An Exploratory Study of the Balance Quality of CSR Reports of Ten Chinese Organizations

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aut.embargoNoen_NZ
aut.thirdpc.containsNoen_NZ
dc.contributor.advisorVan Staden, Chris
dc.contributor.advisorXu, Gina
dc.contributor.authorPeng, Xinyi
dc.date.accessioned2018-11-14T22:38:47Z
dc.date.available2018-11-14T22:38:47Z
dc.date.copyright2018
dc.date.issued2018
dc.date.updated2018-11-14T08:25:35Z
dc.description.abstractThe aim of this study is to explore whether ten selected Chinese organizations disclosed a balance quality information in their corporate social responsibility (CSR) reports. Previous studies have been done to assess the quality of CSR disclosure in western countries, but research is still lacking on the reporting quality of Chinese organizations. This study fills the gap and contributes to the existing literature by assessing the one of the quality principles suggested by GRI, balance quality, of CSR reports in China. This study is motivated by Boiral’s study (2013) and decides to focus on the investigation of balance in Chinese CSR reports. The results show that most examined Chinese CSR reports did not exhibit good balance; 85% of significant negative events were not disclosed in the reports. Positive sentences accounted for more than half the overall content of most analyzed CSR reports. The result suggests that Chinese managers communicate CSR information in a biased way. This study introduces the Chinese concept of face to explain the unbalanced results observed. It also provides some useful recommendations for future research.en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/12013
dc.language.isoenen_NZ
dc.publisherAuckland University of Technology
dc.rights.accessrightsOpenAccess
dc.subjectCSRen_NZ
dc.subjectCorporate Social Responsibilityen_NZ
dc.subjectChinaen_NZ
dc.subjectBalanceen_NZ
dc.subjectGRIen_NZ
dc.subjectQuality of CSR reportsen_NZ
dc.titleAn Exploratory Study of the Balance Quality of CSR Reports of Ten Chinese Organizationsen_NZ
dc.typeDissertationen_NZ
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Businessen_NZ
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