Determinants of corporate social and environmental disclosure of socially responsible Chinese listed firms

Yingjun Lu, Indra Abeysekera, Corinne Cortese

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

This paper investigates the determinants of social and environmental disclosure practices of the 100 socially responsible Chinese listed firms identified by the Social Responsibility ranking list. This study developed a quality-adjusted social and environmental disclosure index based on the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines to assess the level of social and environmental disclosures in the 2008 annual reports and corporate social responsibility reports. Findings reveal that corporate social and environmental disclosure have significant, positive associations with size, profitability and industry classification. Chinese government's recommendations to guide disclosure of listed firms with government ownership had no significant effect on disclosure. The roles of various stakeholders in influencing corporate social and environmental disclosure are found to be generally weak, except that shareholders have influenced disclosure relating to economic performance and creditors have influenced disclosure relating to environmental performance.

Original languageEnglish
Pages1
Number of pages1
Publication statusPublished - 2010
Externally publishedYes
EventAustralasian Centre on Social and Environmental Accounting Research Conference -
Duration: 1 Jan 2011 → …

Conference

ConferenceAustralasian Centre on Social and Environmental Accounting Research Conference
Abbreviated titleA-CSEAR
Period1/01/11 → …

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Lu, Y., Abeysekera, I., & Cortese, C. (2010). Determinants of corporate social and environmental disclosure of socially responsible Chinese listed firms. 1. Paper presented at Australasian Centre on Social and Environmental Accounting Research Conference, .