响。通过实证检验得出以下结论,虽然国有企业更可能提供社会责任报告,但多为满足监管层需要的强制披露。民营企业社会责任报告的质量更高,而地方国企社会责任报告的质量最差。仅在中央国企和民营企业中,外资股东对于企业社会责任的披露有显著的正向影响。

英文摘要：

Using data of Chinese listed firms between 2008 and 2013 ,we investigate the effect of controlling shareholders and international investors on CSR report of Chinese listed enterprises. We find empirically that SOEs are more likely to provide CSR reports, but most of which are mandatory disclosure in nature. As the quality of private firms＇ reporting is high,local gov- ernment-controlled SOEs tend to provide CSR reports with low quality. International investors have a positive effect on CSR dis- closure, but only in central government-controlled SOEs and private enterprises.