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Social and Environmental Disclosure by Chinese Firms (Hardcover, New) Loot Price: R1,217
Discovery Miles 12 170
Social and Environmental Disclosure by Chinese Firms (Hardcover, New): Yingjun Lu, Indra Abeysekera

Social and Environmental Disclosure by Chinese Firms (Hardcover, New)

Yingjun Lu, Indra Abeysekera

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Loot Price R1,217 Discovery Miles 12 170 | Repayment Terms: R114 pm x 12*

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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.

General

Imprint: Routledge
Country of origin: United Kingdom
Release date: March 2014
First published: 2014
Authors: Yingjun Lu • Indra Abeysekera
Dimensions: 234 x 156 x 21mm (L x W x T)
Format: Hardcover
Pages: 240
Edition: New
ISBN-13: 978-0-415-74056-2
Categories: Books > Professional & Technical > Environmental engineering & technology > General
Books > Business & Economics > Business & management > Management of specific areas > General
Books > Business & Economics > Business & management > Sales & marketing > Sales & marketing management
Books > Earth & environment > The environment > Environmental economics > General
LSN: 0-415-74056-8
Barcode: 9780415740562

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