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Corporate social disclosure : critical perspectives in China and Japan /
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. Ra...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Houndmills, Basingstoke, Hampshire ; New York, NY :
Palgrave Macmillan,
[2014]
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| Colección: | Palgrave Macmillan Asian business series.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Corporate social disclosure : |b critical perspectives in China and Japan / |c edited by Carlos Noronha, University of Macau, China. |
| 264 | 1 | |a Houndmills, Basingstoke, Hampshire ; |a New York, NY : |b Palgrave Macmillan, |c [2014] | |
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| 520 | |a 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. | ||
| 505 | 0 | |a 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. | |
| 504 | |a Includes bibliographical references. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Social accounting |z China. | |
| 650 | 0 | |a Social accounting |z Japan. | |
| 650 | 0 | |a Social responsibility of business |z China. | |
| 650 | 0 | |a Social responsibility of business |z Japan. | |
| 650 | 0 | |a Disclosure of information |z China. | |
| 650 | 0 | |a Disclosure of information |z Japan. | |
| 650 | 6 | |a Entreprises |x Responsabilité sociale |z Chine. | |
| 650 | 6 | |a Entreprises |x Responsabilité sociale |z Japon. | |
| 650 | 6 | |a Divulgation d'informations |z Chine. | |
| 650 | 6 | |a Divulgation d'informations |z Japon. | |
| 650 | 7 | |a Business & management. |2 bicssc | |
| 650 | 7 | |a Business ethics & social responsibility. |2 bicssc | |
| 650 | 7 | |a Cultural studies. |2 bicssc | |
| 650 | 7 | |a Corporate governance. |2 bicssc | |
| 650 | 7 | |a Economics. |2 bicssc | |
| 650 | 7 | |a Management & management techniques. |2 bicssc | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Industrial Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management Science. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a Disclosure of information |2 fast | |
| 650 | 7 | |a Social accounting |2 fast | |
| 650 | 7 | |a Social responsibility of business |2 fast | |
| 651 | 7 | |a China |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJcrd4RjtCBk4wfMhTwwG3 | |
| 651 | 7 | |a Japan |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJkT7GyCmyjxytDfqk6Yfq | |
| 700 | 1 | |a Noronha, Carlos, |e editor. | |
| 758 | |i has work: |a Corporate social disclosure (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGHpcRXJx9wMrVxjc6d9tC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Corporate social disclosure |z 9781137414670 |w (DLC) 2014026283 |w (OCoLC)881656032 |
| 830 | 0 | |a Palgrave Macmillan Asian business series. | |
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