The study investigates social and environmental disclosure practices of socially responsible Chinese listed firms from stakeholders' perspectives. A stakeholder-driven, three-dimensional, social and environmental disclosure index that integrates the quality and two aspects of the quality of disclosure perceived by stakeholders is constructed to assess firms' social and environmental disclosures in their annual reports and Corporate Social Responsibility (CSR) reports. The results of the study indicate that different disclosure types and different disclosure items are perceived as unequally important o stakeholders. CSR report provides more stakeholder-relevant social and environmental disclosure than annual reports;.
|Publication status||Published - 2013|
|Event||Accounting and Finance Association of Australia and New Zealand Conference - Gold Coast, Australia|
Duration: 3 Jul 2016 → 5 Jul 2016
|Conference||Accounting and Finance Association of Australia and New Zealand Conference|
|Period||3/07/16 → 5/07/16|
Abeysekera, I. (2013). Stakeholders perceptions on environmental and social disclosure in China. Paper presented at Accounting and Finance Association of Australia and New Zealand Conference, Gold Coast, Australia.