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

Gao, Simon S; Heravi, Saeed; Xiao, Jason Zezheng

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.

Citation

Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum, 29, 233-242. https://doi.org/10.1016/j.accfor.2005.01.002%2C

• Journal Article Type: Article
• Publication Date: 2005-06
• Deposit Date: Jan 25, 2012
• Print ISSN: 0155-9982
• Publisher: Elsevier
• Peer Reviewed: Peer Reviewed
• Volume: 29
• Pages: 233-242
• DOI: https://doi.org/10.1016/j.accfor.2005.01.002%2C
• Keywords: Annual reports; Hong Kong; Social and environmental voluntary disclosure
• Public URL: http://researchrepository.napier.ac.uk/id/eprint/4923
• Publisher URL: http://dx.doi.org/10.1016/j.accfor.2005.01.002