A study of social responsibility report quality of central enterprises and influencing factors

Abstract: Focusing on promoting the quality of corporate social responsibility report has already became the core of research on the disclosure of annual social responsibility information. Through structuring six-dimensional quality framework which includes completeness, substantiality, equilibrium, comparability, readability, and innovativeness of social responsibility report, this study analyzed 111 social responsibility reports of central enterprises. Based on the evaluation of quality of the 111 social responsibility reports, five explanatory variables were elected, and Multiple Linear Regression Model was structured to conduct an empirical analysis of influencing factors of quality and different dimensionality of social responsibility reports of central enterprises. To conclude, internationalization of social responsibility report promotes the quality of social responsibility report in the aspects of completeness, readability, and as a whole; industry sensitivity averages up the quality of social responsibility report in the aspects of completeness, substantiality, equilibrium, comparability, readability, and as a whole; external evaluation improves the quality of social responsibility report in the aspects of six dimensionality and as a whole; enterprise scale has positive correlation with substantiality, equilibrium, comparability, innovativeness, and as a whole relating to the quality of social responsibility report; enterprise profitability has negative correlation with completeness, substantiality, and as a whole concerning the quality of social responsibility report.