关键词: 社会责任, 披露质量, 董事会特征, 敏感性行业

Abstract: Based on score results published by the third party professional rating agencies of social responsibility, the relationship between board governance mechanism and quality of corporate social responsibility information disclosure was discussed from seven dimensionsthe board size, independence, leadership structure, incentive characteristics, gender characteristics, behavior characteristics, and organizational structure. The results showed that, the board size, independence, incentive degree, number of meetings, established number of committees significantly promoted the disclosure level of social responsibility information, and a concurrent post of chairman & general manager was negatively related to the disclosure level significantly, while the board gender characteristics had no influence on the quality of information disclosure. It was recommended that enterprises should improve the board governance mechanism, in order to improve the quality of social responsibility information disclosure.

Key words: social responsibility, disclosure quality, board characteristics, sensitive industries