A note on corporate social disclosure in Hong Kong

Murray Lynn

The British Accounting Review, 1992, vol. 24, issue 2, 105-110

Abstract: Corporate Social Disclosure (CSD) goes beyond the numbers. CSD assumes that the corporation is not merely a maximizer of shareholder wealth but an active member of society. A ‘good corporate citizen’ embodies social goals in its strategic plan and makes public disclosure about progress in fulfilling these goals. European and American companies provide CSD regularly in their annual reports.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:24:y:1992:i:2:p:105-110

DOI: 10.1016/S0890-8389(05)80001-0

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