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Yekini, Kemi, Li, Han, Ohalehi, Paschal and Chijoke-Mgbame, Aruoriwo M (2019) 'CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange.' International Journal of Business Governance and Ethics, 13 (3). pp. 300-322.

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Abstract

In this paper we examined the relationship between CSR and corporate sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and disclosures around the globe. Using a sample of 317 companies, we drew insights from the triple bottom line (TBL) and stakeholder theory to investigate the relationship between CSR and corporate sustainability. Data was analysed using structural equation modelling (SEM). A major contribution of this paper is the construction of a comprehensive CSR information disclosure index capable of guiding researchers and managers in measuring their CSR activities and reporting. The study's findings revealed that most Chinese companies stayed at the intermediate level of CSR information disclosure. Although CSR disclosure in economic and social dimension has a significant positive effect on corporate sustainability, our result shows a negative relationship with CSR in environmental dimension.

Item Type: Journal Article
SOAS Departments & Centres: Departments and Subunits > School of Finance & Management
ISSN: 14779048
Copyright Statement: © 2019 Inderscience Enterprises Ltd. This is accepted manuscript if an article published by Inderscience in International Journal of Business Governance and Ethics, available online: https://doi.org/10.1504/IJBGE.2019.099370
DOI (Digital Object Identifier): https://doi.org/10.1504/IJBGE.2019.099370
Date Deposited: 07 Jan 2020 15:55
URI: https://eprints.soas.ac.uk/id/eprint/32119
Related URLs: https://www.ind ... er.php?id=99370

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