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《Journal of Beijing Technology and Business University(Social Science)》 2012-03
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Analysis on the Quality of Listed Retailer's Social Responsibility Information Disclosure and Its Influencing Factors

Wang Yong & Liu Wen-gang(Business School,Beijing Technology and Business University,Beijing 100048,China)  
As an important part in the national economy,the retailer's social responsibility information disclosure is drawing more and more public attentions.Based on the former researches,this paper formulated an index system to evaluate the quality of retailer's social responsibility information disclosure.Using the data of 30 listed retailers,this paper developed an empirical analysis on the influencing factors of the quality of retailer's social responsibility information disclosure.The results show that listed retailers lack the initiative to disclosure their social responsibility information.The rate of independent director,scale,performance,financial risk and third part assessment are most important factors influencing the quality of retailer's social responsibility information,while the influence of share concentration is not significant.
【Fund】: 北京市教育委员会科研基地—科技创新平台—首都商业企业管理创新研究(PXM2011_014213_113557);北京市教育委员会科研基地—科技创新平台—首都企业社会责任研究与评价中心创建及管理(PXM2011_014213_113540);; 北京现代服务业产业网络构建与企业竞争优势提升研究学术创新团队(PRH20107124)
【CateGory Index】: F721;F270;F224
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