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Social and Environmental Disclosure by Chinese Firms (Hardcover, New)
Loot Price: R1,217
Discovery Miles 12 170
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Social and Environmental Disclosure by Chinese Firms (Hardcover, New)
Expected to ship within 12 - 17 working days
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Given the increased social and environmental problems in China,
this book looks into the social and 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 the 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 reputations and that the CEO/chairman
duality negatively influenced firms' 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.
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