Trends in corporate social responsibility reporting. The case of chinese listed companies

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10249233" target="_blank" >RIV/61989100:27510/21:10249233 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/13/15/8640" target="_blank" >https://www.mdpi.com/2071-1050/13/15/8640</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su13158640" target="_blank" >10.3390/su13158640</a>

Result language

angličtina

Original language name

Trends in corporate social responsibility reporting. The case of chinese listed companies

Original language description

Compared with Western developed countries, corporate social responsibility (CSR) implementation in China started relatively late, but so far, its development has been going on for more than ten years. Therefore, the development process of CSR reporting as a vital tool to reflect the CSR related information of Chinese listed companies is worth studying. It has been asserted in a large amount of literature that the government of a country has an important influence on the development of CSR reporting. Thus, in this paper, we aim to study the trends in CSR reporting practices of Chinese listed companies through statistical analysis methods and then consider the role of the government in it. The results show that the number of CSR reports issued by Chinese listed companies has increased year by year; notably, the number of voluntary CSR disclosure and environmental information disclosure has increased significantly. However, the overall disclosure rate of CSR reports is low and shows no upward trend, the published CSR reports lack third-party certification, and the information disclosure level of most CSR reports is concentrated at a relatively low level. The findings provide some useful references for the future development of Chinese CSR related laws, regulations, and guidelines. (C) 2021 by the authors. Licensee MDPI, Basel, Switzerland.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

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Volume of the periodical

13

Issue of the periodical within the volume

15

Country of publishing house

CH - SWITZERLAND

Number of pages

16

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85112320253