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Status已發表Published
Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident
Noronha, C.
2015-12-01
Source PublicationSustainability Accounting, Management and Policy Journal
ABS Journal Level2
ISSN2040-8021
Pages446-474
Abstract

Purpose – The purpose of this paper is to focus on the corporate response of Chinese railway companies after the deadly Wenzhou train accident in China which happened on July 23, 2011. Few studies on corporate social responsibility (CSR) in developing countries have looked into whether the information disclosed by companies is satisfactory with sufficient response after a major incident has happened. Design/methodology/approach – Five companies with the largest market value in the Chinese railway industry involved in the production of trains and railway systems connected to the “7.23” incident were taken as the observations in this study. Information published by the companies and the media related to the accident, including CSR and sustainability reports, company Web sites, news and press releases and Internet postings, were investigated in detail in a qualitative manner. Findings – The findings show that disclosure of information related to the “7.23” incident was very low or almost inexistent in the observed companies. For those that claimed that they had followed CSR reporting standards and guidelines, the disclosed information appeared to be insufficient to reveal practical information and fulfill stakeholders’ requirements. The study also sheds light on the corporate repo

KeywordChina Csr Disclosure Railway
DOI10.1108/SAMPJ-09-2014-0057
Language英語English
The Source to ArticlePB_Publication
Fulltext Access
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Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Recommended Citation
GB/T 7714
Noronha, C.. Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident[J]. Sustainability Accounting, Management and Policy Journal, 2015, 446-474.
APA Noronha, C..(2015). Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident. Sustainability Accounting, Management and Policy Journal, 446-474.
MLA Noronha, C.."Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident".Sustainability Accounting, Management and Policy Journal (2015):446-474.
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