Social and Environmental Disclosure by Chinese Firms

Yingjun Lu obtained her PhD from the University of Wollongong, Australia. She is Lecturer in Accounting at the Shanghai University of International Business and Economics, China. Her teaching interests include both financial and managerial accounting. As an accounting academic, she has expertise and research interests in social and environmental accounting and corporate governance. She has published on social and environmental disclosure, internal audit and corporate governance in Chinese and international journals.Indra Abeysekera is a skilled and committed accounting academic and research leader, having expertise in financial accounting. Professor Abeysekera has an outstanding track record in the accounting discipline, four peer reviewed research books, and publications in excess of 100 articles. He is currently Associate Professor in accounting at the University of Wollongong, Australia.

‘Social and Environmental Disclosure by Chinese Firms is an essential resource for researchers interested not only in the global spread of disclosure practices, but also the increasing focus on social and environmental responsibility by Chinese firms. A highlight of the book is the authors mixed method approach to unpacking how and why stakeholders and firms' interest in appearing legitimate influence disclosure patterns in China. The book is methodologically rigorous and the authors have provided detailed appendices on the different rating methodologies, guidelines and measurement used in the study that will be valuable to many future researchers on the topic.’ — Christopher Marquis, Associate Professor, Harvard Business School, U.S.A.

• 1. Introduction 2. Literature review 3. Theoretical framework 4. Research methodology and methods 5. Empirical results – the current social and environmental disclosure practices of socially responsible Chinese listed firms 6. Empirical results – stakeholders’ power, corporate characteristics, and social and environmental disclosure 7. Empirical results – CSR report, corporate governance and corporate reputation 8. Conclusions