Assessing corporate social and financial performance in China

This study aims to examine corporate social responsibility disclosure (CSD) in China.

The paper examines the extent to which firm size and financial performance impacts social disclosure by examining published financial information and social disclosure information in annual reports.

Results indicate a positive relationship between firm size and disclosure but no relationship between firm profitability and disclosure.

Only 2008 annual reports with a relatively small sample size are used. Longitudinal studies in the future may be warranted.

CSD has become widespread in the west but is only now taking hold in the east. As many global firms expand operations in China, this paper will add to research in the area addressing CSD in that country.

Most studies have examined CSD in the west. This study makes a contribution to the corporate social responsibility literature by investigating an emerging market in China.