Abstract
Due to the poor quality of social responsibility information disclosure of Chinese enterprises, coupled with the impact of the spread of COVID-19, the uncertainty of the global economic environment and economic policies has increased significantly, and the development of Chinese enterprises is facing unprecedented challenges.Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2010 to 2019, this study examined the impact of the quality of social responsibility information disclosure on corporate performance and the moderating role of economic policy uncertainty. Research shows that enterprises can improve corporate performance by disclosing high-quality social responsibility information.With the increasing of economic policies uncertainty, enterprises should disclose high-quality social responsibility information that will help enterprises improve their performance in the uncertain economic situation.
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