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A note on corporate social disclosure in Hong Kong

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  • Lynn, Murray

Abstract

Corporate Social Disclosure (CSD) goes beyond the numbers. CSD assumes that the corporation is not merely a maximizer of shareholder wealth but an active member of society. A ‘good corporate citizen’ embodies social goals in its strategic plan and makes public disclosure about progress in fulfilling these goals. European and American companies provide CSD regularly in their annual reports.

Suggested Citation

  • Lynn, Murray, 1992. "A note on corporate social disclosure in Hong Kong," The British Accounting Review, Elsevier, vol. 24(2), pages 105-110.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:2:p:105-110
    DOI: 10.1016/S0890-8389(05)80001-0
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    References listed on IDEAS

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    1. Teoh, Hai-Yap & Thong, Gregory, 1984. "Another look at corporate social responsibility and reporting: An empirical study in a developing country," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 189-206, June.
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    Cited by:

    1. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    2. Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.
    3. Guo, Chunying & Yang, Baochen & Fan, Ying, 2022. "Does mandatory CSR disclosure improve stock price informativeness? Evidence from China," Research in International Business and Finance, Elsevier, vol. 62(C).
    4. S. Raghu Raman, 2006. "Corporate Social Reporting in India—A View from the Top," Global Business Review, International Management Institute, vol. 7(2), pages 313-324, August.
    5. Peng Wang & Fangjun Wang & Nan Hu, 2018. "The Effect of Ultimate Ownership on the Disclosure of Environmental Information," Australian Accounting Review, CPA Australia, vol. 28(2), pages 186-198, June.
    6. Oikonomou, Ioannis & Platanakis, Emmanouil & Sutcliffe, Charles, 2018. "Socially responsible investment portfolios: Does the optimization process matter?," The British Accounting Review, Elsevier, vol. 50(4), pages 379-401.
    7. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
    8. Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil, 2021. "The different dimensions of sustainability and bank performance: Evidence from the EU and the USA," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).

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