Effects of Corporate Governance Structure and Company Characteristics on Social Responsibility Information Disclosure

Disclosure of corporate social responsibility information will produce impact on performance and value of the disclosing enterprise. Using the real estate industry and petrochemical and plastic industry traded on Shanghai and Shenzhen Stock Exchange between 2006 and 2008,through multivariate regression analysis, this paper reaches a conclusion that a limited number of Chinese listed companies disclose their corporate social responsibility performance, although great improvements have been made and large-sized and profitable listed companies tend to disclose more information and that state-owned enterprises are doing a much better job than their private-sector counterparts.