The Research on Social Responsibility Reports and Disclosure of Environmental Performance: A Study of Steel Company in China
Based on the studies of social responsibility reports and disclosure of environmental performance in Chinas 34 steel companies, this paper concludes that steel companies controlled by the State-owned Assets Supervision and Administration Commission of the State Council and larger companies are more positive to release their social responsibility reports. However, the factors such as the characters of a companys controllers, profitability, listing period have no influence on whether it will disclose social responsibility report or not. According to the disclosure of environmental performance issued by 12 companies, there is great difference among these companies. The two larger companies do a much better job; their important environmental performance indicators are well disclosed. And the disclosure of graphs and comparison between different years will be helpful for the information users to evaluate the environmental performance. On the contrary, other companies reports are so simple and the important environmental performance indicators are so less disclosed that they can not satisfy information users decision making.
steel company social responsibility reports environmental performance indicators
HE Limei
School of Economics and Management, North China University of Technology, P.R.China, 100144
国际会议
威海
英文
1248-1252
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）