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Does ownership type matter for corporate social responsibility disclosure: Evidence from China

Hu, Yuanyuan; Zhu, Yanhui; Hu, Yuxiao

Authors

Yuanyuan Hu

Yanhui Zhu Yanhui.Zhu@uwe.ac.uk
Senior Lecturer in Economics

Yuxiao Hu



Abstract

The evidence of the effect of ownership structure on corporate social responsibility (CSR) is relatively sparse especially in the emerging economies. This paper seeks to address this situation to comprehensively examine the link between different types of shareholders and CSR disclosure in the context of China. Our findings reveal that different owners have differential impact on the CSR. The firms controlled by the state are more likely to disclose CSR information and their CSR reports’ quality is better compared with non-SOEs. Interestingly, firms with more shares held by mutual funds, foreign investors or other corporations are significantly better at CSR disclosure. The study also discloses that firm size, profitability, and leverage affect CSR in China. Overall the study contributes to the literature on CSR practices in emerging countries and point to some policy suggestions.

Citation

Hu, Y., Zhu, Y., & Hu, Y. (2016). Does ownership type matter for corporate social responsibility disclosure: Evidence from China

Journal Article Type Conference Paper
Conference Name Global Conference on Business and Finance
Acceptance Date Jan 4, 2016
Publication Date Jan 7, 2016
Journal Global Conference on Business and Finance Proceedings
Print ISSN 1941-9589
Peer Reviewed Not Peer Reviewed
Volume 11
Issue 1
Pages 183-197
Keywords CSR, China, ownership structure, SOEs, stakeholder theory
Publisher URL http://www.theibfr.com/proceedings.htm
Additional Information Title of Conference or Conference Proceedings : GLOBAL CONFERENCE ON BUSINESS AND FINANCE PROCEEDINGS

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