An Evaluation of Social Responsibility Reporting in China

An Evaluation of Social Responsibility Reporting in China Th e China Nonprofi t Review 2 (2010) 101-128 CNPR brill.nl/cnpr © Koninklijke Brill NV, Leiden, 2010 DOI: 10.1163/187650910X12605098379139 Available online at brill.nl/cnpr An Evaluation of Social Responsibility Reporting in China Xu Xinyu, Zhao Yi, Xu Longhua XU Xinyu ( 许馨予 ), ZHAO Yi ( 赵屹 ), and XU Longhua ( 许龙华 ) are members of the 2009 graduating class in International Aff airs from Beijing Normal University’s College of Politics and International Relations E-mail: surexxy@gmail.com, shirleyyee1986@gmail.com, and 1225xlh@163.com Abstract In the past two years, the issuance of corporate social responsibility (CSR) reports has become an important nonprofi t practice of enterprises in China. As of April 2008, over eighty enterprises in China in industries such as biochemical and energy, food and beverage, computers, fi nance and insurance, and automotive had released CSR (or equivalent) reports. Using SustainAbility’s indi- cator system, the paper evaluates CSR reports issued by enterprises in China between May 2007 and April 2008. Th e paper fi nds reports’ descriptions of management and performance to be quite good, but that reports failed to give enough information about governance and strategy, data availability, audits, and other aspects. Furthermore, we discovered that the current indicator system, http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The China Nonprofit Review Brill

An Evaluation of Social Responsibility Reporting in China

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Publisher
Brill
Copyright
© 2010 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
1876-5092
eISSN
1876-5149
D.O.I.
10.1163/187650910X12605098379139
Publisher site
See Article on Publisher Site

Abstract

Th e China Nonprofi t Review 2 (2010) 101-128 CNPR brill.nl/cnpr © Koninklijke Brill NV, Leiden, 2010 DOI: 10.1163/187650910X12605098379139 Available online at brill.nl/cnpr An Evaluation of Social Responsibility Reporting in China Xu Xinyu, Zhao Yi, Xu Longhua XU Xinyu ( 许馨予 ), ZHAO Yi ( 赵屹 ), and XU Longhua ( 许龙华 ) are members of the 2009 graduating class in International Aff airs from Beijing Normal University’s College of Politics and International Relations E-mail: surexxy@gmail.com, shirleyyee1986@gmail.com, and 1225xlh@163.com Abstract In the past two years, the issuance of corporate social responsibility (CSR) reports has become an important nonprofi t practice of enterprises in China. As of April 2008, over eighty enterprises in China in industries such as biochemical and energy, food and beverage, computers, fi nance and insurance, and automotive had released CSR (or equivalent) reports. Using SustainAbility’s indi- cator system, the paper evaluates CSR reports issued by enterprises in China between May 2007 and April 2008. Th e paper fi nds reports’ descriptions of management and performance to be quite good, but that reports failed to give enough information about governance and strategy, data availability, audits, and other aspects. Furthermore, we discovered that the current indicator system,

Journal

The China Nonprofit ReviewBrill

Published: Jan 1, 2010

Keywords: sustainability; Corporate social responsibility; report evaluation

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