| Status | 已發表Published |
| Potential drivers of corporate social responsibility disclosures in the Macao gaming industry: A mid-term review | |
Noronha, C. ; Sio, S.
| |
| 2016-07-01 | |
| Source Publication | 8th Asia Pacific Interdisciplinary Research in Accounting Conference
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| Abstract | Purpose – This paper reviews the corporate social responsibility (CSR) disclosure of the Macao gaming operators and their foreign holding companies. The aim is to examine their current approaches of CSR disclosures in addressing legitimacy concerns and stakeholder orientations under the upcoming changes in the industry environment and regulatory requirements that the Macao gaming operators will face. Methodology – This paper conducts a qualitative content analysis on the CS R disclosuresR disclosuresR disclosures R disclosures of the Macao Macao Macao Macao gaming operators (including their financial/integrated reports, stand-alone CSR-related reports and corporate websites) for the period of 2011-2014 using the Global Reporting Initiative (GRI-G4) sustainability reporting standards, and compares the results with some selected some selected some selected some selectedsome selectedsome selected counterparts in the foreign jurisdictions to examine their CSR disclosures approaches based on their frequency and intensity of disclosures on various CSR performance indicators. Findings – The results show that the majority of the Macao gaming operators focus their CSR disclosures on the social dimension among the “triple bottom lines” of the GRI performance indicators. The overall volume |
| Keyword | KeywKeywKeyw ords: ords:ords: Corporate social Corporate social Corporate social Corporate social Corporate social Corporate social Corporate social responsibility CSR responsibility CSR responsibility CSR responsibility CSR responsibility CSR responsibility CSR responsibility CSR responsibility CSR responsibility CSR disc losure Macao gaming industry losure Macao gaming industry losure Macao gaming industrylosure Macao gaming industry losure Macao gaming industry losure Maca |
| URL | View the original |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 20485 |
| Document Type | Conference paper |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Noronha, C.,Sio, S.. Potential drivers of corporate social responsibility disclosures in the Macao gaming industry: A mid-term review[C], 2016. |
| APA | Noronha, C.., & Sio, S. (2016). Potential drivers of corporate social responsibility disclosures in the Macao gaming industry: A mid-term review. 8th Asia Pacific Interdisciplinary Research in Accounting Conference. |
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