PurposeThis study aims to examine corporate social responsibility disclosure (CSD) in China.Design/methodology/approachThe paper examines the extent to which firm size and financial performance impacts social disclosure by examining published financial information and social disclosure information in annual reports.FindingsResults indicate a positive relationship between firm size and disclosure but no relationship between firm profitability and disclosure.Research limitations/implicationsOnly 2008 annual reports with a relatively small sample size are used. Longitudinal studies in the future may be warranted.Practical implicationsCSD has become widespread in the west but is only now taking hold in the east. As many global firms expand operations in China, this paper will add to research in the area addressing CSD in that country.Originality/valueMost studies have examined CSD in the west. This study makes a contribution to the corporate social responsibility literature by investigating an emerging market in China.

Preferential and inconsistent treatment by them within the work group could introduce nurses' perceptions of unfair treatment. It is of crucial importance to provide training for supervisors on how to display relatively consistent behaviour towards nurses, particularly when the teams are highly task interdependent.