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

被引：130
|
作者：
Gao, Simon S. [1 ]
Heravi, Saeed [2 ]
Xiao, Jason Zezheng [2 ]
机构：
[1] Napier Univ, Sch Accounting & Econ, Craiglockhart Campus, Edinburgh EH14 1DJ, Midlothian, Scotland
[2] Cardiff Univ, Cardiff Business Sch, Cardiff CF10 3EU, S Glam, Wales
来源：
ACCOUNTING FORUM | 2005年 / 29卷 / 02期
关键词：
Annual reports; Hong Kong; Social and environmental voluntary disclosure;
D O I：
10.1016/j.accfor.2005.01.002
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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. (C) 2005 Elsevier Ltd. All rights reserved.
引用
收藏
页码：233 / 242
页数：10
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