social and environmental disclosure by chinese firms

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Social And Environmental Disclosure By Chinese Firms

Author : Yingjun Lu
ISBN : 9781317753537
Genre : Business & Economics
File Size : 68. 20 MB
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Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Corporate Social Disclosure

Author : C. Noronha
ISBN : 9781137414694
Genre : Business & Economics
File Size : 83. 43 MB
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Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.

A Csear 2015 Proceedings Of The 14th Australasian Centre On Social And Environmental Accounting Research Conference

Author : Dr James Hazelton and Dr John Dumay
ISBN : 9781910810798
Genre : Reference
File Size : 41. 52 MB
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The 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) is being held on 10-11 December 2015 at Macquarie University, Sydney, Australia. The Conference Chair is Dr John Dumay and the Programme Chair is Dr James Hazelton, both from Macquarie University. ACSEAR provides an opportunity for individuals researching and working in the field of social and environmental accounting in both public and private sectors, to come together to exchange ideas and discuss current research in the field. The theme for the conference this year is ‘Partnerships’, reflecting the belief amongst our community that achieving progress requires partnerships of all types – between academics of different disciplines, between industry and academia, between government and stakeholders, and of course between members and professional bodies. The keynote speakers for the conference are Charles de Villiers from Auckland University of Technology, New Zealand on the topic Theorising the interactions among legitimacy accountability and pro-activity in the social sphere; Helen Tregidga from Auckland University of Technology, New Zealand talking about Corporate chameleons greenwashing and counter narratives”; Markus J. Milne from the School of Business and Law at the University of Canterbury, New Zealand on the topic of Crass empiricism and the social construction of corporate environmental performance and Lee D. Parker from the School of Accounting, RMIT University, Melbourne, Australia who will address to issue of Accounting for CSR: Revisiting the agenda. ACSEAR received 60 abstract submissions. After the double-blind peer review process 21 academic research papers, have been accepted for publication in these conference proceedings. These papers represent research from around the world, including Australia, Brazil, China, Fiji, Iran, Italy, Japan, New Zealand, South Africa, UK and the USA.

Corporate Social Responsibility Reporting In China

Author : Jieqi Guan
ISBN : 9781351847629
Genre : Business & Economics
File Size : 87. 70 MB
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In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.

Effects On Social And Environmental Disclosure

Author : Veronica Norman
ISBN : OCLC:951482591
Genre : Environmental reporting
File Size : 42. 81 MB
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This thesis focuses on the impact of Chinese foreign direct investment on the voluntary social and environmental reporting (SER) of Australian mining companies. The study is motivated by the speed, extent and nature of Chinese foreign direct investment (FDI) in Australia and the resulting negative media reports and governmental attitudes. This research uses content analysis of annual reports and corporate websites to observe changes in SER after Chinese acquisition, in comparison to disclosure changes in a similar group of Australian domestic acquisitions. A thematic checklist of SER indicators is developed to identify and code disclosures related to environmental management, health and safety, employment diversity and community involvement. A sentence count identifies differences in the volume of disclosures, and the nature of the disclosures is evaluated qualitatively using an interpretive framework based on Suchman's (1995) model of legitimacy. It is found that Chinese targets have a greater propensity to disclose information that is aligned with societal values (moral legitimacy), while domestic targets disclose information that appeals to specific stakeholder constituents (pragmatic legitimacy). The difference in legitimation strategies are consistent with the greater legitimacy threat faced by Chinese targets. This has implications for legitimacy theory, Chinese FDI literature, and Australian foreign investment policy.

Sustainability In Asia Esg Reporting Uncovered

Author :
ISBN :
Genre :
File Size : 80. 43 MB
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Corporate Social Responsibility In Contemporary China

Author : Jingchen Zhao
ISBN : 9781781005576
Genre : Political Science
File Size : 86. 94 MB
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China�s recent economic transformation and integration into the world economy has coincided with increasing pressure for corporate law reform to make corporate social responsibility (CSR) integral to business and management strategy in China. This time

Research Report On Corporate Social Responsibility Of China

Author : Jiagui Chen
ISBN : 9783662453636
Genre : Business & Economics
File Size : 59. 47 MB
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This book is compiled based on the research methodology and technical approach applied in the Blue Book of Corporate Social Responsibility. It consists of five parts: Summary, index, Industry, Case Studies, and Appendices. The index evaluates Chinese enterprises annually on their performance in CSR management and the level of information disclosure by assessing four different aspects: responsibility management, economic responsibilities, social responsibilities and environmental responsibilities. Moreover, it identifies and analyzes phase-specific characteristics of CSR development in China in the hope of providing references for further studies on Chinese CSR.

Corporate Social Responsibility Reporting In Developing Countries

Author : Dr Ataur Rahman Belal
ISBN : 9781409487944
Genre : Business & Economics
File Size : 67. 21 MB
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Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Advances In International Accounting

Author : J. Timothy Sale
ISBN : 0080461190
Genre : Business & Economics
File Size : 37. 72 MB
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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

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