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

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  • Simon S. Gao
  • Saeed Heravi
  • Jason Zezheng Xiao

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.

Suggested Citation

  • Simon S. Gao & Saeed Heravi & Jason Zezheng Xiao, 2005. "Determinants of corporate social and environmental reporting in Hong Kong: a research note," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 233-242, June.
    • Handle: RePEc:taf:accfor:v:29:y:2005:i:2:p:233-242
    DOI: 10.1016/j.accfor.2005.01.002
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