Social and Environmental Disclosure by Chinese Firms

Measuring corporate social performance

“…In order to ensure the compliance according to social changes, businesses must change and adapt their development strategies, and more importantly, publish them to the target audience (Deegan, 2002). The legitimacy theory has been widely used in previous empirical studies on CSR disclosure (Deegan et al, 2002;Gray et al, 1995;Lu & Abeysekera, 2014;Patten, 1991;Reverte, 2009;Tagesson et al, 2009).…”

“…First, stakeholders can influence the business, which is related to the first model of Berman and the second factor, in which stakeholders are affected by the company's activities, is related to the second model of Berman. Relative prior studies have conducted the stakeholder theory (Choi et al, 2010;Gallardo-Vázquez & Sanchez-Hernandez, 2014;Gray et al, 1995;Jo & Harjoto, 2012;Lu & Abeysekera, 2014;Reverte, 2009;Roberts, 1992;Saleh et al, 2011;Tagesson et al, 2009).…”

“…In order to measure the number of CSR disclosure, along with identifying the materials used for analysis, quantitative methods also affect the results. In previous studies, the authors used different methods to determine the quantity of disclosure such as the number of characters, the number of words, the number of sentences, the number of pages, the percentage of pages containing the social and environmental information published on the analytical materials, or the percentage of corporate social responsibility disclosure on the total number of publications (Adams et al, 1998;Branco & Rodrigues, 2008;Cormier & Magnan, 2003;Deegan & Rankin, 1996;Esa & Ghazali, 2012;Haniffa & Cooke, 2005;Hoang et al, 2016;Khan et al, 2013;Lu & Abeysekera, 2014;Neu et al, 1998;Tsang, 1998). One underlying hypothesis in these studies is that the number of the social responsibility publication reflects the importance of 198 L.H.N.…”

“…In recent studies, in order to increase the objectivity of the classification and selection of content disclosure standards, researchers have relied on international guidelines such as GRI, SA 8000, or AA1000. Moreover, other studies (Esa & Ghazali, 2012;Hoang et al, 2016;Khan et al, 2013;Lu & Abeysekera, 2014;Said et al, 2009) used a number of disclosures as a measure of disclosures quantity. The use of this measure minimizes the disadvantages of counting the number of words, sentences, or pages of previous studies.…”

Mandatory Social and Environmental Disclosure: A Performance Evaluation of Listed Nigerian Oil and Gas Companies Pre- and Post-Mandatory Disclosure Requirements

“…In conducting content analysis, social disclosure studies develop disclosure index to help in identifying what is (not) social disclosure. This study adopts the Global Reporting Initiative (GRI) guideline being the most widely used corporate disclosure guideline to develop its disclosure index [6,28,111,112]. It could be noted that data for this study is for twelve (12) years divided into two equal parts and the number of companies are eight (8).…”