Corporate Social Disclosure: Critical Perspectives in China by C. Noronha

  • admin
  • April 3, 2017
  • Business Ethics
  • Comments Off on Corporate Social Disclosure: Critical Perspectives in China by C. Noronha

By C. Noronha

Corporate social disclosure (CSD), as a major department in social accounting, has been generally tested because the Seventies. in the course of that point, managers have been stressed to reveal the broader results that company actions could have at the setting, human assets and purchaser rules. speedy globalization within the Eighties and Nineties has compelled organizations to achieve that their operations and actions usually are not in a vacuum yet have colossal effects either in the community and globally. shoppers began to have an expanding expertise of company social accountability (CSR) and anticipated way more transparency in company affairs. The disclosure of this type of info is demanded through a number of stakeholder teams, together with governments and strain teams. these days, CSD continues to be voluntary in so much nations even supposing a few eu international locations together with France and Germany have necessary specifications in environmental disclosure. nevertheless, given the fierce festival between international enterprise gamers and the elevated wisdom and insist of varied stakeholders, businesses, on the way to proceed to procure their valid license to function in society, can't stay away from CSD.

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.

Show description

Read Online or Download Corporate Social Disclosure: Critical Perspectives in China and Japan PDF

Best business ethics books

For Business Ethics: A Critical Text

For company Ethics is a bold experience into the area of industrial ethics. It bargains a transparent and obtainable advent to enterprise ethics and likewise expands company ethics past its present slim confines. it really is ground-breaking within the feel that it invitations a distinctively critical approach to company ethics, an strategy that the authors argue is a component and parcel of ethics.

Waste to Wealth: The Circular Economy Advantage

Waste to Wealth proves that 'green' and 'growth' don't need to be binary choices. The publication examines 5 new company types that offer round progress from deploying sustainable assets to the sharing economic climate sooner than starting off what company leaders have to do to enforce the versions effectively.

Managing Reputation in The Banking Industry: Theory and Practice

The subject of reputational hindrance within the banking region has bought expanding cognizance from lecturers and practitioners. This e-book offers professional contributions that disguise 3 major points: first, an in depth evaluate of the literature on reputational probability within the banking region aimed to spot the relationships among reasons, results, stakeholders, and key qualitative-quantitative variables concerned in the course of the reputational hindrance of a financial institution; moment, devising a conceptual framework for administration of reputational main issue in banking, and at last, trying out this framework with the result of an empirical research performed through looking at key variables of a few recognized instances of reputational difficulty on the subject of overseas banks and providing case experiences concerning the dynamic strategy of attractiveness administration.

Globalizing Justice: The Ethics of Poverty and Power

Combining deep ethical argument with vast genuine inquiry, Richard Miller constructs a brand new account of foreign justice. although a critic of difficult ideas of kindness towards the worldwide bad and an recommend of distinctive situation for compatriots, he argues for criteria of dependable behavior in transnational kin that create sizeable unmet duties.

Additional resources for Corporate Social Disclosure: Critical Perspectives in China and Japan

Example text

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.

Download PDF sample

Rated 4.94 of 5 – based on 33 votes