Title

What drives corporate sustainability disclosures made by Chinese listed companies?

Document Type

Conference Proceeding

Publication Title

ECU Business Doctoral and Emerging Scholars Colloquium 2016

School

School of Business and Law

RAS ID

23356

Comments

Zhang, J. & Djajadikerta, H. (2016). What drives corporate sustainability disclosures made by Chinese listed companies?. In ECU Business Doctoral and Emerging Scholars Colloquium 2016 (pp. 21 - 30). Joondalup, Australia: Edith Cowan University.

https://www.ecu.edu.au/__data/assets/pdf_file/0011/736697/ECUBDESC16_Proceedings.pdf

Abstract

This study examines the determinants of corporate sustainability disclosures (CSD) made by the listed firms in China, and how the CSD users perceived this form of disclosures. More precisely, we developed an instrument that provide an exploratory empirical view on how the listed sustainability performance indictors listed on GRI are differently perceived in China from what was intended by GRI. Based on this approach, we investigate in-depth and examined driving forces for the listed firm to issue CSD. The empirical results indicated that while Legitimacy Theory and Stakeholder Theory partially explained the quality of CSD, Signalling Theory was not supported.

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