Social and Environmental Disclosure by Chinese Firms (Record no. 8808)

MARC details
000 -LEADER
fixed length control field 02624 a2200373 4500
001 - CONTROL NUMBER
control field 1040292216
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250328151430.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250324042024GB eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781040292211
Qualifying information EA
037 ## - SOURCE OF ACQUISITION
Source of stock number/acquisition Taylor & Francis
Terms of availability GBP 21.99
Form of issue BB
040 ## - CATALOGING SOURCE
Original cataloging agency 01
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
072 7# - SUBJECT CATEGORY CODE
Subject category code KJS
Source thema
072 7# - SUBJECT CATEGORY CODE
Subject category code KCVG
Source thema
072 7# - SUBJECT CATEGORY CODE
Subject category code KJMV7
Source thema
072 7# - SUBJECT CATEGORY CODE
Subject category code RN
Source thema
072 7# - SUBJECT CATEGORY CODE
Subject category code GTM
Source thema
072 7# - SUBJECT CATEGORY CODE
Subject category code 1F
Source bisac
072 7# - SUBJECT CATEGORY CODE
Subject category code KJS
Source bic
072 7# - SUBJECT CATEGORY CODE
Subject category code KCN
Source bic
072 7# - SUBJECT CATEGORY CODE
Subject category code KJMV7
Source bic
072 7# - SUBJECT CATEGORY CODE
Subject category code RN
Source bic
072 7# - SUBJECT CATEGORY CODE
Subject category code GTB
Source bic
072 7# - SUBJECT CATEGORY CODE
Subject category code 1F
Source bisac
072 7# - SUBJECT CATEGORY CODE
Subject category code BUS069000
Source bisac
072 7# - SUBJECT CATEGORY CODE
Subject category code 338.70951
Source bisac
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Yingjun Lu
245 10 - TITLE STATEMENT
Title Social and Environmental Disclosure by Chinese Firms
250 ## - EDITION STATEMENT
Edition statement 1
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Oxford
Name of publisher, distributor, etc. Routledge
Date of publication, distribution, etc. 20241101
300 ## - PHYSICAL DESCRIPTION
Extent 252 p
520 ## - SUMMARY, ETC.
Expansion of summary note Given the increased social and environmental problems in China, this book looks into the social and environmental disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing the social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputations and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Indra Abeysekera
Relationship A01

No items available.