THE STUDY ON INFLUENTIAL FACTORS OF SRID IN CHINA
Journal Title: VADYBA - Year 2016, Vol 29, Issue 2
Abstract
The term “corporate social responsibility” became popular in the 1960s and has remained a term used indiscriminately by many to cover legal and moral responsibility more narrowly construed (De George, Richard T, 2011, p.121). Nowadays, with the development of Chinese economy, this concept has been accepted by Chinese. Especially from the beginning of the 21st century, Chinese government and companies pay more and more attention on CSR. They have made some laws and regulations on CSR and social responsibility information disclosure (SRID). This paper tries to find the influential factors of SRID in China from companies themselves. As we know, external causes become operative through internal causes, but internal causes contribute to the principal aspect. As a result, we found that LA( logAsset), ROA( Return on Assets), ROE( Rate of Return on Common Stockholders’ Equity), CR( Current Ratio), LR( Liability-assets Ratio), PE( P/ E ratios) are the internal factors of SRID in China. In order to look for these factors, this study uses correlation analysis and multiple variables linear regression analysis.
Authors and Affiliations
Maohua Li, Zoltán Zéman, Bernadett Almádi
Keywords
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