2020 sudden public health incidents not only put forward major examinations in my country's governance systems, but also test whether my country's listed companies actively fulfill social responsibilities. Based on this, the 2015-2018 A-share listed company is the effects between the information disclosure of corporate social responsibility and the cost of rights and interests. The study found that there is a u-type relationship between the information disclosure of corporate social responsibility and the cost of low interest capital. The cost of equity capital is positively related to financial risks. However, due to its own characteristics, the heavy pollution industry has actively disclosed social responsibility information, but the reduction in the cost of equity capital is not obvious.

Jianwei Ma, Shuqi Zhang and Zhaohua Jiang. Can Social Responsibility Information Discloses to Reduce Capital Costs?. International Journal of Frontiers in Sociology (2021), Vol. 3, Issue 19: 21-26. https://doi.org/10.25236/IJFS.2021.031905.

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