Corporate Social Responsibility Information Disclosure Research

Abstract

Since the 1970s, as a long-term concern of the academic and practical circles, research on corporate social responsibility has continued to develop in depth, and a large number of research results have been obtained. Corporate social responsibility can balance the interests of stakeholder groups. The special relationship between the company and the stakeholders will affect the motivation, influencing factors and economic consequences of the company's disclosure of social responsibility information. This paper combs the literature on the motivation, influencing factors, and economic consequences of social responsibility information disclosure, and proposes new ideas for corporate social responsibility information disclosure research based on motivation-influencing factors-economic consequences. The study found that companies will disclose social responsibility for the purpose of profitability, financing needs and agency costs, and will ultimately affect the company's capital cost and investor decisions. On this basis, future research prospects for corporate social responsibility information disclosure are proposed. Keywords—corporate social responsibility; disclosure motivation; influencing factors; economic consequences