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

72 Scopus citations


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
Issue number2
StatePublished - Apr 1 2013


All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Economics and Econometrics

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