本文以利益相关者理论为理论基础,从多个方面实证分析了媒体关注对企业社会责任信息披露的影响及其影响路径与作用机制。研究发现:政策导向报道、非负面报道对企业社会责任信息披露具有显著的积极影响:但当前我国市场导向报道、负面报道对企业社会责任信息披露却产生了显著的不利影响。此外,本文进一步根据印象管理理论,验证了声誉在媒体关注对企业社会责任信息披露的影响中起着一定的中介作用。
Based on the stakeholder theory, this paper empirically analyzes the impact of media exposure on the corporate social responsibility information disclosure and its corresponding impact path and mechanism from multiple aspects. The results suggest that the policy-oriented reports and non-negative reports have a significant positive effect on the corporate social responsibility information disclosure, whereas China's market-oriented reports and negative reports have a significant negative effect. In accordance of the impression management theory, this paper further verifies that reputation has a definite mediating fimction of the impact of media exposure on the corporate social responsibility information disclosure.