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

Qi Li, Wei Luo, Yaping Wang, Liansheng Wu

Research output: Contribution to journalReview article

71 Citations (Scopus)

Abstract

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.

Original languageEnglish (US)
Pages (from-to)159-173
Number of pages15
JournalBusiness Ethics
Volume22
Issue number2
DOIs
StatePublished - Apr 1 2013

Fingerprint

Firm performance
China
Disclosure
Corporate Social Responsibility
Corporate ownership
Mediating effect
State-owned enterprises

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Economics and Econometrics

Cite this

Li, Qi ; Luo, Wei ; Wang, Yaping ; Wu, Liansheng. / Firm performance, corporate ownership, and corporate social responsibility disclosure in China. In: Business Ethics. 2013 ; Vol. 22, No. 2. pp. 159-173.
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Firm performance, corporate ownership, and corporate social responsibility disclosure in China. / Li, Qi; Luo, Wei; Wang, Yaping; Wu, Liansheng.

In: Business Ethics, Vol. 22, No. 2, 01.04.2013, p. 159-173.

Research output: Contribution to journalReview article

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