RT Article
T1 What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China
JF Journal of business ethics
VO 144
IS 1
SP 169
OP 184
A1 Lu, Yingjun
A2 Abeysekera, Indra
LA English
YR 2017
UL https://ixtheo.de/Record/1785661736
AB This study investigates the social and environmental disclosure practices of socially responsible Chinese listed firms as displayed in their annual reports and corporate social responsibility (CSR) reports from the perspective of stakeholders. A stakeholder-driven, three-dimensional social and environmental disclosure index that integrates the quantity and two aspects of the quality of disclosure perceived by stakeholders is constructed to assess the social and environmental disclosures in firm annual reports and CSR reports. The study results indicate that stakeholders perceive different disclosure types and disclosure items as important to differing degrees. CSR reports provide more stakeholder-relevant social and environmental disclosure than annual reports.
K1 Stakeholder
K1 Social and environmental disclosure index
K1 Social and environmental disclosure
K1 Corporate Social Responsibility
K1 China
DO 10.1007/s10551-015-2844-5