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: firstname.lastname@example.org, email@example.com, and firstname.lastname@example.org 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,
The China Nonprofit Review – Brill
Published: Jan 1, 2010
Keywords: sustainability; Corporate social responsibility; report evaluation
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