Social And Environmental Disclosure By Chinese Firms
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Social And Environmental Disclosure By Chinese Firms
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Author : Yingjun Lu
language : en
Publisher: Routledge
Release Date : 2014-03-26
Social And Environmental Disclosure By Chinese Firms written by Yingjun Lu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-26 with Business & Economics categories.
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.
What Do Stakeholders Care About Investigating Corporate Social And Environmental Disclosure In China
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Author : Yingjun Lu
language : en
Publisher:
Release Date : 2017
What Do Stakeholders Care About Investigating Corporate Social And Environmental Disclosure In China written by Yingjun Lu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This study investigates the social and environmental disclosure practices of socially responsible Chinese listed firms as displayed in their annual reports and corporate social responsibility (CSR) reports from the perspective of stakeholders. A stakeholder-driven, three-dimensional social and environmental disclosure index that integrates the quantity and two aspects of the quality of disclosure perceived by stakeholders is constructed to assess the social and environmental disclosures in firm annual reports and CSR reports. The study results indicate that stakeholders perceive different disclosure types and disclosure items as important to differing degrees. CSR reports provide more stakeholder-relevant social and environmental disclosure than annual reports.
Stakeholders Power Corporate Characteristics And Social And Environmental Disclosure
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Author : Yingjun Lu
language : en
Publisher:
Release Date : 2014
Stakeholders Power Corporate Characteristics And Social And Environmental Disclosure written by Yingjun Lu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and environmental disclosure index including disclosure quantity, disclosure type quality and disclosure item quality, is constructed to assess sample firms' social and environmental disclosures in their two public reports: annual reports and corporate social responsibility reports. Findings indicate that corporate social and environmental disclosures have significant and positive associations with firm size, profitability, and industry classification. The roles of various powerful stakeholders in influencing corporate social and environmental disclosures are found to be generally weak in China, except that shareholders have influenced corporate social and environmental disclosures and creditors have influenced corporate disclosures related to firms' environmental performance.
Corporate Social Disclosure
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Author : C. Noronha
language : en
Publisher: Springer
Release Date : 2014-12-17
Corporate Social Disclosure written by C. Noronha and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-17 with Business & Economics categories.
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 Reporting In China
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Author : Jieqi Guan
language : en
Publisher: Routledge
Release Date : 2017-10-25
Corporate Social Responsibility Reporting In China written by Jieqi Guan and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-25 with Business & Economics categories.
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.
Corporate Social Responsibility In Contemporary China
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Author : Jingchen Zhao
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-01-01
Corporate Social Responsibility In Contemporary China written by Jingchen Zhao and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-01 with Business & Economics categories.
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 timely book critically analyses contemporary notions of CSR in China, discussing theory and practice alongside legal responses in this emerging field. Jingchen Zhao uniquely combines the history, traditions and social policies of China with Chinese law, explaining the significance of path dependence in China. He presents an in-depth debate on the difficulties involved in transplanting developed legal principles directly into Chinese society, and takes a detailed look at the CSR provisions in Chinese company law which aimed to put social and environmental concerns onto the corporate agenda. He suggests how these laws could be more effectively and efficiently enforced with reference to UK law, and explores specific issues including: * Chinese Company Law 2006 * the 'Harmonious Society' in China * the 2008 Financial Crisis and its impact on the Chinese economy * recent corporate scandals including the Sanlu Baby Milk scandal, the Wenchuan earthquake and CSR donations, the Beijing Olympic Games and CSR, and the Fujia chemical plant. This book will prove an enlightening read for academics and practitioners in the fields of law, business and management interested in CSR and the law in contemporary China.
Corporate Social Responsibility Reporting In China
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Author : Kwang-Yong Shin
language : en
Publisher: Springer Science & Business Media
Release Date : 2014-01-23
Corporate Social Responsibility Reporting In China written by Kwang-Yong Shin and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-23 with Business & Economics categories.
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.
Environmental Governance In China
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Author : Jesse Turiel
language : en
Publisher: BRILL
Release Date : 2020-01-20
Environmental Governance In China written by Jesse Turiel and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-20 with Science categories.
This article provides an analytical overview of major works on the topic of environmental governance in China, with a particular emphasis on studies examining policies during the reform era (post-1978).
Research Report On Corporate Social Responsibility Of China
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Author : Jiagui Chen
language : en
Publisher: Springer
Release Date : 2015-04-21
Research Report On Corporate Social Responsibility Of China written by Jiagui Chen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-21 with Business & Economics categories.
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 And Environmental Responsibility
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Author : Mengxing Lu
language : en
Publisher: BRILL
Release Date : 2018-11-22
Corporate Social And Environmental Responsibility written by Mengxing Lu and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-22 with Law categories.
Corporate social and environmental responsibility (CSR/CER) can be understood as practices which voluntarily extend beyond mere compliance with mandatory social and environmental standards. Corporate social and environmental responsibility: Another road to China’s sustainable development , by Mengxing Lu, contributes to the current debate of CSR/CER by providing a legal and economic analysis of CSR/CER and its relationship with regulation. Although the development of CSR/CER is at an early juncture in China, it is nevertheless a prominent topic for Chinese policy makers and business leaders alike. By depicting the landscape of CSR/CER in China, Corporate social and environmental responsibility: Another road to China’s sustainable development successfully demonstrates the vast potential for CSR/CER’s contribution to China’s sustainable development.