Social and Environmental Disclosure by Chinese Firms
This book focuses on the social and environmental disclosure practices of socially responsible Chinese firms by constructing a stakeholder-driven, three-dimensional, disclosure index. It is useful for those who want to learn about corporate social responsibilities in the context of Chinese firms.
Table of Contents
1. Introduction 2. Literature review 3. Theoretical framework 4. Research methodology and methods 5. Empirical results – the current social and environmental disclosure practices of socially responsible Chinese listed firms 6. Empirical results – stakeholders’ power, corporate characteristics, and social and environmental disclosure 7. Empirical results – CSR report, corporate governance and corporate reputation 8. Conclusions
Yingjun Lu obtained her PhD from the University of Wollongong, Australia. She is Lecturer in Accounting at the Shanghai University of International Business and Economics, China. Her teaching interests include both financial and managerial accounting. As an accounting academic, she has expertise and research interests in social and environmental accounting and corporate governance. She has published on social and environmental disclosure, internal audit and corporate governance in Chinese and international journals.
Indra Abeysekera is a skilled and committed accounting academic and research leader, having expertise in financial accounting. Professor Abeysekera has an outstanding track record in the accounting discipline, four peer reviewed research books, and publications in excess of 100 articles. He is currently Associate Professor in accounting at the University of Wollongong, Australia.