Towards a theory of social responsibility reporting: Empirical analysis of 613 CSR reports by listed corporations in China

Chinese Management Studies

Volumn 7, Issue 4, 2013, Pages 519-534

  Li, Yuanhui ^a   Zhang, Jie ^a   Foo, Check Teck ^b  

^a BEIJING JIAOTONG UNIVERSITY   (China)

^b Sun Tzu Art of War Institute   (Singapore)

Author keywords

Corporate characteristics; Corporate social responsibility report; Mandatory disclosure

Indexed keywords

EID: 84887388928     PISSN: 1750614X     EISSN: None     Source Type: Journal    
DOI: 10.1108/CMS-09-2013-0167     Document Type: Article

References (21)

1. Bowman, E.H. (1978), "Strategy, annual reports and alchemy" in California Management Review, Vol. 20, No. 3, pp. 64-71.
2. Cui, X.M. (2009), "On the influencing factors for enterprise releasing social responsibility report - evidence from enterprise social responsibility reports by listed firms in 2008" in Journal of Nanjing Agricultural University (Social Science Edition), Vol. 9, No. 4, pp. 40-46.
3. Dam, L., Scholtens, B. (2012), "Ownership concentration and CSR policy of European multinational enterprises" in Journal of Business Ethics, Vol. 110, No. 4, pp. 1-10.
4. Dierkes, M., Preston, L.E. (1977), "Corporate social accounting reporting for the physical environment: a critical review and implementation proposal" in Accounting, Organizations and Society, Vol. 2, No. 1, pp. 3-22.
5. Eng, L.L., Mak, Y.T. (2003), "Corporate governance and voluntary disclosure" in Journal of Accounting & Public Policy, Vol. 22, No. 4, pp. 325-345.
6. Forker, J.J. (1992), "Corporate governance and disclosure quality" in Accounting & Business Research, Vol. 22, No. 86, pp. 111-124.
7. Galema, R., Plantinga, A., Scholtens, B. (2008), "The stocks at stake: return and risk in socially responsible investment" in Journal of Banking & Finance, Vol. 32, No. 12, pp. 2646-2654.
8. Leftwich, R.W., Watts, R.L., Zimmerman, J.L. (1981), "Voluntary corporate disclosure: the case of interim reporting" in Journal of Accounting Research, Vol. 19, pp. 50-77.
9. Meek, G.K., Roberts, C.B., Gray, S.J. (1995), "Factors influencing voluntary report disclosures by US, UK and Continental European multinational corporations" in Journal of International Business Studies, Vol. 26, No. 3, pp. 555-572.
10. Moskowitz, M. (1972), "Choosing socially responsible stocks" in Business and Society Review, Vol. 1, No. 1, pp. 71-75.
11. Patten, D. (1991), "Exposure, legitimacy, and social disclosure" in Journal of Accounting & Public Policy, Vol. 10, No. 4, pp. 297-308.
12. Shen, H.T. (2007), "Corporate characteristics and social corporate responsibility information disclosure - evidence from listed companies in China" in Accounting Research, No. 3, pp. 9-16.
13. Shi, P. (2010), "Corporate social responsibility report and corporate value" in Jianghai Academic Journal, No. 6, pp. 99-103.
14. Smith, J.V.D.L., Adhikari, A., Tondkar, R.H. (2005), "Exploring differences in social disclosures internationally: a stakeholder perspective" in Journal of Accounting & Public Policy, Vol. 24, No. 2, pp. 123-151.
15. Song, L., Wang, J.L. (2010), "The market reaction on corporate philanthropy of Chinese companies - an empirical study based on Wenchuan earthquake" in Modern Economic Science, Vol. 32, No. 6, pp. 82-88.
16. Watts, R.L., Zimmerman, J.L. (1990), "Positive accounting theory: a ten year perspective" in The Accounting Review, Vol. 65, No. 1, pp. 131-156.
17. Wilmshurst, T.D., Frost, G.R. (2000), "Corporate environmental reporting: a test of legitimacy theory" in Accounting, Auditing & Accountability Journal, Vol. 13, No. 1, pp. 10-26.
18. Wu, N.Q., He, K.C., Zeng, C.H. (2007), "The expropriation of large share-holders and state-owned corporate governance" in Contemporary Economy & Management, Vol. 29, No. 4, pp. 98-103.
19. Yu, M.G., Xia, X.P. (2004), "Controlling shareholder, agency problem and related party transaction: evidence from China's listed companies" in Nankai Business Review, Vol. 7, No. 6, pp. 33-38.
20. Zhu, S. (2011), "Corporate social responsibility, market evaluation and earnings information content" in Accounting Research, No. 11, pp. 27-34.
21. Fan, G. (2011), China Marketization Index, Economic Science Press, Beijing.