The Role of Social Reporting in CSP-Reputation Relationship

作     者：Liyan Wang(Peking University,China) Hongtao Shen Yibin Wu(Jinan University,China) 

会议名称：《中国会计学会高等工科院校分会第十八届学术年会（2011）》

会议日期：2011年

学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）] 

关 键 词：social disclosure corporate social performance reputation information asymmetry 

摘      要：This article examines the role of social reporting in the relationship between corporate social performance(CSP) and corporate reputation,as well as the differences in the roles between mandatory and voluntary social *** analysis of Chinese listed firms’ separate social reports during 2006-2009 reveals a positive impact of social reporting on CSP-reputation *** importantly,our findings further indicate that the positive relationship between CSP and corporate reputation appears stronger in firms voluntarily disclosing their social reports than those with mandatory social *** study also extends the CSP-reputation literature by providing an information asymmetry perspective with empirical evidence,rather than a traditional stakeholder or legitimacy perspective on social reporting.