The DOI matches its Crossref record; 21 of the 21 references it cites were found in a registry or an index.
Determinants of corporate social and environmental reporting in Hong Kong: a research note
Abstract
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms.
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Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
International Journal of Management
(2020) · International Journal of Management · doi:10.35620/ijm · Cited by 2,816
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
Roberts, R. W. (1992) · Accounting, Organizations and Society · doi:10.1016/0361-3682(92)90015-k · Cited by 2,322
Some determinants of social and environmental disclosures in New Zealand companies
Hackston, D., & Milne, M. J. (1996) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579610109987 · Cited by 2,165
Exploring the reliability of social and environmental disclosures content analysis
Milne, M. J., & Adler, R. W. (1999) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579910270138 · Cited by 1,425
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CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?
ADAMS, C. A., HILL, W.-Y., & ROBERTS, C. B. (1998) · The British Accounting Review · doi:10.1006/bare.1997.0060 · Cited by 912
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension
Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001) · Journal of Business Finance & Accounting · doi:10.1111/1468-5957.00376 · Cited by 843
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The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review
Drempetic, S., Klein, C., & Zwergel, B. (2020) · Journal of Business Ethics · doi:10.1007/s10551-019-04164-1 · Cited by 1,537
Ali, W., Frynas, J. G., & Mahmood, Z. (2017) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1410 · Cited by 930
Impact of CSR disclosure on profitability and firm performance of Malaysian halal food companies
Ahmad, Z., Hidthiir, M. H. B., & Rahman, M. M. (2024) · Discover Sustainability · doi:10.1007/s43621-024-00189-3 · Cited by 37
Metadata
- Authors
- Gao, S. S., Heravi, S., & Xiao, J. Z.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2005-06
- Volume
- 29
- Issue
- 2
- Pages
- 233-242
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W2031027261
- Cited by
- 277
- References
- 21
- FWCI
- 17.10
- Type
- journal article
- Language
- en
- Open access
- closed
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- Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum. https://doi.org/10.1016/j.accfor.2005.01.002
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
