社会责任报告具有质量安全信息价值吗？——来自我国食品上市公司的经验证据

Does Corporate Social Responsibility Report Have Quality Safety Information Value？ ——Empirical Evidence from China's Food Listed Companies

中文关键词:  社会责任报告  信息披露  质量安全信息价值  食品安全  战略性社会责任  风险交流

英文关键词:corporate social responsibility report (CSR report)  information disclosure  quality safety information value  food safety  strategic social responsibility  risk communication

中文摘要:

      随着食品安全风险和质量信息鸿沟的加大,食品企业亟须用有效的信息传递机制将真实可靠相关的质量安全信息传递给信息使用者。社会责任报告是一种有效的信息传递机制,应该具有质量安全信息价值。为评价和检验社会责任报告的质量安全信息价值及其影响因素,文章以2010—2014年我国沪深两市发布社会责任报告的38家食品上市公司为研究样本,构建质量安全信息指数,运用多元回归分析方法,检验社会责任报告与质量安全信息价值的关联性。研究结果发现,社会责任信息披露水平与质量安全信息价值之间有显著的关联性,说明社会责任报告具有质量安全信息价值,而且自愿性披露的社会责任报告的质量安全信息价值比强制性披露的高。建议监管部门、投资者和消费者应关注企业社会责任报告的质量安全信息,企业应重视战略性社会责任活动,主动披露关键有效的质量安全信息,以形成长期的战略竞争优势。

英文摘要:

      With the increasing gap between food safety risk and quality information, it is important for food enterprises to deliver the true and reliable information of quality safety to users through the effective information transmission mechanism. The corporate social responsibility (CSR) report is an effective information transmission mechanism and should be of quality safety information value. In order to evaluate and examine the CSR report's quality safety information value and influencing factors, with 38 food listed companies which released their CSR report on Shanghai or Shenzhen Stock Exchange during the years from 2010 to 2014 as the research sample, this paper builds up the index of quality safety information and uses the multiple regression analysis method to examine the relevance between CSR report and quality safety information value. The research results find that there is a significant correlation between CSR information disclosure and quality safety information value, which confirms that CSR report is of quality safety information value, and with a higher value of CSR report in voluntary disclosure than in mandatory disclosure. This paper suggests that regulators, investors and consumers should pay concern to CSR report's quality safety information, and that enterprises should attach great importance to strategic social responsibility activities and voluntarily disclose the key and effective quality safety information in order to keep the long-term strategic competitive advantage. 