中文摘要：

以2009—2013年发布社会责任报告的上市公司为研究样本，考察“羊群效应”对上市公司社会责任信息披露行为产生的影响以及由此产生的同形性。研究发现，样本公司在披露意愿、时机、水平和模仿对象上都表现出了趋同的特性，存在明显的羊群行为。特别是在报告披露参照和模仿对象的选择上，85％的样本公司选择参照国内标准进行报告的编写，但是仍有15％的样本公司，可能出于追求更高声誉和企业形象的要求，选择偏离“羊群”的行为，以国际通行标准（GRI：G3标准）为参考进行报告的编制，在这15名的样本公司中，有海外上市或经营背景的企业要比不具海外上市或经营背景的企业更有可能参照国际标准进行报告的编制。

英文摘要：

Taking the listed companies which released their CSR reports from 2009 to 2013 as the research samples, this paper investigates the influence of herd behavior on the listed companies＇ social responsibility information disclosure and the isomorphism thereby produced. The results show that those sample firms have shown the characteristics of homomorphism in their willingness, timing, level and mock objects when disclosing, which presents obvious herd behavior. Especially during the selection of the reference and mock objects of CSR reports, 85% of the sample firms choose the do- mestic standards as reference standards for the preparation of their reports, while there are still 15% of the sample firms deviated from the route of the ＂herd＂ , choosing the international standard （GRI：G3 standard） for the preparation of their reports, possibly out of their requirements for higher reputation and better corporate image. Among the 15% sample companies, those with business back- grounds of overseas listing or operation are more likely to prepare their CSR reports according to the international standards than those without.