CSR in an emerging country: A content analysis of CSR reports of listed companies

Baltic Journal of Management

Volumn 6, Issue 2, 2011, Pages 263-291

  Gao, Yongqiang ^a  

^a HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY   (China)

Author keywords

China; Corporate social responsibility; Financial reporting; Private sector organizations

Indexed keywords

EID: 79955934634     PISSN: 17465265     EISSN: None     Source Type: Journal    
DOI: 10.1108/17465261111131848     Document Type: Article

References (85)

1. Abreu, R., David, F. and Crowther, D. (2005), "Corporate social responsibility in Portugal empirical evidence of corporate behavior" in Corporate Governance, Vol. 5, No. 5, pp. 3-18.
2. Adams, C.A. (2002), "Factors influencing corporate social and ethical reporting: moving on from extant theories" in Accounting, Auditing & Accountability Journal, Vol. 15, pp. 223-50.
3. Adams, C.A. and Harte, G. (1999), "Towards corporate accountability for equal opportunities performance", Certified Accountants Education Trust, London, ACCA Occasional Research Paper No. 26.
4. Adams, C.A., Hill, W.Y. and Roberts, C.B. (1995), Environmental, Employee and Ethical Reporting in Europe, Certified Accountants Educational Trust, London.
5. Azzone, G., Brophy, M., Noci, G., Welford, R. and Young, W. (1997), "A stakeholder's view of environmental reporting" in Long Range Planning, Vol. 30, No. 5, pp. 699-709.
6. Beatty, R. and Ritter, J. (1986), "Investment banking, reputation and underpricing of initial public offerings" in Journal of Financial Economics, Vol. 15, pp. 213-32.
7. Belal, A. (2001), "A study of corporate social disclosures in Bangladesh" in Managerial Auditing Journal, Vol. 16, No. 5, pp. 274-89.
8. Bowie, N. (1997), "The moral obligations of multinational corporations" in Beauchamp, T. and Bowie, N. (Eds.), Ethical Theory and Business, Prentice-Hall, Englewood Cliffs, NJ, pp. 97-106.
9. Brammer, S. and Pavelin, S. (2005), "Corporate reputation and an insurance motivation for corporate social investment" in Journal of Corporate Citizenship, Vol. 20, pp. 39-51.
10. Brubaker, R. (2008), "The difficulty of evaluating CSR reports", Crossroads, September 4, available at: http://china-crossroads.com/2008/09/04/the-difficulty-of-evaluating-csr-reports/.
11. Carroll, A.B. (1993), Business & Society: Ethics and Stakeholder Management, 2nd ed., South-Western Publishing Co., Cincinnati, OH.
12. Cerin, P. (2002), "Communication in corporate environmental reports" in Corporate Social Responsibility and Environmental Management, Vol. 9, No. 1, pp. 46-66.
13. Chaibong, H. (2000), "The cultural challenge to individualism" in Journal of Democracy, Vol. 11, No. 1, pp. 127-34.
14. Cormier, D. and Gordon, I.M. (2001), "An examination of social and environmental reporting strategies" in Accounting, Auditing & Accountability Journal, Vol. 14, pp. 587-616.
15. Crowther, D. (2003), "Corporate social reporting: genuine action or window dressing?" in Crowther, D. and Rayman-Bacchus, L.J. (Eds.), Perspectives on Corporate Social Responsibility, Ashgate, Aldershot, pp. 140-60.
16. Deegan, C. and Rankin, M. (1996), "Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority" in Accounting, Auditing & Accountability Journal, Vol. 9, No. 2, pp. 52-69.
17. Donaldson, T. (1997), "Fundamental rights and multinational duties" in Bowie, T. (Ed.), Ethical Theory and Business, Prentice-Hall, Englewood Cliffs, NJ, pp. 97-106.
18. Donaldson, T. and Dunfee, T.W. (1994), "Towards a unified conception of business ethics: integrative social contracts theory" in Academy of Management Review, Vol. 19, pp. 252-84.
19. DTI (2001), Business and Society: Developing Corporate Social Responsibility in the UK, Department of Trade & Industry, London.
20. DTI (2002), Business and Society: Corporate Social Responsibility Report, Department of Trade & Industry, London.
21. Elkington, J. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Capstone Publishing, Oxford.
22. Elkington, J. (2001), The Chrysalis Economy: How Citizen CEOs and Corporations can Fuse Values and Value Creation, Capstone Publishing, Oxford.
23. Fombrun, C.J. (1995), Reputation: Realizing Value from the Corporate Image, Harvard Business School Press Books, Boston, MA, October 1.
24. Fombrun, C.J. and Shanley, M. (1990), "Whats in a name: reputation building and corporate strategy" in Academy of Management Journal, Vol. 33, No. 2, pp. 213-32.
25. Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
26. Freeman, R.E. (1998), "A stakeholder theory of the modern corporation" in Clarkson, M.B.E. (Ed.), The Corporation and its Stakeholders: Classic and contemporary Readings, University of Toronto Press, Toronto, ON, pp. 125-38.
27. Godfrey, P. (2005), "The relationship between community investments and shareholder wealth" in Academy of Management Review, Vol. 30, No. 4, pp. 777-98.
28. Gray, R., Kouhy, R. and Lavers, S. (1995), "Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure" in Accounting, Auditing & Accountability Journal, Vol. 8, No. 2, pp. 47-77.
29. Grewal, D., Krishnan, R., Baker, J. and Borin, N. (1998), "The effect of store name, brand name and price discounts on consumers evaluations and purchase intentions" in Journal of Retailing, Vol. 74, No. 3, pp. 331-52.
30. Hedberg, C.J. and von Malmborg, F. (2003), "The global reporting initiative and corporate sustainability reporting in Swedish companies" in Corporate Social Responsibility and Environmental Management, Vol. 10, pp. 153-64.
31. Holcomb, J.L., Upchurch, R.S. and Okumus, F. (2007), "Corporate social responsibility: what are top hotel companies reporting?" in International Journal of Contemporary Hospitality Management, Vol. 19, No. 6, pp. 461-75.
32. Hooghiemstra, R. (2000), "Corporate communication and impression management: new perspectives why companies engage in corporate social reporting" in Journal of Business Ethics, Vol. 27, pp. 55-68.
33. Houston, M. (2003), "Alliance partner reputation as a signal to the market: evidence from bank loan alliances" in Corporate Reputation Review, Vol. 5, pp. 330-42.
34. Hutton, E. (2006), "Character, situationism, and early Confucian thought" in Philosophical Studies, Vol. 127, pp. 37-58.
35. Idowu, S.O. and Papasolomou, I. (2007), "Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies" in Corporate Governance, Vol. 7, No. 2, pp. 136-47.
36. Idowu, S.O. and Towler, B.A. (2004), "A comparative study of the contents of corporate social responsibility reports of UK companies" in Management of Environmental Quality: An International Journal, Vol. 15, No. 4, pp. 420-37.
37. Industrial Classification Standard (2003), National Bureau of Statistics (in Chinese).
38. Ip, P.K. (2008), "Corporate social responsibility and crony capitalism in Taiwan" in Journal of Business Ethics, Vol. 79, Nos 1/2, pp. 167-77.
39. Jamali, D. and Mirshak, R. (2007), "Corporate social responsibility (CSR): theory and practice in a developing country context" in Journal of Business Ethics, Vol. 72, No. 3, pp. 243-62.
40. Kaptein, M. and Wempe, J. (1998), "The ethics report: a means of sharing responsibility" in Business Ethics: A European Review, Vol. 7, pp. 131-9.
41. Kaptein, M. and Wempe, J. (2002), The Balanced Company: A Corporate Integrity Approach, Oxford University Press, Oxford.
42. Kassarjian, H.H. (1977), "Content analysis in consumer research" in Journal of Consumer Research, Vol. 4, pp. 8-18.
43. Knoepfel, I. (2001), "Dow Jones sustainability group index: a global benchmark for corporate sustainability" in Corporate Environmental Strategy, Vol. 8, No. 1, pp. 6-15.
44. Kolk, A. (1999), "Evaluating corporate environmental reporting" in Business Strategy and the Environment, Vol. 8, pp. 225-37.
45. Kolk, A. (2003), "Trends in sustainability reporting by the Fortune Global 250" in Business Strategy and the Environment, Vol. 12, pp. 279-91.
46. Kolk, A. (2005), "A decade of sustainability reporting: developments and significance" in International Journal of Environment and Sustainable Development, Vol. 3, pp. 51-64.
47. KPMG (2005), KPMG International Survey of Corporate Responsibility Reporting 2005, KPMG, Amsterdam.
48. KRI (2007), "Being socially responsible has a positive impact on employees as well as their local communities and the environment - research from the Kenexa Research Institute examines employees' views of corporate social responsibility", PR Newswire, New York, NY, October 4.
49. Liu, X. (1998), China's Traditional Culture, Huazhong University of Science and Technology Publisher, Wuhan, (in Chinese).
50. Ljungdahl, F. (1999), "Utveckling av Miljoredovisning I Svenska Borsbolag - Praxis, Begrepp, Orsaker", Lund University Press, Lund, PhD dissertation.
51. Lou, Y. (1994), "Confucianism, Buddhism and Taoism in Chinese culture" in Chinese Cultural Forum, Vol. 3, pp. 38-47, (in Chinese).
52. McMahon, T.R. (1986), "The contributions of religious traditions to business ethics" in Journal of Business Ethics, Vol. 4, pp. 341-9.
53. Maignan, I. (2001), "Consumers' perceptions of corporate social responsibilities: a cross-cultural comparison" in Journal of Business Ethics, Vol. 30, No. 1, pp. 57-72.
54. Malone, D. and Roberts, R.W. (1996), "Public interest reports as medium for corporate disclosure: the case of general motors" in Journal of Business Ethics, Vol. 15, pp. 759-71.
55. Margolis, A. (2001), "Social conscience", Financial Management, July.
56. Mirfazli, E. (2008), "Corporate social responsibility (CSR) information disclosure by annual reports of public companies listed at Indonesia Stock Exchange (IDX)" in International Journal of Islamic and Middle Eastern Finance and Management, Vol. 1, No. 4, pp. 275-84.
57. Myers, D. (2004), Construction Economics, Spon Press, New York, NY.
58. Neumann, W. (2003), Social Research Methods: Qualitative and Quantitative Approaches, Allyn & Bacon, Boston, MA.
59. Newton, T. and Hart, G. (1997), "Green business: technicist kitsch?" in Journal of Management Studies, Vol. 34, pp. 75-98.
60. Nielsen, A.E. and Thomsen, C. (2007), "Reporting CSR - what and how to say it?" in Corporate Communications: An International Journal, Vol. 12, No. 1, pp. 25-40.
61. Ofori, D.F. and Hinson, R.E. (2007), "Corporate social responsibility (CSR) perspectives of leading firms in Ghana" in Corporate Governance, Vol. 7, No. 2, pp. 178-93.
62. Ollman, B. (1997), Market Socialism: The Debate among Socialists, Routledge, London.
63. ORSE (2006), "Corporate social responsibility in China", October 9, available at: www.orse.org/site2/maj/phototheque/photos/doc_actu_en/china.pdf.
64. Parsa, S. and Kouhy, R. (2008), "Social reporting by companies listed on the alternative investment market" in Journal of Business Ethics, Vol. 79, pp. 345-60.
65. Paul, K., Cobas, E., Ceron, R., Frithiof, M., Maass, A., Navarro, I., Palmer, L., Serrano, L. and Deaton, L.Z. (2006), "Corporate social reporting in Mexico" in The Journal of Corporate Citizenship, Vol. 22, pp. 67-80.
66. Perrini, F. (2006), "The practitioner's perspective on non-financial reporting" in California Management Review, Vol. 48, No. 2, pp. 73-103.
67. Quazi, A.M. and O'Brien, D. (2000), "An empirical test of a cross-national model of corporate social responsibility" in Journal of Business Ethics, Vol. 29, pp. 1-18.
68. Roberts, C.B. (1991), "Environmental disclosures: a note on reporting practices in mainland Europe" in Accounting, Auditing & Accountability Journal, Vol. 4, No. 3, pp. 62-71.
69. Rozman, G. (2002), "Can confucianism survive in an age of universalism and globalization?" in Public Affairs, Vol. 75, No. 1, pp. 11-38.
70. SASAC (2008), Guiding Advice on Fulfilling Social Responsibility by Central Enterprises, State-owned Assets Supervision and Administration Commission, Beijing, available at: www.china.com.cn/finance/txt/2008-01/05/content_9482863.htm.
71. Schaltegger, S., Muller, K. and Hindrichsen, H. (1996), Corporate Environmental Accounting, Wiley, Chichester.
72. Sillanpaa, M. (1998), "The body shop values report: towards integrated stakeholder auditing" in Journal of Business Ethics, Vol. 17, No. 1, pp. 443-56.
73. Stittle, J., Blas, M.M. and Conesa, I.M. (1997), "Environmental reporting in Europe: an analysis of UK and Spanish developments" in European Business Review, Vol. 97, No. 5, pp. 215-23.
74. Thompson, P. and Zakaria, Z. (2004), "Corporate social responsibility reporting in Malaysia: progress and prospects" in Journal of Corporate Citizenship, Vol. 13, pp. 125-36.
75. Tsang, E.W.K. (1998), "A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverages and hotel industries" in Accounting, Auditing & Accountability Journal, Vol. 2, pp. 624-48.
76. Turban, D.B. and Cable, D.M. (2003), "Firm reputation and applicant pool characteristics" in Journal of Organizational Behavior, Vol. 24, pp. 733-51.
77. van Tulder, R. and van der Zwart, A. (2005), International Business-Society Management: Bargaining over Accountability, Responsiveness and Reputation, Routledge, London.
78. Vuontisjarv, T. (2006), "Corporate social reporting in the European context and human resource disclosures: an analysis of Finnish companies" in Journal of Business Ethics, Vol. 69, pp. 331-54.
79. Wallage, P. (2000), "Assurance on sustainability reporting: an auditor's view" in Auditing, Vol. 19, pp. 53-65.
80. Warner, M. and Zhu, Y. (2002), "Human resource management 'with Chinese characteristics': a comparative study of the People's Republic of China and Taiwan" in Asia Pacific Business Review, Vol. 9, No. 2, pp. 21-43.
81. Yan, A. and Gray, B. (1994), "Bargaining power, management control, and performance in United States-China joint ventures: a comparative case study" in Academy of Management Journal, Vol. 37, pp. 1478-517.
82. Yang, C. (2008), "Corporate social responsibility and China's overseas extractive industry operations: achieving sustainable natural resource extraction", FESS Issue Brief, August, available at: www.fess-global.org/issuebriefs/CSR_China.pdf.
83. Yin, G., Wu, F. and Cui, Z. (2007), "2006 top ten CSR events in China", available at: www.csr-china.org/Html/en/066213502369880071310934234436866_6.html.
84. Zadek, S. (2001), The Civil Corporation: The New Economy of Corporate Citizenship, Earthscan, London.
85. Zadek, S. (2002), "Mind the gap", paper presented at the Workshop at the World Business Council for Sustainable Development Conference, Stockholm, April 9.