Quality of CSR Reporting in China: A Comparative Analysis Between State- and Privately-Owned Real Estate Companies
Author(s)
Qiu, JenniferKeywords
CSRcorporate social responsibility
China
state-owned
privately-owned
reports
quality
real estate
sustainable development
Business
Business and Corporate Communications
Business Law, Public Responsibility, and Ethics
Management Information Systems
Real Estate
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http://repository.upenn.edu/sire/50http://repository.upenn.edu/cgi/viewcontent.cgi?article=1052&context=sire
Abstract
Due to domestic demands, the Chinese government has increased its policy emphasis on sustainable development, prompting both state-owned and privately-owned enterprises to engage in corporate social responsibility. Enterprises dedicate a lot of efforts compiling CSR reports as a reflection of their CSR efforts or as a mere marketing tool. This study aims to evaluate the quality of CSR efforts using the framework outlined by the GRI Reporting Principles for Defining Quality, namely “Accuracy”, “Comparability”, “Balance”, “Reliability”. Emphasis across different categories of the GRI index was also studied. This study finds that there is a lack of a mature and centralized CSR reporting system across enterprises, and under comparison, state-owned enterprises publish reports with higher overall quality possibly due to more direct incentives and pressures from administration.Date
2017-01-01Type
textIdentifier
oai:repository.upenn.edu:sire-1052http://repository.upenn.edu/sire/50
http://repository.upenn.edu/cgi/viewcontent.cgi?article=1052&context=sire