By C. Noronha
Corporate Social Disclosure specializes in China and Japan as international locations for serious observations of the most recent CSD concerns. the 1st cause is simply because Japan has a extra mature method of CSD as its improvement all started fairly early including its Western opposite numbers. the second one cause is electrified through previous literature at the cultural impression on company monetary disclosure. a few reports have hired Hofstede's 4 cultural dimensions to give an explanation for diverse international locations' degrees of disclosure of accounting info. The 3rd cause is regardless of Japan's adulthood in CSR and CSD and China's inexperience, either international locations lately have stunned the area with severe company scandals.
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Additional resources for Corporate Social Disclosure: Critical Perspectives in China and Japan
Mayring (2000) defined content analysis as a “family of systematic, rule-guided techniques to analyze the informational contents of textual data”. This 24 Corporate Social Disclosure in China study will adopt both qualitative and quantitative content analysis approaches to provide a comprehensive analysis of the data. Sample The subjects of the study included enterprises listed on the SZSE or the SSE regardless of ownership type, covering all 13 different industry classifications according to the “Guidelines on Industry Classification of Listed Companies in China” issued by the China Securities Regulatory Commission (CSRC).
Some companies published CSR reports based on the Global Reporting Initiative (GRI) guidelines, and mostly focused just on community issues. In a subsequent study (KPMG, 2008), an increasing trend of CSR reporting was found in South Africa. The percentage of the top 100 South African companies preparing CSR reports increased from 18% in 2005 to 26% in 2008. In the case of Bangladesh, Imam (2000) noted that social and environmental disclosures were relatively low in volume compared to corporate financial disclosures; also, listed companies did not follow global guidelines and standards in reporting CSR information.
For the economic perspective, workplace and marketplace dimensions were used to indicate the enterprise’s internal operational issues and external matters, respectively. For the social perspective, the community dimension was used to investigate the social issues and concerns that were being considered by the enterprise. For the environmental perspective, the corresponding dimension was used to reveal the environmental protection concerns that were addressed by the enterprise. The first step in the data analysis process was to organize the data into four different dimensions.