| Status | 已發表Published |
| Corporate social disclosure in the Chinese and Western mining industries: A comparative case study of two companies. | |
Noronha, C. ; Chen, T.
| |
| 2015-05-01 | |
| Source Publication | 5th World Accounting Frontiers Conference, University of Macau,Macau
 |
| Abstract | Companies in the western mining industry have been using corporate social disclosure (CSD) as a technique to obtain legitimacy for some time. In China, the practice of corporate social responsibility (CSR) and its disclosure is still at a preliminary stage. The current study compares the extent and quality of CSD of two mining companies, namely BHP Billiton in Australia and China Shenhua Energy in the Chinese mainland. To a certain extent, the study provides a snapshot of how China has been catching up with the West in terms of the development of CSR and CSD. From the perspective of the legitimacy theory, emphasis is placed on the qualitative differences of how the two companies in this controversial industry use CSD to gain social acceptance. Content analysis was employed to evaluate six CSR reports of the two companies over the period 2011-2013. The result shows that legitimacy theory can saliently explain the motivation behind the voluntary disclosure of CSR information in the sampled companies. Although both companies prepared their CSR reports in accordance with the Global Reporting Initiative Sustainability Reporting Guideline, the levels and contents of disclosure varied. BHP Billiton can be considered a mature reporter while China Shenhua Energy shows a gradual progression in CSD over the past several years. |
| Keyword | CSR social accounting China Mining industry |
| URL | View the original |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 14627 |
| Document Type | Conference paper |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Noronha, C.,Chen, T.. Corporate social disclosure in the Chinese and Western mining industries: A comparative case study of two companies.[C], 2015. |
| APA | Noronha, C.., & Chen, T. (2015). Corporate social disclosure in the Chinese and Western mining industries: A comparative case study of two companies.. 5th World Accounting Frontiers Conference, University of Macau,Macau. |
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