Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China

doi:10.1002/csr.274

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/73657

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题名:	Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China
作者:	Kuo, Lopin;Yeh, Chin-chen;Yu, Hui-cheng
贡献者:	淡江大學會計學系
关键词:	corporate social responsibility;environmental disclosure;content analysis;circular economy;energy saving and carbon reduction
日期:	2011-07-01
上传时间:	2011-12-27 17:43:28 (UTC+8)
出版者:	John Wiley & Sons Ltd.
摘要:	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.
關聯:	Corporate Social Responsibility and Environmental Management, 19(5), pp.273–287
DOI:	10.1002/csr.274
显示于类别:	[會計學系暨研究所] 期刊論文

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