Social and Environmental Disclosure by Chinese Firms

Social and Environmental Disclosure by Chinese Firms PDF Author: Yingjun Lu
Publisher: Routledge
ISBN: 1317753534
Category : Business & Economics
Languages : en
Pages : 253

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Book Description
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.

Social and Environmental Disclosure by Chinese Firms

Social and Environmental Disclosure by Chinese Firms PDF Author: Yingjun Lu
Publisher: Routledge
ISBN: 1317753534
Category : Business & Economics
Languages : en
Pages : 253

Get Book

Book Description
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.

Corporate Social Disclosure

Corporate Social Disclosure PDF Author: C. Noronha
Publisher: Springer
ISBN: 1137414693
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
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.

Corporate Social Responsibility Reporting in China

Corporate Social Responsibility Reporting in China PDF Author: Jieqi Guan
Publisher: Routledge
ISBN: 1351847627
Category : Business & Economics
Languages : en
Pages : 146

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Book Description
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.

Corporate Social Responsibility in Contemporary China

Corporate Social Responsibility in Contemporary China PDF Author: Jingchen Zhao
Publisher: Edward Elgar Publishing
ISBN: 1781005583
Category : Business & Economics
Languages : en
Pages : 323

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Book Description
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.

Environmental Governance in China

Environmental Governance in China PDF Author: Jesse Turiel
Publisher: BRILL
ISBN: 9004359923
Category : Science
Languages : en
Pages : 75

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Book Description
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).

Research Report on Corporate Social Responsibility of China

Research Report on Corporate Social Responsibility of China PDF Author: Jiagui Chen
Publisher: Springer
ISBN: 3662453630
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
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.

Corporate Social Responsibility Reporting in China

Corporate Social Responsibility Reporting in China PDF Author: Kwang-Yong Shin
Publisher: Springer Science & Business Media
ISBN: 3642541526
Category : Business & Economics
Languages : en
Pages : 245

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Book Description
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.

Corporate Social Responsibility in China

Corporate Social Responsibility in China PDF Author: BenoŒt Vermander
Publisher: World Scientific
ISBN: 9814520780
Category : Business & Economics
Languages : en
Pages : 354

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Book Description
Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an increasingly debated topic in China. This book aims at helping companies operating in China to better assess and exercise their corporate social responsibility (CSR) in specific contexts. The purpose of this book is to show that CSR has a strong economic pay back in the long run, that it is a key success factor in nurturing corporate excellence, and that a sense of urgency and accrued inventiveness are required from companies operating in China. Cross-disciplinary in scope, the book aims at helping students and analysts in political science, governance, international relations and Chinese studies to understand and appreciate the unique role that firms play in shaping a new China. It focuses on the relationship between the state, civil society and corporations in the Chinese context. It researches the conditions under which this relationship might result in redefining China''s developmental model. This practical, business-oriented book takes into account China''s classical and contemporary thought on CSR. It is the result of a long research and collaborative process with several institutions and industry leaders .

Corporate Social and Environmental Responsibility

Corporate Social and Environmental Responsibility PDF Author: Mengxing Lu
Publisher: BRILL
ISBN: 9004368132
Category : Law
Languages : en
Pages : 340

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Book Description
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.

Environmental Performance Rating and Disclosure

Environmental Performance Rating and Disclosure PDF Author: Hua Wang
Publisher:
ISBN:
Category :
Languages : en
Pages : 28

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Book Description
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.This paper - a product of Infrastructure and Environment, Development Research Group - is part of a larger effort in the group to develop more cost-effective approaches to the regulation of externalities.