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The Emergence of Stand-Alone Social and Environmental Reporting in Mainland China: An Exploratory Research Note

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  • Yaning Du
  • Rob Gray

Abstract

Despite the increasing prominence of China1 in the world economy and its importance socially and environmentally, there is still relatively little English-language research into social and environmental disclosure by Chinese companies. This paper has the explicitly modest intention of reviewing and extending the extant literature and offering additional descriptive data about Chinese stand-alone social and environmental reports. There is a range of inferences which appear to be counter-intuitive to Anglo-Saxon and European researchers and which will deserve further research.

Suggested Citation

  • Yaning Du & Rob Gray, 2013. "The Emergence of Stand-Alone Social and Environmental Reporting in Mainland China: An Exploratory Research Note," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 33(2), pages 104-112, September.
    • Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:104-112
    DOI: 10.1080/0969160X.2012.743257
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    Cited by:

    1. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
    2. Mingyuan Guo & Yanfang Hu & Yu Zhang & Fuge Tian, 2019. "State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China," Sustainability, MDPI, vol. 11(5), pages 1-15, March.
    3. Cao, Feng & Peng, Songlan (Stella) & Ye, Kangtao, 2019. "Multiple large shareholders and corporate social responsibility reporting," Emerging Markets Review, Elsevier, vol. 38(C), pages 287-309.

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