摘要：随着和谐社会的发展以及商业生态系统的完善，企业不仅要对赢利负责，更要对社会负责，承担相应的社会责任。随着经济水平的不断进步和发展，企业对于社会责任的承担也越来越成为企业的利益相关者判断衡量企业价值的指标之一。随着当今经济与管理的快速发展，企业履行社会责任已不再是企业的被动责任,而更多是企业寻求长期可持续发展的主观意愿。而利益相关者作为企业的重要组成部分，企业社会责任的履行情况与利益相关者有着密切的联系。本论文从利益相关者理论和企业社会责任的角度出发,认为企业积极承担社会责任能够有效改善企业与利益相关者的关系，促进企业长期发展。本文采用实证研究的方法对其关系进行深入研究，验证企业承担社会责任能否改善利益相关者关系。最后对企业如何承担社会责任来改善利益相关者关系提出了建议。

关键词 企业社会责任利益相关者信息披露关系管理

Title Information disclosure of corporate social responsibility and stakeholder relationship management

Abstract：With the development of the harmonious society and the improvement of the commercial ecosystem, the enterprise should not only be responsible for the profits, but also be responsible for the society and bear the corresponding social responsibility. With the continuous progress and development of the economic level, the corporate commitment to social responsibility is becoming more and more important for the stakeholders to judge and measure the value of the enterprise. With the rapid development of economy and management, corporate social responsibility is no longer the passive responsibility of enterprises, but more is the subjective willingness of enterprises to seek long-term sustainable development. And stakeholders as an important part of the enterprise, the implementation of corporate social responsibility is closely related to stakeholders. From the perspective of stakeholder theory and corporate social responsibility, this paper believes that enterprises' positive social responsibility can effectively improve the relationship between enterprises and stakeholders, and promote long-term development of enterprises.In this paper, empirical research is used to study the relationship and to verify whether corporate social responsibility can improve stakeholder relationship. Finally, some suggestions on how to take the social responsibility to improve the stakeholder relationship are put forward.

Keywords  corporate  social responsibility stakeholder information disclosure relationship management

目 次

1 绪论 1

1.1 研究背景 1

1.2 研究意义 1

2 文献回顾 2

2.1 国内文献 2

2.2 国外文献 2

3 理论分析及研究假设 4

3.1 理论分析 4

3.2 研究假设 4

4 研究设计 6

4.1 变量定义 6

4.2 模型构建 9

4.3 样本选择及数据来源 9

5 实证分析 10

5.1 描述性分析 10

5.2 相关性分析 11

5.3 多元回归性分析 14

6 结论及建议 19

6.1 结论 19

6.2 建议 19

结论 21

致谢 22

参考文献 23

第II页

本科毕业论文

1 绪论

1.1 研究背景

2008年，中国100强企业的主营业务收入之和为141766亿元，相当于2008年中国GDP的31.95万亿元的44.37%，具有强大的经济影响力。企业责任随着其能力的提升而逐渐增大。中国100强积极履行企业社会责任，对中国的经济发展以及社会和谐有巨大的影响。

黄慧群等通过整理中国100强企业年报、企业社会责任报告等相关数据。通过实证研究，

了解其社会责任信息披露现状。统计结果为43.6%的样本发布了专业的社会责任报告，有21.2%的企业在年报中列出了相关的企业社会责任，有92.6%的企业在官方网站中披露了企业所承担的社会责任信息，有2家企业没有披露任何相关信息。【1】