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Corporate Social Responsibility in China:A Vision, an Assessment and a Blueprint
Vermander, Benoit - World Scientific Publishing Co. Pte. Ltd.
sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has …
Persistent link: https://www.econbiz.de/10011156381
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The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms
Gramlich, Jeffrey - 2017
This paper examines whether mandatory corporate social responsibility (CSR) reporting affects corporate environmental degradation (or pollution) levels in China. Starting in 2008, Chinese stock exchange listing requirements mandated that certain firms issue CSR reports. These mandated firms are...
Persistent link: https://www.econbiz.de/10012964577
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Measuring the impact of business : sustainability reporting by corporations in Emerging Asia
Sta. Romana, Leonardo L. - 2018
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in … companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle". And it is the … Indicator 12.6.1: "Number of companies publishing sustainability reports" that provides the inspiration for the idea for doing …
Persistent link: https://www.econbiz.de/10011867187
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Cross-Border Mergers and Acquisitions and Corporate Social Responsibility : Evidence from Chinese Listed Firms
Li, Zhe; Wang, Ping - 2022
This study examines the impact of cross-border mergers and acquisitions (M&As) on acquirers’ corporate social responsibility (CSR). Based on a sample of Chinese listed firms, we find that firms with cross-border M&A activities experience an improvement in subsequent CSR performance, and this...
Persistent link: https://www.econbiz.de/10013298156
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Does Analyst Coverage Affect Corporate ESG Performance? Evidence from China
Gao, Haoyu; Wang, Hui; Wen, Huiyu - 2023
activities, among which the role of financial analysts is a key driving factors of corporate sustainability. This paper … the information intermediary role of financial analysts in driving corporate sustainability …
Persistent link: https://www.econbiz.de/10014350895
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Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective
Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613
This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...
Persistent link: https://www.econbiz.de/10014308774
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Economic Policy Uncertainty, Auditor Switch Decisions and Corporate Social Responsibility : Evidence From China
Hoang, Huy Viet - 2022
This study examines the impact of economic policy uncertainty (EPU) on auditor switch decisions among Chinese listed firms. I document a downward auditor switch pattern of Chinese firms during heightened periods of EPU, and this behaviour is attributed to uncompromising audit fees and lowered...
Persistent link: https://www.econbiz.de/10014245029
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Does corruption matter for the environment? Panel evidence from China
Liao, Xianchun; Dogan, Eyup; Baek, Jungho - 2016
This paper examines the income-energy-SO2 emissions nexus by taking a corruption variable into account. To that end, the panel cointegration methods are applied to 29 Chinese provinces over 1999-2012. The authors' empirical evidence shows that an increase in the number of anticorruption cases...
Persistent link: https://www.econbiz.de/10011556883
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The Environmental Aspect of "Making People Rich as the Top Priority" in China: a Marxian Perspective
Faber, Malte; Petersen, Thomas - 2012
Income inequality in China is severe; measured by the Gini-coefficient it amounted to 0.46 in 2011; wealth distribution is even worse with 0.61. These disparities led to a major shift in emphasis of politics in general and of the Five-Year Plan for National Economic and Social Development by the...
Persistent link: https://www.econbiz.de/10011422231
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Does corruption matter for the environment? Panel evidence from China
Liao, Xianchun; Dogan, Eyup; Baek, Jungho - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-27, pp. 1-12
This article examines the income-energy-SO2 emissions nexus by taking a corruption variable into account. To that end, the panel cointegration methods are applied to 29 Chinese provinces over 1999-2012. The authors' empirical evidence shows that an increase in the number of anti-corruption cases...
Persistent link: https://www.econbiz.de/10011729598