Article2005

Determinants of corporate social and environmental reporting in Hong Kong: a research note

Simon S. Gao · Saeed M. Heravi · Jason Zezhong Xiao

278 citations0/0 files storedAccounting Forum

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms.

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References

2002Introduction 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 1999Exploring the reliability of social and environmental disclosures content analysis 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis 2002The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?1998CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

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