IDEAS home Printed from https://ideas.repec.org/a/eme/srjpps/v8y2012i3p389-403.html
   My bibliography  Save this article

Assessing corporate social and financial performance in China

Author

Listed:
  • Denise Luethge
  • Helen Guohong Han

Abstract

Purpose - This study aims to examine corporate social responsibility disclosure (CSD) in China. Design/methodology/approach - The paper examines the extent to which firm size and financial performance impacts social disclosure by examining published financial information and social disclosure information in annual reports. Findings - Results indicate a positive relationship between firm size and disclosure but no relationship between firm profitability and disclosure. Research limitations/implications - Only 2008 annual reports with a relatively small sample size are used. Longitudinal studies in the future may be warranted. Practical implications - CSD has become widespread in the west but is only now taking hold in the east. As many global firms expand operations in China, this paper will add to research in the area addressing CSD in that country. Originality/value - Most studies have examined CSD in the west. This study makes a contribution to the corporate social responsibility literature by investigating an emerging market in China.

Suggested Citation

  • Denise Luethge & Helen Guohong Han, 2012. "Assessing corporate social and financial performance in China," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 8(3), pages 389-403, July.
    • Handle: RePEc:eme:srjpps:v:8:y:2012:i:3:p:389-403
    DOI: 10.1108/17471111211247965
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/17471111211247965/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/17471111211247965/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/17471111211247965?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    2. Ferry Aditya, 2016. "Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)," Business and Economic Research, Macrothink Institute, vol. 6(2), pages 51-64, December.
    3. María del Mar Miras‐Rodríguez & Amalia Carrasco‐Gallego & Bernabé Escobar‐Pérez, 2015. "Are Socially Responsible Behaviors Paid Off Equally? A Cross‐cultural Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(4), pages 237-256, July.
    4. Mathuva, David Mutua & Kiweu, Josephat Mboya, 2016. "Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya," Advances in accounting, Elsevier, vol. 35(C), pages 197-206.
    5. Appel Mahmud & Donghong Ding & Ataullah Kiani & Md. Morshadul Hasan, 2020. "Corporate Social Responsibility Programs and Community Perceptions of Societal Progress in Bangladesh: A Multimethod Approach," SAGE Open, , vol. 10(2), pages 21582440209, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:v:8:y:2012:i:3:p:389-403. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.