摘要：自十八大提出五位一体全面建设生态文明国家理念以来，绿
色环保作为一项基本国策来执行。大众逐渐理解生态文明国家的内
涵，对绿色环保生活方式的追求也越来越强烈。国家严格执行绿色环
保国策，相关政府监管机构加大对企业在社会责任履行方面的监管力
度，深交所于 2006 年正式发布《上市公司社会责任指引》，标志着我
国政府部门对企业社会责任信息披露的监督步入了新台阶，有效的促
进了我国企业社会责任信息披露的发展

为进一步深究企业履行社会责任的真实动因，文章基于非财务视
角研究外部压力对企业社会责任信息披露的影响，同时从理论和实证
两方面研究社会责任信息披露的影响因素。理论研究涵盖两种社会理
论、利益相关者理论、可持续发展理论、合法性理论四种理论。为达
到更加客观更加深入的分析外部因素对企业社会责任信息披露的影
响的效果，文章选取沪市 238 家上市公司 2011-2013 年共 714 个观测
值作为研究对象，研究外部监督中媒体关注、政府监管对公司社会责
任信息披露的影响，通过实证分析得出研究结论：（1）媒体关注与企
业社会责任信息披露正相关；（2）政府监管与企业社会责任信息披露
正相关；（3）政府监管程度低的企业，媒体关注与社会责任信息披露
两者之间的关系更显著

在理论意义上，鲜有学者把媒体关注、政府监管两个外部压力同
时和企业社会责任信息披露结合一起进行实证研究的，本文的研究丰II
富了社会责任信息披露和外部压力之间关系的理论。在实践意义上，
首先本文的研究为媒体监督提供了有力的证据，从而更好地促进了企
业披露社会责任信息。其次文章验证了政府监管对企业履行社会责任
的重要性，为政府制定相应的政策提供了理论依据

关键词：企业社会责任信息披露；媒体关注；政府监管III
Media Attention, Government Regulation And The
Disclosure Of Corporate Social Responsibility Information
Yuan Ruotao(Accountancy)
Directed by Yang Qiuling
Abstract：Since the 18th National Congress of the Communist Part
y of China puts forward to full implement the overall plan for ecol
ogical progress, green environmental protection as a basic national
policy to execute. People gradually understand the connotation of ec
ological civilization country and pay moreconcentrationson environm
ental-friendly lifestyle. Our government strictly implement green env
ironmental protection policy and relevant government regulators mak
e more efforts in supervising the performance of social responsibilit
y of the enterprise. Shen Zhen stock exchange issued the listed co
mpany social responsibility guidelines，which signales our governme
nt enter into a new stage on the aspects of the supervision of the
corporate social responsibility information disclosure. This can effect
ively promote the development of corporate social responsibility inf
ormation disclosure.
In order to further explore the exact causes of the enterprise to fulfill
social responsibility, this paper bases on non-financial perspective to
study the external pressure on the impact of corporate social
responsibility information disclosure. At the same time, from two aspectsIV
of the theory and empirical to study the influence factors of social
responsibility information disclosure. Theoretical research covers the
stakeholder theory, sustainable development theory and legitimacy theory.
To analysis the influence of corporate social responsibility information
disclosure objectively and deeply, this paper selectes 238 listed
companies in Shanghai market, a total of 714 samples from 2011 to 2013
as the research project. Moreover this paper studies external supervision
of media attention , government supervision and its influence on
corporate social responsibility information disclosure. The study reveals
the following conclusions. First, media attention and corporate social
responsibility information disclosure is positive correlation. Second,
government regulation positively related to the corporate social
responsibility information disclosure. Third, the relationship of the media
attention and the social responsibility information disclosure become
more prominent, when the government regulation at a low degree.
In the theoretical sense, few scholars pay attention to media attention,
government regulation and corporate social responsibility at the same
time, and make the empirical research in combination. This paper has
enriched the theory on the relationship of the social responsibility
information disclosure and external pressure. On the practical
significance, first of all, this paper provides strong evidence for the media
supervision, which can promote the corporate responsibility informationV
disclosure better. Second, this paper proves the importance of
government regulation for enterprises to fulfill social responsibility. This
can provides the government corresponding policies with the theory
support.
Keywords：corporate social disclosure media attention government
regulationVII
目 录
摘要..... I
Abstract........... III
第 1 章 绪 论........ 1
1.1 研究背景..... 1
1.2 研究意义..... 3
1.2.1 理论意义 3
1.2.2 实践意义 3
1.3 研究内容与研究框架....... 4
1.3.1 研究内容 4
1.3.2 研究框架 6
1.4 研究方法..... 7
1.5 可能创新点... 7
第 2 章 文献综述...... 9
2.1 社会责任信息披露文献综述. 9
2.1.1 国外社会责任信息披露 9
2.1.2 国内社会责任信息披露........... 10
2.2 媒体关注与企业社会责任信息披露文献综述.......... 11
2.2.1 国外媒体关注与企业社会责任信息披露......... 11
2.2.2 国内媒体关注与企业社会责任信息披露......... 12
2.3 政府监管与企业社会责任信息披露文献综述.......... 13
2.3.1 国外政府监管与企业社会责任信息披露......... 13VIII
2.3.2 国内政府监管与企业社会责任信息披露......... 13
2.4 述评........ 14
第 3 章 基本概念与理论基础....... 17
3.1 基本概念.... 17
3.1.1 企业社会责任....... 17
3.1.2 企业社会责任信息披露........... 18
3.2 理论研究.... 18
3.2.1 两种社会责任观理论. 18
3.2.2 利益相关者理论..... 19
3.2.3 可持续发展理论..... 21
3.2.4 合法性理论......... 23
第 4 章 实证研究..... 26
4.1 样本选择与数据来源...... 26
4.1.1 样本选择........... 26
4.1.2 数据来源........... 26
4.2 研究假设.... 27
4.2.1 媒体关注与社会责任信息披露..... 27
4.2.2 政府监管与社会责任信息披露..... 28
4.3 变量设计.... 29
4.3.1 衡量社会责任信息披露的指标..... 29
4.3.2 衡量媒体关注的指标. 30
4.3.3 衡量政府监管的指标. 30IX
4.3.4 衡量控制变量的指标. 30
4.4 模型设计.... 31
4.5 实证分析.... 32
4.5.1 描述性统计......... 32
4.5.2 相关性分析......... 34
4.5.3 单变量分
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