Study on the Influences of Corporate Governance Characteristics on the Corporate Social Responsibility Information Revelation

Jianxin Cao,Erni Huang

doi:10.1109/icmss.2011.5998776

Study on the Influences of Corporate Governance Characteristics on the Corporate Social Responsibility Information Revelation

Jianxin Cao, Erni Huang

https://doi.org/10.1109/icmss.2011.5998776

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Publication Date: Aug 1, 2011

Affiliation: South China University of Technology

#Significant Relationships #Corporate Governance Characteristics + Show 8 more

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Abstract

This paper studies the relationship between corporate governance characteristics and corporate social responsibility information revelation (abbreviated as CSRIR) by using index analysis. The results show :1) there are significant negative relationships between board size, board independence and CEO duality and CSRIR; 2) there are significant positive relationships between management salary, the proportion of outstanding shares, the proportion of state shares and CSRIR under the level of 5%; 3) there is no significant relationship between ownership concentration and CSRIR.

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