Purpose: This study introduces Social Contribution Value per Share (SCVPS), an indicator devised by the Shanghai Stock Exchange (SSE), as an easy-to-interpret Measurement of Corporate Social Performance (MCSP) to the international research arena. The authors first explore the informativeness...

Introduction -- Literature review and theoretical framework -- Institutional environment and legal system of CSR -- CSR reporting of state-owned enterprises : an overall perspective -- CSR reporting of state-owned enterprises : some specifics and reporting trends -- The social roles of private...

Purpose: There is currently a host of measurements of corporate social performance (MCSPs) each with its own individual merits and concerns. This paper aims to bring new insights into measuring corporate social performance (CSP) by advocating the use of a complementary indicator known as the...