By C. Noronha
Corporate Social Disclosure makes a speciality of China and Japan as international locations for serious observations of the newest CSD matters. This quantity comprises 12 chapters written by way of students from those nations, addressing the most recent remark of CSD in most cases as we as in several industries in keeping with their most modern examine findings.
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4b. In general, all stand-alone reports included data of judgmental, descriptive and numerical nature as well as providing some graphs or tables, or even pictures. Meanwhile, it was found that the stand-alone CSR reports from company websites seemed to have different data disclosures from the stand-alone reports enclosed within annual reports or separately published. It was also found that all types of stand-alone reports preferred to report CSR information in words rather than using visual aids.
All the other sampled enterprises did not engage as members of SA8000 or AA1000. It may be concluded that there is an urgent need for mainland Chinese enterprises to obtain international recognition in terms of their CSD practices. Social contribution value per share The study also assessed the sampled enterprises’ reporting practice for the relatively new concept of social contribution value per share (SCVPS)1 promoted by the SSE in 2008. The ﬁndings showed that ﬁve (26%) and nine (47%) out of the total 19 SSE listed enterprises had reported SCVPS in 2008 and 2011, respectively.
G. , 2010), in-depth studies on CSR reporting in China are very limited, at least in the Western world. Indeed, in Belal and Momin’s (2009) comprehensive survey of 41 CSR research articles in 14 emerging economies (including 23 articles in Asian countries), not one article was about China. A reference may be made to the study conducted by the United Nations (2007) in which the corporate governance practices of a random sample of 80 companies listed on the CSI 300 index (Hu Shen 300) were analyzed.