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Corporate social responsibility reporting quality, board characteristics and corporate social reputation: evidence from China

Journal Article


Abstract


  • Purpose

    This paper examines the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

    Design/methodology/approach

    Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics, and corporate social reputation.

    Findings

    The results indicate that CSR reporting quality positively influences corporate social reputation but CEO/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

    Research limitations/implications

    The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

    Originality/value

    This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

UOW Authors


  •   Lu, Yingjun (external author)
  •   Abeysekera, Indra K. (external author)
  •   Cortese, Corinne

Publication Date


  • 2015

Citation


  • Lu, Y., Abeysekera, I. & Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: evidence from China. Pacific Accounting Review, 27 (1), 95-118.

Scopus Eid


  • 2-s2.0-84967606279

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/623

Number Of Pages


  • 23

Start Page


  • 95

End Page


  • 118

Volume


  • 27

Issue


  • 1

Abstract


  • Purpose

    This paper examines the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

    Design/methodology/approach

    Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics, and corporate social reputation.

    Findings

    The results indicate that CSR reporting quality positively influences corporate social reputation but CEO/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

    Research limitations/implications

    The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

    Originality/value

    This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

UOW Authors


  •   Lu, Yingjun (external author)
  •   Abeysekera, Indra K. (external author)
  •   Cortese, Corinne

Publication Date


  • 2015

Citation


  • Lu, Y., Abeysekera, I. & Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: evidence from China. Pacific Accounting Review, 27 (1), 95-118.

Scopus Eid


  • 2-s2.0-84967606279

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/623

Number Of Pages


  • 23

Start Page


  • 95

End Page


  • 118

Volume


  • 27

Issue


  • 1