【摘要】 本文以2013—2023年我国A股上市公司为样本，检验了投资者关注对企业社会责任信息披露质量的影响与作用机制。研究发现，投资者关注能显著提升企业社会责任信息披露质量，该结论在经过一系列稳健性检验后仍成立；机制检验发现，投资者关注通过提高企业内部控制水平，吸引分析师跟踪，进而提高企业社会责任信息披露质量；异质性分析发现，在处于重污染行业、高管薪酬激励低、媒体关注度高的公司中，以及企业所处环境不确定性高的情况下，投资者关注对企业社会责任信息披露质量的提升作用更强。更多还原

【Abstract】 This paper takes A-share listed companies in China from 2013 to 2023 as samples to examine the impact and mechanism of investor attention on the quality of corporate social responsibility information disclosure.Research has found that investor attention can significantly improve the quality of corporate social responsibility information disclosure,and this conclusion still holds true after a series of robustness tests;Mechanism testing revealed that investor attention improves the quality of corporate social responsibility information disclosure by enhancing internal control quality and attracting analyst tracking;Heterogeneity analysis found that in heavily polluting industries, companies with low executive compensation incentives,high media attention, and situations with high environmental uncertainty,investor attention has a stronger effect on improving the quality of corporate social responsibility information disclosure.更多还原