【企业社会责任信息披露的驱动因素研究的国内外文献综述6300字】

企业社会责任信息披露的驱动因素研究的国内外文献综述企业社会责任信息披露的驱动因素研究主要关注如下问题：企业如何能主动自愿的披露社会责任信息，具有何种特征的公司会更倾向自愿披露社会责任信息？如何能促进企业社会责任信息高质量的披露？针对以上问题将近年来和驱动企业社会责任信息披露的文献进行分析和评述。基于驱动因素，本位将文献从企业层面、政府层面和社会层面三个角度进行分类。企业层面驱动因素主要包括：企业高管特征、企业自身特征以及政治关联等；政府层面驱动因素包括：正式制度和非正式制度因素；社会层面驱动因素包括媒体关注和审计报告的正面或负面语调。1.1企业层面驱动因素=1\*GB3①高管团队特征组织的决策行为取决于该组织中的人，企业高管或者高管团队作为企业的决策者，其对企业决策及履行社会责任具有重要作用。国外学者较早研究社会责任问题时，融入了高阶理论，以两个性质截然不同的两个行业为研究对象，即污染严重的石油化工行业和高科技的电子计算机行业，发现具有高科技的电子计算机行业的高管更愿意履行社会责任，而石油化工行业的高管不注重履行社会责任带来的影响（Thomas，1995）ADDINCSL_CITATION{"citationItems":[{"id":"ITEM-1","itemData":{"abstract":"Thisarticleisintendedtoenhancethepositionofstakeholdertheoryasanintegratingthemeforthebusinessandsocietyfield.Itoffersaninstrumentaltheoryofstakeholdermanagementbasedonasynthesisofthestakeholderconcept,economictheory,behavioralscience,andethics.Thecoretheory-thatasubsetofethicalprinciples(trust,trustworthiness,andcooperativeness)canresultinsignificantcompetitiveadvantage-issupplementedbynineresearchpropositionsalongwithsomeresearchandpolicyimplications.","author":[{"dropping-particle":"","family":"Jones","given":"ThomasM","non-dropping-particle":"","parse-names":false,"suffix":""}],"container-title":"AcademyofManagementReview","id":"ITEM-1","issue":"2","issued":{"date-parts":[["1995"]]},"page":"404-437","title":"Instrumentalstakeholdertheory:Asynthesisofethicsandeconomics","type":"article-journal","volume":"20"},"uris":["/documents/?uuid=9dec6412-138d-4a45-86b7-dcc5fb7c8d8f"]}],"mendeley":{"formattedCitation":"^[71]","plainTextFormattedCitation":"[71]","previouslyFormattedCitation":"^[71]"},"properties":{"noteIndex":0},"schema":"/citation-style-language/schema/raw/master/csl-citation.json"}[71]。随后国内学者研究高管团队的特征是否能够影响企业环境责任的履行，并选取具有代表性的制造业为研究对象，发现高管团队中女性比例越高，企业环境责任履行的较好，环境责任信息披露的也较好，而高管团队的任期长短、年龄和教育专业、职称高低对环境自认信息披露的影响不显著（孟晓华等，2012）ADDINCSL_CITATION{"citationItems":[{"id":"ITEM-1","itemData":{"author":[{"dropping-particle":"","family":"孟晓华","given":"","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"曾赛星","given":"","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"张振波","given":"","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"李超","given":"","non-dropping-particle":"","parse-names":false,"suffix":""}],"container-title":"系统管理学报","id":"ITEM-1","issue":"06","issued":{"date-parts":[["2012"]]},"page":"825-834","title":"高管团队特征与企业环境责任——基于制造业上市公司的实证研究","type":"article-journal","volume":"21"},"uris":["/documents/?uuid=8ec6887c-977b-4b1b-9a10-6acc0a815dc6"]}],"mendeley":{"formattedCitation":"^[72]","plainTextFormattedCitation":"[72]","previouslyFormattedCitation":"^[72]"},"properties":{"noteIndex":0},"schema":"/citation-style-language/schema/raw/master/csl-citation.json"}[72]。吴梦云和张林荣（2018）研究显示企业高管团队的年龄、任期及专业度对履行社会责任具有正方向影响ADDINCSL_CITATION{"citationItems":[{"id":"ITEM-1","itemData":{"abstract":"文章在对企业环境责任与企业价值的相关性、高管团队特质对企业价值的影响和高管团队对环境责任的影响进行文献回顾的基础上,从理论和实证两方面证明了环境责任与企业价值存在正相关关系,进而考虑引入高管团队特质这一调节变量,研究发现企业高管团队的年龄、任期和专业背景特质对企业环境责任与企业价值的相关关系存在调节作用。因此得出结论:企业积极承担环境责任有利于企业价值的提升,并且可以通过优化高管团队成员的特质以期提高企业环境责任的履行,进而提升企业价值。","author":[{"dropping-particle":"","family":"吴梦云","given":"","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"张林荣","given":"","non-dropping-particle":"","parse-names":false,"suffix":""}],"container-title":"华东经济管理","id":"ITEM-1","issue":"2","issued":{"date-parts":[["2018"]]},"page":"122-129","title":"高管团队特质、环境责任及企业价值研究","type":"article-journal","volume":"32"},"uris":["/documents/?uuid=2564d094-ff85-4f81-8168-88c106e89f2c"]}],"mendeley":{"formattedCitation":"^[73]","plainTextFormattedCitation":"[73]","previouslyFormattedCitation":"^[73]"},"properties":{"noteIndex":0},"schema":"/citation-style-language/schema/raw/master/csl-citation.json"}[73]。Kamidi和郭俊华（2021）也发现高管任期越长，越有利于企业履行社会责任ADDINCSL_CITATION{"citationItems":[{"id":"ITEM-1","itemData":{"DOI":"10.13580/ki.fstc.2021.03.016","author":[{"dropping-particle":"","family":"Kamidi","given":"Angela","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"郭俊华","given":"","non-dropping-particle":"","parse-names":false,"suffix":""}],"container-title":"中国科技论坛","id":"ITEM-1","issue":"03","issued":{"date-parts":[["2021"]]},"page":"133-142+180","title":"企业社会责任与创新：高管团队任期及其异质性的调节作用","type":"article-journal"},"uris":["/documents/?uuid=0c216e47-446c-4352-93d5-907f5a1c8aae"]}],"mendeley":{"formattedCitation":"^[74]","plainTextFormattedCitation":"[74]","previouslyFormattedCitation":"^[74]"},"properties":{"noteIndex":0},"schema":"/citation-style-language/schema/raw/master/csl-citation.json"}[74]。也有学者发现高管背景（吴丽君和卜华，2020）ADDINCSL_CITATION{"citationItems":[{"id":"ITEM-1","itemData":{"author":[{"dropping-particle":"","family":"吴丽君","given":"","non-dropping-particle":"","parse-names":false,"suffix":""},{"dropping-particle":"","family":"卜华","given":"","non-dropping-particle":"","parse-names":false,"suffix":""}],"container-title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