Firm performance, corporate ownership, and corporate social responsibility disclosure in China

Business Ethics, the Environment and Responsibility 22 (1):159-173 (2013)
  Copy   BIBTEX


The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state-owned enterprises compared with non-state-owned ones



    Upload a copy of this work     Papers currently archived: 91,322

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility.Michael L. Barnett - 2005 - Proceedings of the International Association for Business and Society 16:287-292.


Added to PP

67 (#236,854)

6 months
6 (#506,019)

Historical graph of downloads
How can I increase my downloads?