Social and Environmental Disclosure by Chinese Firms

ISBN-13: 9781138055377 / Angielski / Miękka / 2017 / 240 str.

Yingjun Lu;Indra Abeysekera

Opis

This book focuses on the social and environmental disclosure practices of socially responsible Chinese firms by constructing a stakeholder-driven, three-dimensional, disclosure index. It is useful for those who want to learn about corporate social responsibilities in the context of Chinese firms.

Recenzje

‘Social and Environmental Disclosure by Chinese Firms is an essential resource for researchers interested not only in the global spread of disclosure practices, but also the increasing focus on social and environmental responsibility by Chinese firms. A highlight of the book is the authors mixed method approach to unpacking how and why stakeholders and firms' interest in appearing legitimate influence disclosure patterns in China. The book is methodologically rigorous and the authors have provided detailed appendices on the different rating methodologies, guidelines and measurement used in the study that will be valuable to many future researchers on the topic.’ — Christopher Marquis, Associate Professor, Harvard Business School, U.S.A.

Spis treści

1. Introduction 2. Literature review 3. Theoretical framework 4. Research methodology and methods 5. Empirical results – the current social and environmental disclosure practices of socially responsible Chinese listed firms 6. Empirical results – stakeholders’ power, corporate characteristics, and social and environmental disclosure 7. Empirical results – CSR report, corporate governance and corporate reputation 8. Conclusions