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Abstract This study investigated the relationship between economic performance and social responsibility disclosure. It is shown that the economic performance is still an important factor for the corporate to make decision on CSD, and good economic performance can promote the companies to improve the level of CSD. It is also found that the institution of voluntary disclosure doesn’t influence the effect between economic performance and CSD, while under the mandatory disclosure requirement, the company will pay less attention to economic object, and thus the effect of CSD on economic performance will weaken.
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Received: 07 March 2016
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2016, Vol. 13 
