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The Resource Corporate social disclosure : critical perspectives in China and Japan, edited by Carlos Noronha, (electronic book)

Corporate social disclosure : critical perspectives in China and Japan, edited by Carlos Noronha, (electronic book)

Label
Corporate social disclosure : critical perspectives in China and Japan
Title
Corporate social disclosure
Title remainder
critical perspectives in China and Japan
Statement of responsibility
edited by Carlos Noronha
Contributor
Subject
Language
eng
Summary
Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.
Member of
Cataloging source
UK-WkNB
Illustrations
illustrations
Index
index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Noronha, Carlos
http://library.link/vocab/subjectName
  • Social accounting
  • Social accounting
  • Social responsibility of business
  • Social responsibility of business
  • Disclosure of information
  • Disclosure of information
Summary expansion
Corporate social disclosure (CSD), as an important branch in social accounting, has been widely examined since the 1970s. During that time, managers were under pressure to disclose the wider consequences that corporate activities may have on the environment, human resources and consumer policies. Rapid globalization in the 1980s and 1990s has forced corporations to realize that their operations and activities are not in a vacuum but have immense consequences both locally and globally. Consumers started to have an increasing awareness of corporate social responsibility (CSR) and expected far more transparency in corporate affairs. The disclosure of this kind of information is demanded by various stakeholder groups, including governments and pressure groups. Nowadays, CSD is still voluntary in most countries although some European countries including France and Germany have mandatory requirements in environmental disclosure. Even so, given the fierce competition among global business players and the increased knowledge and demand of various stakeholders, companies, in order to continue to obtain their legitimate license to operate in society, cannot avoid CSD. Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. The first reason is because Japan has a more mature approach to CSD as its development started quite early together with its Western counterparts. The second reason is inspired by prior literature on the cultural influence on corporate financial disclosure. A number of studies have employed Hofstede's four cultural dimensions to explain different countries' levels of disclosure of accounting information. The third reason is despite Japan's maturity in CSR and CSD and China's inexperience, both countries in recent years have shocked the world with serious business scandals
Label
Corporate social disclosure : critical perspectives in China and Japan, edited by Carlos Noronha, (electronic book)
Instantiates
Publication
Bibliography note
Includes index
Contents
1. Corporate Social Disclosure in China and Japan: An Introduction-- Carlos Noronha PART I: CORPORATE SOCIAL DISCLOSURE IN CHINA 2. The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation-- Cynthia M.I. Si Tou and Carlos Noronha 3. Corporate Social Disclosure and Performance Gap: 'Greenwashing' Foxconn's Shenzhen Factories-- Carlos Noronha and Stefanie X. Wang 4. Corporate Social Disclosure: The Case of China's Milk Product Industry-- Carlos Noronha and Katy W.P. Kong 5. How do Chinese SOEs Integrate Economic Functions with Social Functions? A Viewpoint Based on the Analysis of Social Reporting Features-- Jenny J.Q. Guan 6. An Initial Exploration of Corporate Social Disclosure and Responsible Gaming Disclosure in Macau's Gambling Industry-- Tiffany C.H. Leung PART II: CORPORATE SOCIAL DISCLOSURE IN JAPAN 7. Corporate Social Disclosure in Annual Reports: Empirical Evidence from Japan-- Mohobbot Ali and Mohammad Badrul Haider 8. Global Compact Corporations in Japan and their Reporting: Trends and Issues-- Mari Kondo 9. Assurance in Sustainability Reporting: Evidence from Japan-- Mohammad Badrul Haider and Katsuhiko Kokubu 10. The Growing Acceptance of Global Standards by Japanese Firms and its Implication in Terms of Social Disclosure-- Philippe Debroux 11. Corporate Social Disclosure Practices in Japanese Corporations: The Case of Meiko Electronics-- Gustavo Tanaka 12. Corporate Social Disclosure in China and Japan: Concluding Remarks-- Carlos Noronha
Control code
9781137414694
Extent
xii, 358 p.
Form of item
electronic
Governing access note
Users can print and/or download individual articles/chapters and other individual items from Palgrave Connect ebooks, limited to no more than one chapter per title per authorised user
Isbn
9781137414670
Other physical details
ill.
Specific material designation
unspecified
Type of computer file
PDF.
Label
Corporate social disclosure : critical perspectives in China and Japan, edited by Carlos Noronha, (electronic book)
Publication
Bibliography note
Includes index
Contents
1. Corporate Social Disclosure in China and Japan: An Introduction-- Carlos Noronha PART I: CORPORATE SOCIAL DISCLOSURE IN CHINA 2. The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation-- Cynthia M.I. Si Tou and Carlos Noronha 3. Corporate Social Disclosure and Performance Gap: 'Greenwashing' Foxconn's Shenzhen Factories-- Carlos Noronha and Stefanie X. Wang 4. Corporate Social Disclosure: The Case of China's Milk Product Industry-- Carlos Noronha and Katy W.P. Kong 5. How do Chinese SOEs Integrate Economic Functions with Social Functions? A Viewpoint Based on the Analysis of Social Reporting Features-- Jenny J.Q. Guan 6. An Initial Exploration of Corporate Social Disclosure and Responsible Gaming Disclosure in Macau's Gambling Industry-- Tiffany C.H. Leung PART II: CORPORATE SOCIAL DISCLOSURE IN JAPAN 7. Corporate Social Disclosure in Annual Reports: Empirical Evidence from Japan-- Mohobbot Ali and Mohammad Badrul Haider 8. Global Compact Corporations in Japan and their Reporting: Trends and Issues-- Mari Kondo 9. Assurance in Sustainability Reporting: Evidence from Japan-- Mohammad Badrul Haider and Katsuhiko Kokubu 10. The Growing Acceptance of Global Standards by Japanese Firms and its Implication in Terms of Social Disclosure-- Philippe Debroux 11. Corporate Social Disclosure Practices in Japanese Corporations: The Case of Meiko Electronics-- Gustavo Tanaka 12. Corporate Social Disclosure in China and Japan: Concluding Remarks-- Carlos Noronha
Control code
9781137414694
Extent
xii, 358 p.
Form of item
electronic
Governing access note
Users can print and/or download individual articles/chapters and other individual items from Palgrave Connect ebooks, limited to no more than one chapter per title per authorised user
Isbn
9781137414670
Other physical details
ill.
Specific material designation
unspecified
Type of computer file
PDF.

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