Perceived importance of corporate sustainability disclosure: Evidence from China
Document Type
Book Chapter
Publisher
Springer
Place of Publication
Cham
School
School of Business and Law
RAS ID
27945
Abstract
While effective sustainability reporting frameworks have become more important as sustainability disclosures have become integrated with the current economy, their complexity and users’ different expectations often deter the practice of sustainability reporting. This chapter offers an insight into users’ perceived importance of the indicators in the Global Reporting Initiative (GRI) reporting framework based on a study in China , which represents an Asian giant economy with differences from the Western developed countries that the reporting frame-works were mostly developed around. The findings show that Chinese users’ perceived the relative importance of the indicators differently, with issues such as the environment being emphasised. This understanding needs to be considered in the future development of sustainability reporting and policies.
DOI
10.1007/978-3-319-71449-3_13
Access Rights
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Comments
Trireksani, T., Djajadikerta, H. G., & Zhang, J. (2018). Perceived importance of corporate sustainability disclosure: Evidence from China. In Disciplining the Undisciplined? (pp. 211-223). Springer, Cham. Available here