Female Executives,Trust Environment and Corporate Social Responsibility Information Disclosure: Evidence from A-share Listed Companies with Voluntary CSR Report Disclosure

Taking a sample of A-share listed companies which disclosed CSR report voluntarily in Shanghai and Shenzhen Stock Exchanges from 2008 to 2012,our research empirically tests the influence of female executives on CSR disclosure. Results show that female executives have a significant positive impact on CSR disclosure. Moreover,trust in environment promotes a positive correlation between the female executives and CSR disclosure; compared to non-state-owned enterprises,female executives in state-owned enterprises have a greater effect on CSR disclosure.