UM E-Theses Collection (澳門大學電子學位論文庫)
Title
Corporate social responsibility disclosure behavior of banks in Mainland China 2008-2012
English 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 the SSE requirements. Political economy theory and legitimacy theory are used to describe the phenomenon of CSR disclosure in China. Since the SSE has 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.
Issue Date
2015
Author
Wong, Si Mei
Faculty
Faculty of Business Administration
Department:
Department of Accounting and Information Management
Degree
M.B.A.
Subject
Social responsibility in banking -- China
Disclosure in accounting
Accounting -- Department of Accounting and Information Management


Supervisor
Noronha Carlos
Library URL
b3337492
Files In This Item:
Full-text (Intranet only)
Location
1/F Zone C
Supervisor
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