Assessing corporate social and financial performance in China

Denise Luethge and Helen Guohong Han

Social Responsibility Journal, 2012, vol. 8, issue 3, 389-403

Abstract: Purpose - This study aims to examine corporate social responsibility disclosure (CSD) in China. Design/methodology/approach - The paper examines the extent to which firm size and financial performance impacts social disclosure by examining published financial information and social disclosure information in annual reports. Findings - Results indicate a positive relationship between firm size and disclosure but no relationship between firm profitability and disclosure. Research limitations/implications - Only 2008 annual reports with a relatively small sample size are used. Longitudinal studies in the future may be warranted. Practical implications - CSD has become widespread in the west but is only now taking hold in the east. As many global firms expand operations in China, this paper will add to research in the area addressing CSD in that country. Originality/value - Most studies have examined CSD in the west. This study makes a contribution to the corporate social responsibility literature by investigating an emerging market in China.

Keywords: Corporate social disclosure; Firm size; Financial performance; China; Disclosure (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:8:y:2012:i:3:p:389-403

DOI: 10.1108/17471111211247965

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