File Download
  Links for fulltext
     (May Require Subscription)
Supplementary

postgraduate thesis: Analysis of corporate social responsibility reporting in China

TitleAnalysis of corporate social responsibility reporting in China
Authors
Issue Date2014
PublisherThe University of Hong Kong (Pokfulam, Hong Kong)
Citation
Tong, K. [唐灌球]. (2014). Analysis of corporate social responsibility reporting in China. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5334309
AbstractCSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publish CSR reports. The CSR reports published by the Chinese companies listed in Hong Kong were examined in this study to assess their quality. When compared to the selected CSR reports by Hong Kong leading companies/organization, the reports published by Chinese companies were of relatively low quality in general with a few outstanding examples. The weakest areas included the way to determine report content and report assurance. This often led to information bias that the companies omit negative and sensitive CSR issues. It is recommended to fully adopt international reporting guidelines such as Global Reporting Initiative (GRI) sustainability reporting guidelines, and thus the report content will be more relevant and comparable. Another major part of this study was a questionnaire survey targeting CSR specialists in Hong Kong to identify their views on CSR reporting in China. The result echoed with the findings from the report benchmarking that the specialists reckoned that the CSR reports produced by Chinese companies have room for improvement. Introducing mandatory CSR disclosure requirement was widely supported. Nevertheless, clear guidance and sufficient support in capacity building for the companies are recommended before launching mandatory CSR disclosure requirements to ensure report quality so that the reports will consist of meaningful and significant CSR information to their stakeholders.
DegreeMaster of Science in Environmental Management
SubjectSocial responsibility of business - China
Dept/ProgramEnvironmental Management
Persistent Identifierhttp://hdl.handle.net/10722/207617

 

DC FieldValueLanguage
dc.contributor.authorTong, Kun-kau-
dc.contributor.author唐灌球-
dc.date.accessioned2015-01-12T23:18:51Z-
dc.date.available2015-01-12T23:18:51Z-
dc.date.issued2014-
dc.identifier.citationTong, K. [唐灌球]. (2014). Analysis of corporate social responsibility reporting in China. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5334309-
dc.identifier.urihttp://hdl.handle.net/10722/207617-
dc.description.abstractCSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publish CSR reports. The CSR reports published by the Chinese companies listed in Hong Kong were examined in this study to assess their quality. When compared to the selected CSR reports by Hong Kong leading companies/organization, the reports published by Chinese companies were of relatively low quality in general with a few outstanding examples. The weakest areas included the way to determine report content and report assurance. This often led to information bias that the companies omit negative and sensitive CSR issues. It is recommended to fully adopt international reporting guidelines such as Global Reporting Initiative (GRI) sustainability reporting guidelines, and thus the report content will be more relevant and comparable. Another major part of this study was a questionnaire survey targeting CSR specialists in Hong Kong to identify their views on CSR reporting in China. The result echoed with the findings from the report benchmarking that the specialists reckoned that the CSR reports produced by Chinese companies have room for improvement. Introducing mandatory CSR disclosure requirement was widely supported. Nevertheless, clear guidance and sufficient support in capacity building for the companies are recommended before launching mandatory CSR disclosure requirements to ensure report quality so that the reports will consist of meaningful and significant CSR information to their stakeholders.-
dc.languageeng-
dc.publisherThe University of Hong Kong (Pokfulam, Hong Kong)-
dc.relation.ispartofHKU Theses Online (HKUTO)-
dc.rightsThe author retains all proprietary rights, (such as patent rights) and the right to use in future works.-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.subject.lcshSocial responsibility of business - China-
dc.titleAnalysis of corporate social responsibility reporting in China-
dc.typePG_Thesis-
dc.identifier.hkulb5334309-
dc.description.thesisnameMaster of Science in Environmental Management-
dc.description.thesislevelMaster-
dc.description.thesisdisciplineEnvironmental Management-
dc.description.naturepublished_or_final_version-
dc.identifier.doi10.5353/th_b5334309-

Export via OAI-PMH Interface in XML Formats


OR


Export to Other Non-XML Formats