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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/73657


    Title: Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China
    Authors: Kuo, Lopin;Yeh, Chin-chen;Yu, Hui-cheng
    Contributors: 淡江大學會計學系
    Keywords: corporate social responsibility;environmental disclosure;content analysis;circular economy;energy saving and carbon reduction
    Date: 2011-07-01
    Issue Date: 2011-12-27 17:43:28 (UTC+8)
    Publisher: John Wiley & Sons Ltd.
    Abstract: This paper first evaluates the quality of corporate social responsibility (CSR) information disclosed in each report using content analysis. Results suggest that 41% of the sample firms fail to provide any information of the 42 CSR activities that allow outside stakeholders to understand their CSR actions; 42% offer text descriptions of their general CSR activities, but only 17% provide statistics about their achievements or other quantitative figures. Further, this paper also compares firms' environmental disclosure from the aspect of environmentally sensitive or ownership patterns. Results indicate that environmentally sensitive industries (ESIs) and state-owned enterprises (SOEs) are significantly more committed to environmental information disclosure, particularly in ‘paying attention to energy saving/carbon reduction and development of circular economy’ and ‘promotion of research, new techniques, and methods of energy saving/carbon reduction’, both of which are under the energy saving/carbon reduction dimension. This paper attempts to provide some evidence related to Chinese firms coping with global warming.
    Relation: Corporate Social Responsibility and Environmental Management, 19(5), pp.273–287
    DOI: 10.1002/csr.274
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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