What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China

Yingjun Lu, Indra Abeysekera

Research output: Contribution to journalArticle

129 Downloads (Pure)

Abstract

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.

Original languageEnglish
Pages (from-to)169-184
Number of pages16
JournalJournal of Business Ethics
Volume144
Issue number1
DOIs
Publication statusPublished - Aug 2017
Externally publishedYes

Fingerprint Dive into the research topics of 'What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China'. Together they form a unique fingerprint.

  • Cite this