College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing 211106, China.
Management Science, University of Waterloo, Waterloo, ON N2L 3G1, Canada.
Int J Environ Res Public Health. 2020 Mar 27;17(7):2245. doi: 10.3390/ijerph17072245.
The purpose of this article is to promote an increase in the number of enterprises that will disclose corporate social responsibility (CSR) information, and to improve on their quality of CSR information disclosure. Using the theory of organizational ecology, we propose that the density of companies that disclose CSR information in a region has an impact on both the quality and the performance of CSR disclosures. The study results suggest that an increase in the density of CSR information disclosing enterprises in a region will increase the number of enterprises with disclosure intentions. A density increase has a nonlinear influence on the quality of CSR information disclosure and on corporate performance, where the influence of disclosing enterprises' density on corporate performance is partly mediated by the quality of CSR information disclosure. Our research also shows that the impact of density change of disclosing enterprises on the quality of CSR information disclosure is mediated by corporate capital structure.
本文旨在促进更多企业披露企业社会责任（CSR）信息，并提高其 CSR 信息披露的质量。本文运用组织生态学理论，提出地区内披露 CSR 信息的公司密度会对 CSR 披露的质量和绩效产生影响。研究结果表明，地区内披露 CSR 信息的企业密度增加会增加有披露意向的企业数量。企业密度增加对 CSR 信息披露质量和公司绩效的影响是非线性的，披露企业密度对公司绩效的影响部分是通过 CSR 信息披露质量来中介的。本研究还表明，披露企业密度变化对 CSR 信息披露质量的影响受到公司资本结构的中介作用。
