Disclosure by Chinese Firms

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Winfred Arnold
7 years ago
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1 Social and Environmental Disclosure by Chinese Firms Yingjun Lu and Indra Abeysekera Routledge Taylor & Francis Group LONDON AND NEW YORK

2 Contents List offigures List of tables A cknowledgements 1 Introduction 1.1 Introduction Motivations for considering China Three research issues An overview of research methods usedfor this study Research contributions Overview of remaining chapters 7 2 Literature review 2.1 Introduction Definitions of social and environmental accounting An overview of the development of social and environmental accounting literature Social and environmental disclosure studies in developed countries Social and environmental disclosure studies in developing countries Social and environmental disclosure studies in China Corporate governance - a related literature to social and environmental disclosure and corporate reputation Gaps in the literature Conclusions 37

3 vi Contents 3 Theoretical framework Introduction A brief overview of theorising in social and environmental disclosure studies Legitimacy theory Impression management theory Stakeholder theory A Joint consideration of legitimacy theory and stakeholder theory to investigate corporate social and environmental disclosure A Joint consideration of Impression management theory, stakeholder theory and legitimacy theory to study corporate reputation The application of the theoretical framework in the Chinese context Research hypotheses Conclusions 73 4 Research methodology and methods Introduction Research methodology Research methods A summary of methods employed in the social and environmental accounting literature An overview of research designfor this study Research methods usedfor the first stage of research Research methods usedfor the second stage of research Research methods usedfor the third stage of research Conclusions Empirical results - the current social and environmental disclosure practices of socially responsible Chinese listed firms Introduction Social and environmental disclosure: communicating legitimacy and stakeholder engagement Results and analyses of the questionnaire survey Results of stakeholder panel consultation A general comparison of disclosure between different reporting media at SEDI level A gener al comparison of disclosure between different reporting media on GRI categories 114

4 5.7 Disclosure on GR1 indicators by media Conclusions 126 Empirical results - stakeholders' power, corporate characteristics, and social and environmental disclosure 6.1 Introduction Descriptive analysis for the variables Analysis - disclosure at the SEDI level Further analysis - disclosure at the GRI categories level Additional analysis Conclusions 140 Empirical results - CSR report, corporate governance and corporate reputation 7.1 Introduction Descriptive analysis for the variables Correlation matrix and bivariate analysis Regression and multivariate analysis Additional analysis Conclusions 149 Conclusions 8.1 Introduction Research overview Findings Practical implications Research limitations Future research 153 Appendix 1: 2008 and 2009 Chinese listed firms' social responsibility ranking list Appendix 2: Standard disclosure items of the GRI (G3) sustainability reporting guidelines Appendix 3: Social and environmental disclosure measurement in the literature Appendix 4: Questionnaire Appendix 5: Rating criteria of the Chinese listed firms' social responsibility ranking list

5 viii Contents Appendix 6: Nonparametric tests for context disclosure types 201 Appendix 7: Nonparametric tests for Performance disclosure types 204 Appendix 8: Importance of SEDI items 215 References 218 Index 237

CSR REPORT 2016 Corporate Social Responsibility Report

CSR REPORT 2016 Corporate Social Responsibility Report 01 02 03 07 13 14 15 17 Business 19 20 21 22 Support and Contribution 23 Management System 27 31 with Employee 02 Business 03 1 2 04 18 1 3 4 2 6