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

Gao, Simon S., Heravi, Saeed ORCID: https://orcid.org/0000-0002-0198-764X and Xiao, Jason Zezhong ORCID: https://orcid.org/0000-0003-0703-6447 2005. Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum 29 (2) , pp. 233-242. 10.1016/j.accfor.2005.01.002

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Abstract

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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Annual reports; Hong Kong; Social and environmental voluntary disclosure
Publisher:	Elsevier
ISSN:	0155-9982
Last Modified:	21 Oct 2022 10:55
URI:	https://orca.cardiff.ac.uk/id/eprint/41714

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