Research on information disclosure of corporate social responsibility based on system dynamics-Take sudden events as examples

被引：0

作者：

Qi L. ^{[1
]}

Guo Y. ^{[1
]}

Zhang B. ^{[1
]}

机构：

[1] Faculty of Management and Economics, Dalian University of Technology, Dalian

来源：

Xitong Gongcheng Lilun yu Shijian/System Engineering Theory and Practice | 2017年 / 37卷 / 11期

基金：

中国国家自然科学基金;

关键词：

Conceptual model; Corporate social responsibility; Information disclosure; System dynamics;

D O I：

10.12011/1000-6788(2017)11-2871-11

中图分类号：

学科分类号：

摘要：

Corporate social responsibility information disclosure is becoming a dilemma of most company as well as a highly-focused issue in academia. Current research has answered the questions of what factors have the impact on corporate social responsibility disclosure, but not ones of the mechanisms and entire processes about the corporate social responsibility information disclosure. In this paper, we build a system dynamics model based on the demands and information supplying capacity to study the processes of corporate social responsibility information disclosure and the mechanisms of the factors that influence the disclosure. We consider profit-cost as constrain and take the events of Changjiang River Passenger Liner Sinking alone with Tianjin Tanggu Big Explosion as the cases. We find that it is the expectation of profit-cost, the strategy of information disclosure and the diversity of external stakeholders' learning ability that have caused the differences of corporate social responsibility information disclosure in company. According to the conclusion, we give management advices of improving corporate social responsibility information disclosure for the purpose of promoting the effective communication of corporate social responsibility information between the company and stakeholders. © 2017, Editorial Board of Journal of Systems Engineering Society of China. All right reserved.

引用

页码：2871 / 2881

页数：10

共 21 条

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