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Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China

Author

Listed:
  • Chin-Chen Yeh

    (Tamkang University in Taiwan)

  • Lopin Kuo

    (TamKang University in Taiwan)

  • Hui-Cheng Yu

    (TamKang University in Taiwan)

Abstract

This paper examines the effect of context disclosure of corporate social responsibility (CSR) on firm's market value (MV) in China. This examination bases on the sample comprises 466 CSR reports collected from the China Corporate Responsibility Website. Through content analysis and integration, it first identified six dimensions of CSR. Based on these dimensions, this paper proposed hypotheses and validated them by regression analysis. It finds that disclosure levels of CSR can enhance firm's MV in China and the sample firms' CSR engagement is mainly driven by impact from government policies or significant social events in current period.

Suggested Citation

  • Chin-Chen Yeh & Lopin Kuo & Hui-Cheng Yu, 2011. "Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China," Transnational Corporations Review, Ottawa United Learning Academy, vol. 3(3), pages 34-50, September.
    • Handle: RePEc:oul:tncr09:v:3:y:2011:i:3:p:34-50
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