The perceptions and challenges of corporate sustainability reporting in China
Business and Law
School of Business and Law
The connection between the respect of sustainable development and joint rules of conduct in international trade has increased dramatically in recent years. Many countries have promoted sustainability development and requirement with their trading partners both in the West and the East-Asian Region. This has led corporate sustainability disclosures to become a vital role that facilitates international trade. Although recently there have been numerous studies that investigate corporate sustainability disclosures in China, understanding the perceived importance of this form of disclosure cannot be ignored for analyses. Consequently, the purpose of this study is to provide exploratory evidence, showing the users’ perceived importance in corporate sustainability in China and addressing to what extent it is different from what was intended in the GRI guidelines. This study examines three sustainable aspects, which are corporate environmental, economic and social disclosures. The findings in this study provide an indication that what was intended in GRI may not be so important in China. Although there are indicators shown to be different from what was intended in the GRI guidelines, 50 % of the items remain to be significant when analysing CSD in China.