Determinants of corporate social and environmental reporting in Hong Kong: a research note |
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| Authors: | Simon S Gao Saeed Heravi Jason Zezheng Xiao |
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| Institution: | aSchool of Accounting and Economics, Napier University, Craiglockhart Campus, Edinburgh EH14 1DJ, Scotland, UK;bCardiff Business School, Cardiff University, Colum Drive, Cardiff CF10 3EU, UK |
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| Abstract: | The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms. |
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| Keywords: | Annual reports Hong Kong Social and environmental voluntary disclosure |
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