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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
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    Citations

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    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. Junaid Aftab & Nabila Abid & Huma Sarwar & Anam Amin & Mahsa Abedini & Monica Veneziani, 2024. "Does corporate social responsibility drive financial performance? Exploring the significance of green innovation, green dynamic capabilities, and perceived environmental volatility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1634-1653, May.
    4. 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.
    5. 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.
    6. 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.

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