Wu, Yanni. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2009. / Includes bibliographical references (leaves 60-65). / Abstract also in Chinese. / Chapter Chapter 1: --- Introduction --- p.8 / Chapter Chapter 2: --- Research Significance / Chapter 2.1 --- Theoretical significance --- p.10 / Chapter 2.2 --- Empirical significance --- p.11 / Chapter Chapter 3 --- Literature Review / Chapter 3.1 --- Background of CSR --- p.12 / Chapter 3.2 --- The conceptual development of CSR --- p.13 / Chapter 3.3 --- Definition of CSR --- p.16 / Chapter 3.4 --- Why or why not corporations make philanthropic contributions? --- p.16 / Chapter 3.4.1 --- Economic rewards for doing corporate philanthropy --- p.16 / Chapter 3.4.2 --- Public Visibility --- p.17 / Chapter 3.4.3 --- Institutional perspective --- p.20 / Chapter 3.5 --- Research on CSR in China --- p.26 / Chapter 3.6. --- Theoretical Framework --- p.31 / Chapter Chapter 4: --- Data and Method --- p.33 / Chapter 4.1 --- Data --- p.33 / Chapter 4.2 --- Method --- p.35 / Chapter 4.3 --- Measurement --- p.37 / Chapter 4.3.1 --- Dependent Variables --- p.37 / Chapter 4.3.2 --- Independent Variables --- p.38 / Chapter 4.3.3 --- Control Variables --- p.41 / Chapter Chapter 5: --- Findings and Discussions --- p.44 / Chapter 5.1 --- Significance of variables indicating arguments of economic rewards --- p.45 / Chapter 5.2 --- Significance of variables indicating new institutionalism --- p.47 / Chapter 5.2.1 --- Variables indicating the normative influence --- p.47 / Chapter 5.2.2 --- Variables indicating the cultural-cognitive influence --- p.48 / Chapter 5.3 --- Significance of variable indicating political incentive --- p.51 / Chapter 5.4 --- Summary --- p.52 / Chapter Chapter 6: --- Conclusion --- p.57 / Reference --- p.60

Thesis (Ph. D.)--University of Hong Kong, 2008. / Also available in print.

Thesis (MBus) -- AUT University, 2009. / Includes bibliographical references. Also held in print (viii, 332 leaves : ill. ; 30 cm.) in the Archive at the City Campus (T 658.408 BLA)

Thesis (M.A.)--University of Southern California, 2006. / Adviser: Gail Light. Includes bibliographical references (p. 60-64)

No description available.

CSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publish CSR reports. The CSR reports published by the Chinese companies listed in Hong Kong were examined in this study to assess their quality. When compared to the selected CSR reports by Hong Kong leading companies/organization, the reports published by Chinese companies were of relatively low quality in general with a few outstanding examples. The weakest areas included the way to determine report content and report assurance. This often led to information bias that the companies omit negative and sensitive CSR issues. It is recommended to fully adopt international reporting guidelines such as Global Reporting Initiative (GRI) sustainability reporting guidelines, and thus the report content will be more relevant and comparable. Another major part of this study was a questionnaire survey targeting CSR specialists in Hong Kong to identify their views on CSR reporting in China. The result echoed with the findings from the report benchmarking that the specialists reckoned that the CSR reports produced by Chinese companies have room for improvement. Introducing mandatory CSR disclosure requirement was widely supported. Nevertheless, clear guidance and sufficient support in capacity building for the companies are recommended before launching mandatory CSR disclosure requirements to ensure report quality so that the reports will consist of meaningful and significant CSR information to their stakeholders. / published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

The main objective of this study is to develop an accounting and reporting system for the costs of corporate social responsibility performance. Secondary objectives of the study are: (1) to review the current issues of corporate social responsibility to be measured and reported; (2) to provide some guide-lines to help a company's management in selecting the socially relevant activities; (3) to investigate the rationale for corporate social involvement; (4) to indicate the legal minimum requirements in the major areas of corporate social performance; (5) to determine the concept of accounting for corporate social performance and the appropriate method for measuring and reporting the costs of such performance; and (6) to ascertain the current state of corporate social reporting practice in the United Kingdom. To achieve these objectives, the study begins by discussing the social activities to be covered in corporate social reporting. The rationale for initiating corporate social activities is also discussed and some guide-lines are offered. Moreover, the social actions which should be taken by all British companies, as they are legally required, are examined. Thereafter, the current development of accounting for corporate social responsibility is reviewed and it is concluded that this sort of accounting is still in its infancy. The reasons for which accountants should be concerned with corporate social responsibility accounting are then presented. The concept of accounting for corporate social performance is discussed and the scope of the concept determined. Several approaches for measuring and reporting corporate social performance are examined and it is indicated that the cost approach is the proper method to be employed in this study. Then, the cost concepts of accounting for corporate social performance are discussed from both accounting and economic points of view, and a method for measuring the social costs of a company's economic activities is presented. After reviewing the literature, an attempt is made to develop a framework for accounting and reporting of corporate social performance costs. The identification and classification of such costs are presented and the accounting treatment of these costs is discussed. Separate disclosures of such costs in the traditional financial statements are suggested and illustrated in this study. Finally, a survey of the current state of corporate' social reporting practice in the United Kingdom is given. This survey involved the analysis of corporate social responsibility disclosures in the annual reports and accounts of 207 companies extracted from the top 265 of the 1000 largest U. K. industrial companies. The results of the survey and examples of corporate social responsibility disclosures are presented. The detailed analysis is provided in an Appendix.

No description available.

Thesis (Ph.D.)--University of California, Riverside, 2007. / Adviser: Georgia Warnke. Includes bibliographical references.

Thesis (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (vii, 169 leaves ; 30 cm.) in the Archive at the City Campus (T 658.4080993 KAR)