教師資料查詢 | 類別: 期刊論文 | 教師: 葉金成 Yeh, Chin-chen (瀏覽個人網頁)

標題:Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China
學年101
學期1
出版(發表)日期2012/09/01
作品名稱Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China
作品名稱(其他語言)
著者Kuo, Lo-pin; Yeh, Chin-chen; Yu, Hui-cheng
單位淡江大學會計學系
出版者Chichester: John Wiley & Sons Ltd.
著錄名稱、卷期、頁數Issue Corporate Social Responsibility and Environmental Management Corporate Social Responsibility and Environmental Management 19(5), pp.273–287
摘要This paper first evaluates the quality of corporate social responsibility (CSR) information disclosed in each report using content analysis. Results suggest that 41% of the sample firms fail to provide any information of the 42 CSR activities that allow outside stakeholders to understand their CSR actions; 42% offer text descriptions of their general CSR activities, but only 17% provide statistics about their achievements or other quantitative figures. Further, this paper also compares firms' environmental disclosure from the aspect of environmentally sensitive or ownership patterns. Results indicate that environmentally sensitive industries (ESIs) and state-owned enterprises (SOEs) are significantly more committed to environmental information disclosure, particularly in ‘paying attention to energy saving/carbon reduction and development of circular economy’ and ‘promotion of research, new techniques, and methods of energy saving/carbon reduction’, both of which are under the energy saving/carbon reduction dimension. This paper attempts to provide some evidence related to Chinese firms coping with global warming. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.
關鍵字
語言英文(美國)
ISSN1535-3966;1535-3958
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式紙本
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