Document Type
Working Paper
Date of this Version
2017
Advisor
Jose Miguel Abito
Abstract
Due to domestic demands, the Chinese government has increased its policy emphasis on sustainable development, prompting both state-owned and privately-owned enterprises to engage in corporate social responsibility. Enterprises dedicate a lot of efforts compiling CSR reports as a reflection of their CSR efforts or as a mere marketing tool. This study aims to evaluate the quality of CSR efforts using the framework outlined by the GRI Reporting Principles for Defining Quality, namely “Accuracy”, “Comparability”, “Balance”, “Reliability”. Emphasis across different categories of the GRI index was also studied. This study finds that there is a lack of a mature and centralized CSR reporting system across enterprises, and under comparison, state-owned enterprises publish reports with higher overall quality possibly due to more direct incentives and pressures from administration.
Keywords
CSR, corporate social responsibility, China, state-owned, privately-owned, reports, quality, real estate, sustainable development
Included in
Business and Corporate Communications Commons, Business Law, Public Responsibility, and Ethics Commons, Management Information Systems Commons, Real Estate Commons
Date Posted: 24 October 2017