Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate Social Disclosure written by C. Noronha and published by Springer. This book was released on 2014-12-17 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book What Do Stakeholders Care About Investigating Corporate Social and Environmental Disclosure in China written by Yingjun Lu and published by . This book was released on 2017 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate Social Responsibility Reporting in China written by Jieqi Guan and published by Routledge. This book was released on 2017-10-25 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Stakeholders Power Corporate Characteristics and Social and Environmental Disclosure written by Yingjun Lu and published by . This book was released on 2014 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Environmental Governance in China written by Jesse Turiel and published by BRILL. This book was released on 2020-01-20 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).

Download or read book Corporate Social Responsibility in Contemporary China written by Jingchen Zhao and published by Edward Elgar Publishing. This book was released on 2014-01-01 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate Social Responsibility Reporting in China written by Kwang-Yong Shin and published by Springer Science & Business Media. This book was released on 2014-01-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Research Report on Corporate Social Responsibility of China written by Jiagui Chen and published by Springer. This book was released on 2015-04-21 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Environmental Performance Rating and Disclosure China s Green watch Program written by Hua Wang and published by World Bank Publications. This book was released on 2002 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes a new incentive-based pollution control program in China in which the environmental performance of firms is rated and reported to the public. Firms are rated from best to worst using five colors-green, blue, yellow, red, and black-and the ratings are disseminated to the public through the media. The impact has been substantial, suggesting that public disclosure provides a significant incentive for firms to improve their environmental performance. The paper focuses on the experience of the first two disclosure programs, in Zhenjiang, Jiangsu Province and Hohhot, Inner Mongolia. Successful implementation of these programs at two very different levels of economic and institutional development suggests that public disclosure should be feasible in most of China. The Zhenjiang and Hohhot experiences have also shown that performance disclosure can significantly reduce pollution, even in settings where environmental nongovernmental organizations are not very active and there is no formal channel for public participation in environmental regulation.

Download or read book Corporate Social and Environmental Responsibility written by Mengxing Lu and published by BRILL. This book was released on 2018-11-22 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly Traded Chinese Firms written by Jeffrey Gramlich and published by . This book was released on 2017 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines whether mandatory corporate social responsibility (CSR) reporting affects corporate environmental degradation (or pollution) levels in China. Starting in 2008, Chinese stock exchange listing requirements mandated that certain firms issue CSR reports. These mandated firms are fairly well diversified across industries and, other than pollution, appear to have generally changed in similar ways to control firms across the sample period. The results of a difference-in differences regression show that mandated firms reduced their environmental impact, on average, relative to firms not required to issue CSR reports, whether including or excluding a variety of controls for other possible causal factors for differential pollution. Firms subject to mandatory disclosure decreased both direct and indirect (i.e., supply chain) environmental impacts, although 86 percent of the pollution reduction results from direct responses. Mandated manufacturing, utilities and natural resources, and real estate firms reduced relative emissions more than mandated services firms. The results are robust to alternative selection procedures, alternative control samples, and a process of bootstrapping standard errors.

Download or read book Corporate Social and Environmental Disclosure in Emerging Securities Markets China as a Case Study written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Effects on Social and Environmental Disclosure written by Veronica Norman and published by . This book was released on 2015 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Corporate Social Responsibility in China Analysis of Key Drivers for the Implementation of CSR and Assessment of the Impacts on Company Performance written by Li-en Lin and published by . This book was released on 2021-03-28 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0 (German system 1,0 best), Munich Business School University of Applied Sciences, language: English, abstract: In the course of China's rise to a significant player in the global economy, concerns are voiced regarding individual Chinese companies' irresponsible behaviors among the international communities, resulting in the Chinese government's introduction of strict regulations on social responsibility for companies operating in China. However, due to the decisive government interventions, further potential underlying reasons for Chinese companies' corporate social responsibility (CSR) involvement remain uncertain. The goal of this thesis is to provide insights about CSR and its key drivers and the potential effects of CSR on Chinese companies' performances as well as to offer recommendations for managers of companies in China. The thesis first addressed CSR development in the US and in China by using relevant literature. The results of the literature review showed that legal requirements, government influence, and financial profitability were key drivers for both US and Chinese companies, and CSR had a positive impact on firm performance in both countries. Subsequently, eight semi-structured key informant interviews were conducted. The selected informants were all upper-level managers in their respective companies who were aware of China's CSR strategy and were performing related practices in their firms. The interview results indicated that while legal requirements and government involvement were still the driving forces behind companies' CSR implementation in China, financial profitability is an additional predominant factor for companies' decision-makers. Furthermore, both theoretical and empirical insights displayed a positive relationship between CSR and corporate social and economic performance, indicating that CSR practices benefit both compa