INSPIRING FUTURES

The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK.

Xiao, Jason Zezheng, Gao, Simon S, Heravi, Saeed and Cheung, Yuk C Q (2005) The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in International Accounting, 18. pp. 219-243. ISSN 0897 3660

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Abstract/Description

This study compares corporate social and environmental disclosure
(CSED) in Hong Kong (HK) and the U.K. through a content analysis of
334 annual reports prepared by 69 listed companies over the period of
1993–1997. We find that U.K. and HK companies differed in the amount,
theme and location of CSED, and that there was an upward trend in the
amount of CSED in both U.K. and HK firms during the five-year period,
although U.K. firms increased more than HK firms. We argue that HK
and U.K.’s different stages of social and economic development, by creating
differential pressures and demand for CSED and exposing companies
to differential political costs and legitimacy threats, contributed
towards these differences in CSED.

Item Type: Article
Print ISSN: 0897 3660
Uncontrolled Keywords: corporate; social; economic development; disclosure; Hong Kong; UK;
University Divisions/Research Centres: The Business School > School of Accounting, Economics and Statistics
Dewey Decimal Subjects: 300 Social sciences > 330 Economics > 338 Production
600 Technology > 650 Management & public relations > 658 General management
Library of Congress Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Item ID: 2111
Depositing User: RAE Import
Date Deposited: 26 Feb 2008 11:30
Last Modified: 16 Apr 2013 16:14
URI: http://researchrepository.napier.ac.uk/id/eprint/2111

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