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Corporate social responsibility reporting and performance gap : a case study of Foxconn's Shenzhen factories

English Abstract

Companies are increasingly recognizing the importance of CSR (corporate social responsibility) reporting. There exists a substantial body of literature on CSR reporting, especially on the disclosure of environmental issues, yet disclosure of employee issues seems failed to gain enough attention. However, in China, there exists a host of factories that ignore employees’ interests, they treat workers like machines but pay them meagerly. Even though such situation exists, it seems that we cannot find details in the reports disclosed by these companies. Aiming at providing evidence of the existence of disclosure-performance gap in companies’ CSR report, mainly on employee issues, this paper conducts a case study on Foxconn Technology Group (hereinafter collectively called "Foxconn"), a Taiwanese multinational electronics manufacturing company, which has been trapped in controversies for employee issues. This paper used a content analysis method to compare Foxconn’s CSR reports for year 2010 and 2011 with information obtained outside Foxconn (news and third-party investigation reports) on its performance. To some extent, the result could indicate the reliability level of corporate CSR reporting as a measurement of its CSR performance to be used by stakeholders.

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Wang, Xiao Chen


Faculty of Business Administration


Department of Accounting and Information Management


M. Sc.


Social responsibility of business -- China -- Case studies

Social accounting -- Case studies

Business enterprises -- China -- Case studies


Noronha, Carlos

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