Abstract This study attempts to theoretically explore the motivation of social responsibility disclosure in the process of enterprise growth, and establish a contingency model of the corporate life cycle and social responsibility disclosure based on pressure theory. Based on the data of listed companies in China, this study mainly draws the following conclusions: First, the life cycle of an enterprise significantly affects its motives for disclosing social responsibility. This is mainly manifested in the fact that the more the life cycle enters the recession, the weaker motivation to disclose social responsibility reports voluntarily. Second, the impact of the life cycle on the motives of corporate social responsibility disclosure is constrained by regulatory pressures. When the regulatory pressure is greater, the more the life cycle enters the recession, the more likely it is to inhibit the voluntary disclosure of social responsibility reports. Third, the impact of the life cycle on the motives of corporate social responsibility disclosure is also constrained by competitive pressures. That is, when peer pressure is high, the more the life cycle enters the recession period, the more likely it is to inhibit the tendency of companies to voluntarily disclose social responsibility reports.
HE Xiaogang,PENG Yi,WANG Xinnan等. Research on the Impact of Life Cycle on Corporate Social Responsibility Disclosure [J]. Chinese Journal of Management, 2019, 16(11): 1677-.
