The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the U.K.

Xiao, Jason Zezhong ORCID: https://orcid.org/0000-0003-0703-6447, Gao, Simon S., Heravi, Saeed ORCID: https://orcid.org/0000-0002-0198-764X and Cheung, Yuk C. Q. 2005. The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the U.K. Advances in International Accounting 18 , pp. 219-243. 10.1016/S0897-3660(05)18011-8

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Abstract

This study compares corporate social and environmental disclosure (CSED) in Hong Kong (HK) and the U.K. through a content analysis of 334 annual reports prepared by 69 listed companies over the period of 1993–1997. We find that U.K. and HK companies differed in the amount, theme and location of CSED, and that there was an upward trend in the amount of CSED in both U.K. and HK firms during the five-year period, although U.K. firms increased more than HK firms. We argue that HK and U.K.'s different stages of social and economic development, by creating differential pressures and demand for CSED and exposing companies to differential political costs and legitimacy threats, contributed towards these differences in CSED.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce
Publisher:	Elsevier
ISSN:	0897-3660
Last Modified:	21 Oct 2022 09:57
URI:	https://orca.cardiff.ac.uk/id/eprint/38488

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