Accounting Forum · 2005 · 278 citations · 23 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingEnvironmental AccountingCorporate Responsibility ReportingCorporate Social Responsibility ReportingCorporate Sustainability DisclosureDisclosure TheoryEnvironmental ReportingSocial ReportingCsr DisclosureCsr ReportingEnvironmental Accounting DisclosureEnvironmental Reporting StandardsEnvironmental Reporting TransparencyFirm-level Sustainability Disclosure
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.
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