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 : 39. 97 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 : 59. 8 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.

Corporate Social Responsibility In Contemporary China

Author : Jingchen Zhao
ISBN : 9781781005576
Genre : Political Science
File Size : 54. 96 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

Advances In Environmental Accounting Management

Author : Ataur Belal
ISBN : 9781786353757
Genre : Business & Economics
File Size : 28. 79 MB
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Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these.

Corporate Social Responsibility Reporting In China

Author : Kwang-Yong Shin
ISBN : 9783642541520
Genre : Business & Economics
File Size : 53. 95 MB
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The CSR report has become a very important tool which can help corporations to set up strategies and build their core competencies. This book presents a range of cases from different industries. Based on the analysis of the enterprise survival environment, it points out the necessity and significance of CSR. The book analyzes the current situation and development trend of CSR in China, as well as its international developing trend. By analyzing the management framework and formulation process of the CSR report, this book provides businesses with guiding principles for preparing the CSR report.

Corporate Social Responsibility In China

Author : Benoit Vermander
ISBN : 9789814520799
Genre : Business & Economics
File Size : 46. 6 MB
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Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an increasingly debated topic in China. This book aims at helping companies operating in China to better assess and exercise their corporate social responsibility (CSR) in specific contexts. The purpose of this book is to show that CSR has a strong economic pay back in the long run, that it is a key success factor in nurturing corporate excellence, and that a sense of urgency and accrued inventiveness are required from companies operating in China. Cross-disciplinary in scope, the book aims at helping students and analysts in political science, governance, international relations and Chinese studies to understand and appreciate the unique role that firms play in shaping a new China. It focuses on the relationship between the state, civil society and corporations in the Chinese context. It researches the conditions under which this relationship might result in redefining China's developmental model. This practical, business-oriented book takes into account China's classical and contemporary thought on CSR. It is the result of a long research and collaborative process initiated and led by Maverlinn, supported by industry leaders and other institutions. Contents:CSR in the Chinese Context: A Vision:What is CSR?The Legal, Professional and Social FrameworkChinese Cultural Resources Relevant to CSRCSR and Corporate StrategyCorruption and Business ActivitiesThematic Analysis and Lines of Action: An Assessment:Environmental Standards and ConcernsSafety IssuesSocial Standards and the Working ForceGender Equality/Training/Well-Being at WorkConflict Management and PreventionTransversal Issues: A Blueprint:Making Ethical Assessments: Finances, Engineering and Conflicts of InterestsCSR and Corporate GovernanceReports, Foundations, Projects and NetworksSocial EntrepreneurshipThe Role of the Corporation in Tomorrow's ChinaConclusion and ProspectsRecommendations Readership: Leaders and corporate executives, members of international institutions, governmental organisations and NPOs, as well as journalists, academics, researchers, postgraduate and undergraduate students interested in strategy, management and China studies. Keywords:Corporate Social Responsibility;CSR;Sustainability;Cultural Diversity;Governance;China;Corporate Governance;Transversal Issues;Ethical Assessment;Conflict Management;Social Norms;Social EntrepreneurshipKey Features:A 360° approach to CSR in China, thus proposing an integrative vision of all dimensions of CSRAn unique toolbox that enables corporate leaders, members of not-for-profit organizations and analysts to implement CSR values and imperatives within a business, communication or social strategyA clear and convincing synthesis, written in a language accessible to all, that brings together data and resources from the fields of business ethics, Chinese and cross-cultural studies, social analysis, management and governanceReviews: "This book criss-crosses perspectives emanating from the business world, the government, the experts, and the civil society. It anchors corporate responsibility into a vision of sustainable development enriched by China's cultural resources. It is indeed a blueprint for putting responsibility and sustainability at the core of public and private strategies, and a required reading for all entrepreneurs operating in Asia." Dr Michel Camdesus Former Director General of the IMF (1987–2000) "In corporate social responsibility, a great challenge is the gap in knowledge and expectations between managers in China and their head office colleagues. This book provides a comprehensive, systematic, informative and committed perspective essential to both." Christian Murck Former President of the American Chamber of Commerce, China "Coming from a foreign scholar, this book builds on the perspectives offered by the Chinese culture, while bringing in the most recent examples of corporate practices observable in China, offering to the reader an absolutely unique perspective." He Yi Chairman of Essilor (China) Holding Company & Board Member of Essilor International "This book brings moral clarity and sense of direction to companies having to make strategic choices in a complex environment. At the same time, it always takes into account the economic and cultural conditions of China. Such reading nurtures discernment and decisiveness." Alex Wang CEO of Orange Sourcing Consulting (Beijing) Co., Ltd & Convener of the CSR Joint Audit Cooperation Forum between major European telcos "Benoit Vermander has brought his deep knowledge of China and the Chinese culture to help us understand the evolving complex nature of CSR with Chinese characteristics. This timely work will be useful for managers and leaders looking for a compass to guide them in developing the responsible corporate and individual behavior that is very much needed in Chinese organizations." Henri-Claude de Bettignies Emeritus Professor of Asian Business, INSEAD & Emeritus Professor of Globally Responsible Leadership, China Europe International Business School (CEIBS), Shanghai

Research Report On Corporate Social Responsibility Of China

Author : Jiagui Chen
ISBN : 9783662453636
Genre : Business & Economics
File Size : 60. 57 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.

Capitalizing China

Author : Joseph P. H. Fan
ISBN : 9780226237244
Genre : Business & Economics
File Size : 76. 3 MB
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Despite a vast accumulation of private capital, China is not embracing capitalism. Deceptively familiar capitalist features disguise the profoundly unfamiliar foundations of "market socialism with Chinese characteristics." The Chinese Communist Party (CCP), by controlling the career advancement of all senior personnel in all regulatory agencies, all state-owned enterprises (SOEs), and virtually all major financial institutions state-owned enterprises (SOEs), and senior Party positions in all but the smallest non-SOE enterprises, retains sole possession of Lenin's Commanding Heights. This manuscript introduces the chapters comprising the NBER volume Capitalizing China (Fan and Morck, eds. 2012), which examine China's high savings rate, banking system, financial markets, financial regulations, corporate governance, and public finances; and consider policy alternatives the CCP might consider if its goal is China's elevation into the ranks of high income countries.

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 : 25. 19 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.

Determinants Of Corporate Environmental And Social Disclosure In Chinese Listed Mining Electricity Supply And Chemical Companies Annual Reports

Author : Junru Zhang
ISBN : OCLC:828687716
Genre : Corporation reports
File Size : 75. 30 MB
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