Sustainability Disclosure Practices: A Study of Selected Chinese Companies

Aparna Bhatia and Siya Tuli

Management and Labour Studies, 2015, vol. 40, issue 3-4, 268-283

Abstract: The present study seeks to assess the extent and level of sustainability reporting among Chinese companies. For this purpose, an Index developed under global reporting initiative (GRI) guidelines is used. A total of 19 companies from Shanghai Stock Exchange (SSE) 50 (China) producing sustainability reports within the time period 2006–2007 to 2010–2011 comprise the sample set. Content analysis is applied as a data collection tool. Descriptives are used to examine the concrete content of these sustainability reports at three levels: company-wise, industry-wise and category-wise. The company-wise disclosure analysis reveals that Baosteel has the highest disclosure score of 66.46 per cent followed by China Shenhua Energy (65.82 per cent) and then by Air China with 63.29 per cent score. Industry-wise analysis shows Automobiles & Transport industry has the highest disclosure score of 50 per cent. However, the Finance sector has the least disclosure score of just 22.26 per cent. Category-wise analysis shows that economic parameters are reported the most. Further, one-way analysis of variance (ANOVA) is applied for category-wise analysis and significant difference is found. Kruskal–Wallis test is applied for industry-wise analysis but no significant difference is found. This study attempts to provide an insight to corporate managers in China so that they can make rational policies for sustenance. However, since this article is confined to China only, future research involving other countries is recommended.

Keywords: Sustainability reporting; global reporting initiative (GRI); SSE 50; content analysis (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sae:manlab:v:40:y:2015:i:3-4:p:268-283

DOI: 10.1177/0258042X15624994

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