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Taking public companies of Shenzhen A-share as samples,the paper analyses the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways.The empirical results show that:the CSR disclosure has negative correlation with the cost of equity capital,and different ways of disclosure are not relative to the cost of equity capital.Corporate social responsibility information disclosure plays a critical role in the company’s management.
Taking public companies of Shenzhen A-share as samples, the paper analyzes the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways. The empirical results show that: the CSR disclosure has negative correlation with the cost of equity capital, and different ways of disclosure are not relative to the cost of equity capital. Corporate social responsibility information disclosure plays a critical role in the company’s management.