• DocumentCode
    535807
  • Title

    Sustainability reports in China: Content analysis

  • Author

    Huang, Tong ; Wang, Aiguo

  • Author_Institution
    Inst. of Accounting, Shandong Economic Univ., Jinan, China
  • Volume
    2
  • fYear
    2010
  • fDate
    9-10 Oct. 2010
  • Firstpage
    154
  • Lastpage
    158
  • Abstract
    As an important component of modern management system, sustainability reporting in China was studied based on 162 stand-alone sustainability reports published by 116 Chinese enterprises till the end of 2008. Specifically, key topics and concrete content of these sustainability reports were investigated and compared from different aspects such as environmental, social, economic issues and corporate governance. After summarizing main findings, recommendations were proposed to possibly accelerate the sustainability reporting progress in China.
  • Keywords
    company reports; environmental factors; organisational aspects; socio-economic effects; sustainable development; China; content analysis; corporate governance; environmental issues; socioeconomic issues; sustainability reporting; Corporate Governance; Corporate Social Responsibility; Reporting; Stakeholder; Sustainable Development;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Future Information Technology and Management Engineering (FITME), 2010 International Conference on
  • Conference_Location
    Changzhou
  • Print_ISBN
    978-1-4244-9087-5
  • Type

    conf

  • DOI
    10.1109/FITME.2010.5654711
  • Filename
    5654711