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Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and environmental disclosure index including disclosure quantity, disclosure type quality and disclosure item quality, is constructed to assess sample firms' social and environmental disclosures in their two public reports: annual reports and corporate social responsibility reports. Findings indicate that corporate social and environmental disclosures have significant and positive associations with firm size, profitability, and industry classification. The roles of various powerful stakeholders in influencing corporate social and environmental disclosures are found to be generally weak in China, except that shareholders have influenced corporate social and environmental disclosures and creditors have influenced corporate disclosures related to firms' environmental performance.
This study examines the effect of the characteristics of the company (which includes the company's profitability, age, earnings per share, size, public ownership, leverage, size of the board) on social and environmental disclosure in the annual report. Multiple linear regression was used for analysis of data on 40 mining companies listed on the Indonesia Stock Exchange in 2014. This study showed that the characteristics of the company has a positive and significant impact on the disclosure of social and environmental data (which consists of the theme of economic, environmental, labor, rights human rights, society, product liability, and additional mining indicators). Partial test results showed that the only variable Earnings Per Share (EPS), which has a positive and significant impact on the company's social and environmental outcomes disclosure. Test between sub-variables/dimensions indicate that EPS significantly influence the disclosure of economic performance, environmental, product liability and additional indicators. Meanwhile, debt had a significant effect on product disclosure, the public and additional indicators. Then, age was significant towards the disclosure of additional indicators of mining. In addition to significantly affect the size of the Board and the public disclosure of additional indicators of mining. Then the size of the company's significant influence on product disclosure.
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
In 1997, a group of Korean companies listed on the Korean Stock Exchange disclosed environmental information in their 1997 semi-annual financial reports, which was the first incidence of corporate social and environmental disclosure made in financial reports in Korea. The purpose of this study is to examine these initial environmental disclosures in terms of their quality and quantity and to test for possible relationships between the propensity to disclose and a variety of corporate characteristics. Content analysis is conducted to evaluate the overall standards of disclosure and then a variety of association tests are performed to determine whether the propensity to disclose is associated with selected corporate characteristics. Using a sample of disclosing and non-disclosing firms, I find that industry type and firm size are significantly associated with the propensity to disclose. When the analysis is confined within the discloser group only, financial leverage emerges as a significant explanatory variable for the level of disclosure especially in high-profile industries.