关键词: 社会责任信息披露,羊群效应,同形性,模仿对象

Abstract: Taking the listed companies which released their CSR reports from 2009 to 2013 as the research samples, this paper investigates the influence of herd behavior on the listed companies’ social responsibility information disclosure and the isomorphism thereby produced. The results show that those sample firms have shown the characteristics of homomorphism in their willingness, timing, level and mock objects when disclosing, which presents obvious herd behavior. Especially during the selection of the reference and mock objects of CSR reports, 85% of the sample firms choose the domestic standards as reference standards for the preparation of their reports, while there are still 15% of the sample firms deviated from the route of the “herd”, choosing the international standard (GRI:G3 standard) for the preparation of their reports, possibly out of their requirements for higher reputation and better corporate image. Among the 15% sample companies, those with business backgrounds of overseas listing or operation are more likely to prepare their CSR reports according to the international standards than those without.

Key words: CSR information disclosure; herd behavior; isomorphism; mock object