Corporate Social Disclosure: Critical Perspectives in China by C. Noronha

By C. Noronha

Company Social Disclosure specializes in China and Japan as international locations for severe observations of the newest CSD concerns. This quantity comprises 12 chapters written by means of students from those nations, addressing the newest remark of CSD commonly as we as in several industries according to their newest study findings.

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Additional resources for Corporate Social Disclosure: Critical Perspectives in China and Japan (Palgrave Macmillan Asian Business Series)

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Midea Group Company Limited delisted the stock code 000527 and relisted the new code 000333 on 18 September 2013. investigate the corporate culture and image and further CSR-related activities of the sampled companies, the current study has made reference to the corporate websites of these enterprises. Furthermore, besides the annual reports, stand-alone CSR reports were downloaded either from the CSRC official website or from the company websites of those enterprises which have issued this type of report.

Indeed, in 2007, only 12% of the sampled enterprises claimed to have adopted the local stock exchange instructions in preparing their reports, but in 2008, 56% claimed to have done so. Moreover, there has been an increasing trend to prepare stand-alone reports with regard to national regulations and international guidelines or standards. In addition, there has been a an up-down, but stable, trend for enterprises that do not follow any specific guidelines or standards in preparing their reports; from 20% of the sampled enterprises in 2007 to 32% in 2008 and down to 20% in 2011.

Furthermore, it was found that most listed enterprises did not explicitly spell out their motivation to carry out CSR activities. Most of the enterprises mentioned that they would follow government regulations and promotion to engage in CSR issues. Thus, it can be inferred that the key driver that encourages Chinese businesses to address CSR issues is political pressure from regulatory bodies. However, it appears that the current status of CSR engagement by Chinese enterprises is still far from what central government has been promoting in terms of the concept of “Harmonious CSR”; indeed, it appears to be largely based on responses to political pressures, and lacks sustainability.

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