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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Sustainability

ISSN

2071-1050

e-ISSN

—

Svazek periodika

13

Číslo periodika v rámci svazku

15

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

16

Strana od-do

—

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85112320253