Environmental disclosure in China: A comparative study between chemical and mining sectors

UM > Faculty of Business Administration > DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT

Status	已發表Published
	Environmental disclosure in China: A comparative study between chemical and mining sectors
	U, A.; Noronha, C.; Guan, J.
	2017-12-01
Source Publication	CSEAR North Asia Hong Kong Conference 2017 4-5 December
Abstract	In China, environmental concerns have arisen in recent years. This paper investigates the environmental disclosure in the Corporate Social Responsibility (CSR) reports and the respective annual reports of the chemical and mining high-polluting sectors to check how the corporations fulfill the public concerns. In addition, after the 11th Five-year Plan of China was approved, sustainable development began to be emphasized in China. Listed corporations in China have explicitly been encouraged to make social and environmental disclosure since 2008. According to legitimacy theory and stakeholder theory, corporations would disclose social and environmental information to satisfy the expectation of society and stakeholders. Therefore, Chinese corporations should increasingly publish CSR reports and disclose more information over time in order to fulfill the expectations of general public. This study attempts to prove this through centering on chemical and mining sectors using the selected firms from 2008 to 2013 under the GRI indicators and GSRI-CHINA (2.0) indicators in the category of environment. Text analysis was applied, specifically using text mining and content analysis methods on 680 CSR/ annual reports of Chinese corporations. The results show more and more corporations published CSR reports over time. Both chemical and mining corporations disclosed more valuable environmental information during the observed period under both sets of selected guidelines. Besides, the disclosed contents are limited and the quality varied a lot. In addition, the results also indicate Chinese corporations might be more likely to treat CSR reports as a window-dressing tool only. There is still a long way to go for the development of CSR reporting in China. As the above findings show CSR reporting in China is still under the initial stage, this study contributed to the CSR academia by exploring the situation of environmental disclosure of Chinese enterprises. It also provides complements to the field of environmental disclosure in China through CSR reporting. Last but not the least, this is one of the first comparative study in Chinese context by evaluating companies’ environmental performance based on both international and domestic CSR initiatives.
Keyword	CSR mining China chemicals
Language	英語English
The Source to Article	PB_Publication
PUB ID	37728
Document Type	Conference paper
Collection	DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Recommended Citation GB/T 7714	U, A.,Noronha, C.,Guan, J.. Environmental disclosure in China: A comparative study between chemical and mining sectors[C], 2017.
APA	U, A.., Noronha, C.., & Guan, J. (2017). Environmental disclosure in China: A comparative study between chemical and mining sectors. CSEAR North Asia Hong Kong Conference 2017 4-5 December.

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