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Being reassuring about the past while promising a better future : how companies frame temporal focus in social responsibility reporting

Tuan, Annamaria; Corciolani, Matteo; Giuliani, Elisa - In: Business & society 63 (2024) 3, pp. 626-667

Persistent link: https://www.econbiz.de/10014577763

Corporate social responsibility report readability, credit ratings and cost of borrowing

Yu, Kun; Garg, Priya - In: Review of accounting & finance 21 (2022) 5, pp. 423-448

Persistent link: https://www.econbiz.de/10013454875

Corporate social responsibility reporting quality, board characteristics and corporate social reputation : evidence from China

Lu, Yingjun; Abeysekera, Indra; Cortese, Corinne - In: Pacific accounting review 27 (2015) 1, pp. 95-118

Persistent link: https://www.econbiz.de/10010532563

Corporate Social Responsibility Reporting in China : Political, Social, and Corporate Influences

parsa, Sepideh - 2020

This paper explores the main drivers of CSR and its reporting for large Chinese listed companies, and identifies the key institutional pressures and stakeholder influences that shape CSR and its reporting. The data were collected through interviews with managers from large listed Chinese...

Persistent link: https://www.econbiz.de/10012831867

Hendratama, Tifanny Dwijaya; Barokah, Zuni - In: China journal of accounting research : CJAR 13 (2020) 2, pp. 223-236

This study investigates the influence of related party transactions (RPTs) on firm value. Further, it examines whether a firm's corporate social responsibility (CSR) reporting reflects its corporate values and ethical concerns, therefore mitigating the value-destroying effects of RPTs. Based on...

Persistent link: https://www.econbiz.de/10012307493

Voluntary corporate social responsibility reporting and financial statement auditing in China

Carey, Peter; Liu, Li; Qu, Wen - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 244-262

Persistent link: https://www.econbiz.de/10011791452

Corporate social responsibility reporting in China : political, social and corporate influences

Parsa, Sepideh; Dai, Narisa Tianjing; Belal, Ataur Rahman; … - In: Accounting and business research 51 (2021) 1, pp. 36-64

Persistent link: https://www.econbiz.de/10012424386

Corporate Social Responsibility Reporting in Family Firms : Evidence from China

Ma, Liangbo - 2022

We examine whether family firms differ from nonfamily firms in their corporate social responsibility (CSR) reporting practice. Using a sample of Chinese firms, we find that, compared to nonfamily firms, family firms are more likely to have a system in place that guides the establishment and...

Persistent link: https://www.econbiz.de/10014238089

Corporate Social Responsibility Reporting in China

Shin, Kwang-Yong - 2014

Trend of Global CSR -- Current Situation and Development Trend of CSR Report in China -- Management Framework for CSR Report … Report -- E-CSR Report Management -- Release and Marketing of CSR Report -- Cases of CSR Reports in China. … CSR in China, as well as its international developing trend. By analyzing the management framework and formulation process …

Persistent link: https://www.econbiz.de/10014017444

Do reputation concerns motivate voluntary initiation of corporate social responsibility reporting? : evidence from China

Huang, Kuo-Cheng; Wang, Yu-Chun - In: Finance research letters 47 (2022) 1, pp. 1-6

Persistent link: https://www.econbiz.de/10013457669

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