The Research on Corporate Social Responsibility Disclosure between Domestic and Foreign Companies: Analysis based on CSR Reports

摘要：

This paper analyzes disclosure condition of corporate social responsibility of Chinese companies and disclosure determinants of foreign and domestic ones based on G3 (Global Reporting Initiatives, version3) index with 64 reports. Then, we find that 4 factors, which are location of corporations, industry, company size and the listing location of Chinese ones, have strong relationships with corporate social responsibility disclosure (CSD) while the nature of Chinese enterprises has some effect on CSD, but not strong. Furthermore, no correlation is found among profitability and the level of debt and CSD.

关键词： CSR Stakeholder CSD G3 criterion

作者: Xin Dai Meixing Jing Shilan Tong Bei Chen

作者单位: School of Management, Huazhong University of Science and Technology, China Henan Academy of Sciences School of Management, Huazhong University of Science and Technology, China Department of Technology Management, Polytechnic Institute of New York University, USA

会议类型: 国际会议

会议名称: 第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)

会议地点: 武汉

会议语种:英文

页码: 1801-1806

在线出版日期: 2009-05-30（万方平台首次上网日期，不代表论文的发表时间）