Corporate Social Responsibility Reporting System in China

Jinghua Liao ()
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Jinghua Liao: Guangdong University of Finance

Chapter 30 in Handbook of Chinese Management, 2023, pp 393-409 from Springer

Abstract: Abstract This chapter firstly depicts the status quo of CSR reports issued in China. It then introduces the requirements of CSR reporting from China authorities, the motivation of voluntary CSR information disclosure by companies, and the popular CSR reporting guidelines adopted in China. Finally, this part also describes the existing states of assurance, assurors, and assurance standards in China.

Keywords: Corporate social responsibility report; Corporate social responsibility reporting guideline; Assessment or assurance on corporate social responsibility report; Assurance standard; Voluntary disclosure; Mandatory disclosure (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-10-2459-7_20

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DOI: 10.1007/978-981-10-2459-7_20

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