International Journal of Social Science & Economic Research
Submit Paper

Title:
Research on Corporate Social Responsibility Information Disclosure: Review and Prospect

Authors:
HUANG Ziying

|| ||

HUANG Ziying
Ginling College, Nanjing Normal University, Nanjing, P.R.China, 210003

MLA 8
Ziying, HUANG. "Research on Corporate Social Responsibility Information Disclosure: Review and Prospect." Int. j. of Social Science and Economic Research, vol. 10, no. 1, Jan. 2025, pp. 324-341, doi.org/10.46609/IJSSER.2025.v10i01.018. Accessed Jan. 2025.
APA 6
Ziying, H. (2025, January). Research on Corporate Social Responsibility Information Disclosure: Review and Prospect. Int. j. of Social Science and Economic Research, 10(1), 324-341. Retrieved from https://doi.org/10.46609/IJSSER.2025.v10i01.018
Chicago
Ziying, HUANG. "Research on Corporate Social Responsibility Information Disclosure: Review and Prospect." Int. j. of Social Science and Economic Research 10, no. 1 (January 2025), 324-341. Accessed January, 2025. https://doi.org/10.46609/IJSSER.2025.v10i01.018.

References

[1] . Lu Daifu. 2001. Review of Definitions of Corporate Social Responsibility in Foreign Countries. Modern Law Science, 3: 137-144. (In Chinese)
[2] . Li Zheng, Xiang Rui. 2007. Research on the Content Definition, Measurement Method, and Current Status of Corporate Social Responsibility Information Disclosure in Chinese Enterprises. Accounting Research, 7: 3-11+95. (In Chinese)
[3] . Lindblom C K. 1994. The implications of organizational legitimacy for corporate social performance and disclosure[C]//Critical Perspectives on Accounting Conference, New York.
[4] . Roberts, R.W. 1992. Determinants of corporate social responsibility disclosure: an application of stakeholder theory, Accounting, Organisations and Society, 6:595-612.
[5] . Cowen S S, Ferreri L B, Parker L D. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and society, 2:111-122.
[6] . Patten D M. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and public policy, 4:297-308.
[7] . Li Zheng. 2006. An Empirical Study on the Factors Influencing Corporate Social Responsibility Information Disclosure. Special Economic Zone Economy, 8: 324-325. (In Chinese)
[8] . Ma Lianfu, Zhao Ying. 2007. Research on Factors Influencing Social Responsibility Information Disclosure of Listed Companies [J]. Securities Market Herald, 3: 4-9. (In Chinese)
[9] . Trotman K T, Bradley G W. 1981. Associations between social responsibility disclosure and characteristics of companies. Accounting, organizations and society, 4:355-362.
[10] . Kelly G J. 1981. Australian social responsibility disclosure: some insights into contemporary measurement. Accounting & Finance, 2:97-107.
[11] . Brammer S, Pavelin S. 2004. Voluntary social disclosures by large UK companies. Business Ethics: A European Review, 2-3:86-99.
[12] . Hooghiemstra R. 2000. Corporate communication and impression management–new perspectives why companies engage in corporate social reporting. Journal of business ethics, 1:55-68.
[13] . Bowman E H. 1978. Strategy, annual reports, and alchemy. California management review, 3:64-71.
[14] . Abbott W F, Monsen R J. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of management journal, 3:501-515.
[15] . Li Zheng. 2006. An Empirical Study on the Factors Influencing Corporate Social Responsibility Information Disclosure. Special Economic Zone Economy, 8: 324-325. (In Chinese)
[16] . He Yu, Tang Qingliang, Wang Kaitian. 2017. Carbon Performance and Financial Performance. Accounting Research, 2: 76-82+97. (In Chinese)
[17] . Ingram R W, Frazier K B. 1983. Narrative disclosures in annual reports. Journal of Business Research, 1:49-60.
[18] . Bowman E H, Haire M. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society, 1:11-21.
[19] . Lai Yan, Zhang Fan, Liu Jun. 2021. A Review and Prospect of Factors Influencing Corporate Social Responsibility Information Disclosure. Friends of Accounting, 15: 60-64. (In Chinese)
[20] . Joyce van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar. 2005. Exploring differences in social disclosures internationally: A stakeholder perspective, Journal of Accounting and public policy. 123-151.
[21] . Li Zhibin, Zhang Tiesheng. 2017. Internal Control, Nature of Property Rights, and Corporate Social Responsibility Information Disclosure: Empirical Evidence from Listed Companies in China. Accounting Research, 10: 86-92+97. (In Chinese)
[22] . Porta R L, Lopez-de-Silanes F, Shleifer A, et al. 1998. Law and finance. Journal of political economy, 6:1113-1155.
[23] . Halme M, Huse M. 1997. The influence of corporate governance, industry and country factors on environmental reporting. Scandinavian journal of Management, 2:137-157.
[24] . Ho C A, Williams S M. 2003. International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources. The International Journal of Accounting, 4:465-491.
[25] . Hashim H A, Rahman M S A. 2011. Multiple board appointments: are directors effective? International Journal of Business and Social Science, 17.
[26] . Zheng Guanqun, Song Lin, Hao Yuanxiao. 2015. Top Management Team Characteristics, Strategic Behavior, and the Quality of Corporate Social Responsibility Information Disclosure. Economic Survey, 2:111-116. (In Chinese)
[27] . Li Qiang, Zhu Yanghui. 2014. External Pressure, Corporate Governance, and the Quality of Environmental Information Disclosure: An Empirical Test Based on Listed Companies in the Coal Industry. Economics and Management, 3: 68-73. (In Chinese)
[28] . Hambrick D.C., Mason P.A. 1984. Upper echelons: the organization as a reflection of its top managers. Academy of Management Review, 2?193-206.
[29] . Zhang Zhengyong, Ji Li. 2013. The Demographic Background of Entrepreneurs and Corporate Social Responsibility Information Disclosure. China Population, Resources and Environment, 4: 131-138. (In Chinese)
[30] . Wang Shihong. 2016. Ownership Nature, Executive Background Characteristics, and Corporate Social Responsibility Disclosure: Evidence from Listed Companies in China. Accounting Research, 11: 53-60+96. (In Chinese)
[31] . Fernandez-Feijoo B, Romero S, Ruiz S. 2012. Does board gender composition affect corporate social responsibility reporting. International Journal of Business and Social Science, 1:31-38.
[32] . Huang Heshu, Zhou Zejiang. 2015. Female Executives, Trust Environment, and Corporate Social Responsibility Information Disclosure: Evidence from A-share Listed Companies Voluntarily Disclosing Social Responsibility Reports. Audit & Economics Research, 4: 30-39. (In Chinese)
[33] . Zhou Xinjun, Zhang Lanlan. 2022. Does the Proportion of Female Executives Affect Accounting Conservatism? - Based on the Mediating Effect Test of Corporate Social Responsibility Information Disclosure. Journal of Jishou University (Social Sciences Edition), 43: 78-87. (In Chinese)
[34] . Song Jianbo, Wen Wen, Wang Dehong. 2017. Can Overseas-Returned Executives Promote Corporate Risk-Taking? - Evidence from A-share Listed Companies in China. Finance & Trade Economics, 38: 111-126. (In Chinese)
[35] . Jiang Yangming, Lai Yan. 2019. The Impact of Executives' Overseas Background on Corporate Social Responsibility Information Disclosure: Based on the Moderating Effect of Regulatory Pressure in the Region of Appointment. Journal of Shanxi Finance and Economics University, 1: 70-86. (In Chinese)
[36] . Lai Yan, Liu Xiaoli. 2022. Executives' Overseas Background, Attention Allocation, and Corporate Social Responsibility Information Disclosure. Finance and Economics, 2: 86-96. (In Chinese)
[37] . Wu Yaqin, Liu Lu. 2020. Characteristics of Top Management Team, Operating Performance, and the Quality of Corporate Social Responsibility Information Disclosure. Accounting Communication, 12: 29-33. (In Chinese)
[38] . Luo Shuangfa, Ou Xiaoming, Lai Yan. 2015. Political Connections and the Quality of Corporate Social Responsibility Information Disclosure: Evidence from the Top 100 Listed Companies in CSR Information Disclosure Quality. Journal of South China Normal University (Social Sciences Edition), 3: 110-116. (In Chinese)
[39] . Qin Xuzhong, Wang Zongshui, Zhao Hong. 2018. Corporate Governance and Corporate Social Responsibility Disclosure: A Study of Small and Medium-sized Enterprises on the ChiNext Board. Management Review, 3: 188-200. (In Chinese)
[40] . He Yunlong, Xiao Mingyue. 2020. Political Connections, Media Coverage, and Corporate Social Responsibility Information Disclosure: An Empirical Analysis Based on A-share Data from Shanghai and Shenzhen Stock Exchanges. Journal of Harbin University of Commerce (Social Sciences Edition), 2: 93-102. (In Chinese)
[41] . Shen Hongtao. 2006. Corporate Characteristics and Corporate Social Responsibility Information Disclosure: Evidence from Listed Companies in China. Proceedings of the 2006 Academic Annual Meeting of the Chinese Accounting Society (Volume 2), 538-545. (In Chinese)
[42] . Tang Xiaojian. 2016. Internal Control, Institutional Environment, and the Quality of Corporate Social Responsibility Information Disclosure. Accounting and Economics Research, 30: 85-104. (In Chinese)
[43] . Hillman A J, Keim G D. 2001. Shareholder value, stakeholder management, and social issues: what's the bottom line? Strategic management journal, 2:125-139.
[44] . Tian Lihui. 2006. Overseas Listing, Institutional Transition, and Bank Performance: A Case Study of Bank of China (Hong Kong). Management World, 2: 110-122+133+172. (In Chinese)
[45] . Luo Yuanda, Xiong Guobao, Zhao Jianbin. 2021. Strategic Types, Institutional Environment, and the Quality of Corporate Social Responsibility Information Disclosure: Evidence from Mining Listed Companies in China. Accounting Communication, 3: 64-67. (In Chinese)

ABSTRACT:
The rapid economic development in China has also brought about many social responsibility issues. Corporate social responsibility (CSR) information disclosure has increasingly garnered attention, and related research has continued to deepen, yielding corresponding results. This paper first discusses the motives for CSR information disclosure based on legitimacy theory and stakeholder theory. It then reviews and comments on the influencing factors from three aspects: corporate characteristics, executive characteristics, and institutional environment. Finally, it proposes directions for future in-depth research and outlooks: (1) Continuously exploring the relationship between corporate financial characteristics and CSR information disclosure based on the social context of China's national conditions; (2) Investigating the relationship between executive characteristics and CSR information disclosure from the perspective of psychological traits; (3) Deeply explaining the influence mechanisms of corporate characteristics and executive characteristics on CSR information disclosure, and seeking intermediary variables and moderating variables for research; (4) Exploring the impact of the institutional environment on CSR disclosure by leveraging temporal opportunities and differences among local governments.

IJSSER is Member of