Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China

Kuo, Lopin; Yeh, Chin-Chen; Yu, Hui-Cheng

doi:10.1002/csr.274

Cited by 207 publications

(174 citation statements)

References 34 publications

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“…The rationale behind this choice is the fact that several studies highlight that environmentally sensitive industries, such as energy and utilities, are significantly more devoted to environmental information disclosure [87,88]. DJSI has been launched in 1999, being one of the oldest and most prominent sustainability indexes [89,90].…”

Section: Pilot Studymentioning

confidence: 99%

Communicating Sustainability: An Operational Model for Evaluating Corporate Websites

et al. 2016

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Abstract:The interest in corporate sustainability has increased rapidly in recent years and has encouraged organizations to adopt appropriate digital communication strategies, in which the corporate website plays a key role. Despite this growing attention in both the academic and business communities, models for the analysis and evaluation of online sustainability communication have not been developed to date. This paper aims to develop an operational model to identify and assess the requirements of sustainability communication in corporate websites. It has been developed from a literature review on corporate sustainability and digital communication and the analysis of the websites of the organizations included in the "Global CSR RepTrak 2015" by the Reputation Institute. The model identifies the core dimensions of online sustainability communication (orientation, structure, ergonomics, content-OSEC), sub-dimensions, such as stakeholder engagement and governance tools, communication principles, and measurable items (e.g., presence of the materiality matrix, interactive graphs). A pilot study on the websites of the energy and utilities companies included in the Dow Jones Sustainability World Index 2015 confirms the applicability of the OSEC framework. Thus, the model can provide managers and digital communication consultants with an operational tool that is useful for developing an industry ranking and assessing the best practices. The model can also help practitioners to identify corrective actions in the critical areas of digital sustainability communication and avoid greenwashing.

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Section: Pilot Studymentioning

confidence: 99%

Communicating Sustainability: An Operational Model for Evaluating Corporate Websites

et al. 2016

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“…Compared with privately owned enterprises, larger state-owned enterprises bear more corporate social responsibility as they follow government directives. Thus, most state-owned enterprises are committed to environmental information disclosure [43].…”

Section: Hypothesis 7 (H7) the Age Of The Listed Company Positively mentioning

confidence: 99%

Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China

Yang¹,

Liu²,

Sun³

et al. 2017

Sustainability

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Abstract:In China, environmental non-governmental organizations (ENGOs) play an important supervisory role to address ecological issues together with government regulation and enterprise implementation. This study examines the effect of ENGO presence on corporate environmental responsibility (CER) performance, along with internal factors as covariate variables. With a sample of 677 enterprises, it operationalizes the independent variable in terms of the number of ENGOs within certain distances from each enterprise, and the dependent variable based on the corporate social responsibility report using the specific criteria in the Global Reporting Initiative (GRI) sustainability reporting guidelines. The results of Tobit regression analyses indicate that ENGO presence is conducive to CER performance, and asset size, power concentration, and industry type also make differences. The findings suggest that ENGOs are helpful in solving environment issues by bridging the gap between private and public sectors. Theoretical and practical implications are discussed.

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“…On the one hand, there are some studies that assume this influence by focusing only on one institutional environment (Gallego et al, 2014;Kuo, Yeh, & Yu, 2012;Michelon et al, 2015;Paul et al, 2006, Prado et al, 2009 or by controlling its effect in multinational samples (Alon, Lattemann, Fetscherin, Li, & Schneider, 2010;Chen & Bouvain, 2009;Fortanier, Kolk, & Pinkse, 2011).…”

Section: Country Selection and Samplementioning

confidence: 99%

Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

Rodríguez

Escobar‐Pérez

2016

Rev. adm. empres.

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DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança ¿El entorno institucional influye en las prácticas de revelación de información de la RSC? El papel del Gobierno Corporativo ABSTRACTThe aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional environment on Corporate Governance (CG) mechanisms. To conduct our study, we focused on two countries that reflect different types of institutional environment: relation-based (Brazil) and rule-based (Spain). Based on our results, we can affirm that the institutional environment influences CG mechanisms (Board Size and Reference Shareholder) as well as companies' CSR disclosure. Additionally, the CG mechanisms affected by the institutional environment also help to explain differences in CSR reporting practices. As relation-based societies evolve into rules-based environments, the information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms.KEYWORDS | Corporate governance, disclosure, corporate social responsibility, institutional environment, ownership structure. It is theoretically consistent with Institutional Theory to affirm that organizations adapt their structures and policies to institutional norms (Dimaggio & Powell, 1983) in order to survive in the market. RESUMOHowever, research on the effects of the institutional environment can be complex due to the significant difficulty to isolate variables and distinguish those effects from the impact the institutional environment has on other internal-context variables (Adams, 2002).In this perspective, we should consider that this institutionalization process also affects Corporate Governance In our study, we used measures that reflect the complexity of companies' CSR reporting. We used an index intended to reflect CSR reporting practices; we considered also the actions taken to increase the credibility and quality of such disclosures (Amran, Lee, & Devi, 2014;Boiral, 2013); the extent to which the disclosed information followed the Global Reporting Initiatives (GRI) guidelines; whether such adequacy was subject to external checking; and, finally, whether the information had been assured. With regard to CG mechanisms, we focused on the ones indicated by the literature as having an influence on CSR reporting practices: Board Size, Board Independence, Board Activity, CSR Committee, and Reference Shareholder.Considering our results, we can affirm that the institutional environment has a strong influence on the complexity of the CSR reporting practices as well as on two of the CG mechanisms analyzed:Board size and the presence of a Reference Shareholder. Moreover, these two CG characteristics are the ones that significantly affect CSR disclosure. When CG variables are introduced in the analysis, the instit...

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Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China

Cited by 207 publications

References 34 publications

Communicating Sustainability: An Operational Model for Evaluating Corporate Websites

Communicating Sustainability: An Operational Model for Evaluating Corporate Websites

Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China

Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

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