Title :
Sustainability reports in China: Content analysis
Author :
Huang, Tong ; Wang, Aiguo
Author_Institution :
Inst. of Accounting, Shandong Economic Univ., Jinan, China
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;
Conference_Titel :
Future Information Technology and Management Engineering (FITME), 2010 International Conference on
Conference_Location :
Changzhou
Print_ISBN :
978-1-4244-9087-5
DOI :
10.1109/FITME.2010.5654711
