Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China

Yingjun Lu, Indra Abeysekera, Corinne Cortese

Research output: Contribution to journalArticle

313 Downloads (Pure)

Abstract

Purpose: This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

Design/methodology/approach: Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics and corporate social reputation.

Findings: The results indicate that CSR reporting quality positively influences corporate social reputation but chief executive officer/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

Research limitations/implications: The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

Originality/value: This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.
Original languageEnglish
Pages (from-to)95-118
Number of pages24
JournalPacific Accounting Review
Volume27
Issue number1
DOIs
Publication statusPublished - 2 Feb 2015
Externally publishedYes

Fingerprint Dive into the research topics of 'Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China'. Together they form a unique fingerprint.

  • Cite this