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Macau Periodical Index (澳門期刊論文索引)
- Author
- Noronha, Carlos; Wong, Si Mei Sammi
- Title
- Corporate social responsibility disclosure behavior of Chinese banks in Mainland China 2008-2012
- Journal Name
- Euro Asia Journal of Management
- Pub. Info
- Dec. 2015, Vol.25, No.1/2, pp. 15-53
- Keyword
- Corporate social responsibility; Banks; China; Disclosure
- Abstract
- Abstract : In recent years, the government of China has taken many CSR (Corporate Social Responsibility) actions with the aim to improve CSR disclosure behavior in China. Based on content analysis, this study attempts to analyze CSR disclosure practices of mainland Chinese banks against economic, social, and environmental aspects during the period 2008-2012 listed on the A shares of the SSE (Shanghai Stock Exchange). Moreover, this paper identifies any conformance/non-conformance aspects of the banks in relation to SSE requirements. Political economy theory and legitimacy theory are used to describe the phenomenon of CSR disclosure in China. Since the SSE issued the guidelines and notice to all listed companies in May 2008, 2008 is chosen as the starting point for comparison and the trends are observed for five consecutive years to 2012. In addition, content analysis is used to investigate the sampled banks' level of adherence to the SSE requirements. Paragragh Headings: 1. Introduction 1.1. Background 1.2. Objective and motivation for the study 1.3. Research question 1.4. Methodology 2. Literature review 2.1. Theoretical framework for CSR disclosure 2.2. China's CSR disclosure efforts 2.3. The SSE guidelines and notice 2.4. Global reporting initiative (GRI) guidelines 3. Methodology of the study 3.1. Research methods 3.2. Units of analysis 3.3. Sampling units 3.4. Coding units 3.5. Coding categories 3.6. Coding process 3.7. Sample selection 3.8. Limitations 4. Analysis 4.1. Summary of the CSR disclosure behavior of banks 2008-2012 4.2. Comparison among sampled banks' CSR disclosure 2008-2012 4.3. Motivations of CSR disclosure 5. Conclusion 5.1. Findings of the study 5.1. Limitations 5.2. Contributions 5.3. Implications for further research Tables: 1. Selected targets of the 11th Five-Year Plan (E: Expected; C: Compulsory) 2. Performance indicators proposed by GRI 3rd edition 3. Sampled banks selected from Shanghai stock exchange 4. Summary of the score of the sampled banks 5. Summary of the yearly and average increase rate of score of the sampled banks Figures: 1. Split of CSR categories 2008-2012 2. Total number of related sentences 2008-2012 3. Comparison of CSR related sentences of the Pudong Bank 2008-2012 4. Total number of sentences relative to pages of the CSR report of the Pudong Bank 2008-2012 5. Score of the Pudong Bank 2008-2012 6. Comparison of CSR related sentences of Minsheng Bank 2008-2012 7. Total number of sentences relative to pages of the CSR report of the Minsheng Bank 2008-2012 8. Score of the Minsheng Bank 2008-2012 9. Comparison of CSR related sentences of the Industrial and Commercial Bank of China 2008-2012 10. Total number of sentences relative to pages of the CSR report of the Industrial and Commercial Bank of China 2008-2012 11. Score of the Industrial and Commercial Bank of China 2008-2012 12. Comparison of CSR related sentences of the Bank of China 2008-2012 13. Total number of sentences relative to pages of the CSR report of the Bank of China 2008-2012 14. Score of the Bank of China 2008-2012 15. Comparison of CSR related sentences of the Bank of Communications during 2008-2012 16. Total number of sentences relative to pages of the CSR report of the Bank of Communications 2008-2012 17. Score of the Bank of Communications 2008-2012 18. Comparison of CSR related sentences of the Bank of Beijing 2008-2012 19. Total number of sentences relative to pages of the CSR report of the Bank of Beijing 2008-2012 20. Score of the Bank of Beijing 2008-2012 21. Comparison of CSR related sentences of the China Construction Bank 2008-2012 22. Total number of sentences relative to pages of the CSR report of the China Construction Bank 2008-2012 23. Score of the China Construction Bank 2008-2012