Research Output

Determinants of corporate social and environmental reporting in Hong Kong: a research note.

  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.

  • Type:

    Article

  • Date:

    31 May 2005

  • Publication Status:

    Published

  • Publisher

    Elsevier

  • DOI:

    10.1016/j.accfor.2005.01.002,

  • ISSN:

    0155-9982

  • Library of Congress:

    HD28 Management. Industrial Management

  • Dewey Decimal Classification:

    658 General management

Citation

Gao, S. S., Heravi, S. & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum. 29, 233-242. doi:10.1016/j.accfor.2005.01.002,. ISSN 0155-9982

Authors

Keywords

Annual reports; Hong Kong; Social and environmental voluntary disclosure;

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