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- Title
The Trend and Development of CSR Disclosure in Chinese Listed Firms.
- Authors
Naseem, Muhammad Akram; Ahmad, Muhammad Ishfaq; Ur Rehman, Ramiz; Khan, Muhammad Asif; Ali, Rizwan
- Abstract
The purpose of this study is to examine the trend and development of CSR disclosure reporting among Chinese listed firms in the Shanghai Stock Exchange during 2008-2015. The CSR disclosure items include shareholders protection, creditors and staff protection, suppliers and customers' protection, environment protection, public relations, system construction, and safety. The study finds that different Chinese industries have their priority for CSR disclosure items; the data being collected from CSR disclosure reports issued by all Chinese listed firms on the Shanghai Stock Exchange (2008-2015). The results of the study show that there is a significant increase in CSR disclosure reporting trend among Chinese listed firms; each CSR disclosure item has a different trend over the period, and across industries; some important CSR disclosure items are pinpointed, such as system construction and safety, which is largely ignored by firms.
- Subjects
CHINA; STOCK exchanges; SHANGHAI Stock Exchange Composite Index
- Publication
Agathos: An International Review of the Humanities & Social Sciences, 2019, Vol 10, Issue 1, p267
- ISSN
2069-1025
- Publication type
Article