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Determinants of corporate social and environmental reporting in Hong Kong: a research note.

Gao, Simon S, Heravi, Saeed and Xiao, Jason Zezheng (2005) Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum, 29 (2). pp. 233-242. ISSN 0155-9982

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Abstract/Description

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms.

Item Type: Article
Print ISSN: 0155-9982
Uncontrolled Keywords: Annual reports; Hong Kong; Social and environmental voluntary disclosure;
University Divisions/Research Centres: The Business School > School of Accounting, Financial Services and Law
Dewey Decimal Subjects: 600 Technology > 650 Management & public relations > 658 General management
Library of Congress Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Item ID: 4923
Depositing User: Mrs Lyn Gibson
Date Deposited: 25 Jan 2012 11:23
Last Modified: 18 Apr 2013 11:58
URI: http://researchrepository.napier.ac.uk/id/eprint/4923

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