Perceived Importance of Corporate Sustainability Disclosure: Evidence from China

Terri Trireksani (), Hadrian Geri Djajadikerta () and Junru Zhang ()
Additional contact information
Terri Trireksani: Murdoch University
Hadrian Geri Djajadikerta: Edith Cowan University
Junru Zhang: Edith Cowan University

A chapter in Disciplining the Undisciplined?, 2018, pp 211-223 from Springer

Abstract: Abstract While effective sustainabilitysustainability reporting frameworks have become more important as sustainability disclosures have become integrated with the current economy, their complexity and users’ different expectations often deter the practice of sustainability reporting. This chapter offers an insight into users’ perceived importance of the indicators in the Global Reporting InitiativeGlobal Reporting Initiative GRI (GRI) reporting framework based on a study in ChinaChina , which represents an Asian giant economy with differences from the Western developed countries that the reporting frame-works were mostly developed around. The findings show that Chinese users’ perceived the relative importance of the indicators differently, with issues such as the environment being emphasised. This understanding needs to be considered in the future developmentdevelopment of sustainability reporting and policies.

Keywords: Corporate Sustainability; sustainabilitySustainability Report; Global Reporting Initiative (GRI); Chinese Customs; disclosureDisclosure (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-71449-3_13

Ordering information: This item can be ordered from
http://www.springer.com/9783319714493

DOI: 10.1007/978-3-319-71449-3_13

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().