An analysis on corporate social responsibility report: Evidences from chinese listed companies

This paper analyses industry distribution, scales, profit, and ownership of 32 Chinese Listed Companies, which have issued corporate social responsibility report up to October 2007. Contents of 32 social responsibility reports are analyzed and evaluated comprehensively. The author finds that corporate social responsibility reports could be useful, efficient tools to deliver information about corporate social performance to stakeholders. In addition, state-owned enterprises are more enthusiastic about corporate social responsibility than private enterprises. Regulations from security exchange play important roles to promote CSR among Chinese listed companies. Moreover, some problems associated with CSR reports, e.g. misunderstanding about the true meaning of CSR, and the deficiencies of integrity, authenticity, reliability and standardization, need to be addressed.