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《Journal of Beijing Technology and Business University(Social Science)》 2011-01
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Retailers' Social Responsibility Construction and Information Disclosure:Empirical Research on the Chinese Listed Retailing Companies

Wang Yong(Business School,Beijing Technology and Business University,Beijing 100048,China)  
Nowadays,corporate social responsibility construction and disclosure has become a key component in retailers' development strategy.However,it is still unclear why the retailers construct and disclose their social responsibility and what the performance is.In this paper,the authors focus on the problems of Chinese retailers' social responsibility.Based on the researches available and the statistical data of Chinese listed retailing companies,an empirical research is made on the current situation,influencing factors and performance of retailers' social responsibility.The empirical results show that Chinese retailers' social responsibility disclosure stays at a low level.Whether retailers disclose their social responsibility does not have a remarkable influence upon their performance.However,once they disclose,the social responsibility construction and information disclosure will affect the retailers' performance in the capital market dramatically,but with no influence on their performance in consumption market.
【CateGory Index】: F270;F721;F224
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