Research on the CSR Reporting Disclosure Practice in China – Critical Evaluate the Different Gap between the BP and CNPC

The corporate social responsibility (CSR) is becoming more and more important in today’s business, because the CSR shows the corporate culture, reputation and accountability to the public; so the CSR Reporting is the best way to disclose the corporate non-financial issues to the public. Nowadays, th...

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Bibliographic Details
Main Author: LI, Yihang
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2009
Online Access:https://eprints.nottingham.ac.uk/23159/
Description
Summary:The corporate social responsibility (CSR) is becoming more and more important in today’s business, because the CSR shows the corporate culture, reputation and accountability to the public; so the CSR Reporting is the best way to disclose the corporate non-financial issues to the public. Nowadays, the CSR Reporting is still a new subject and the report’s purpose is not familiar to the users in China, only large enterprise publishes CSR reports every year and the report disclosure practice is still in a very poor situation. In this dissertation, I am going to investigate the CSR Reporting leading-edge disclosure practice and the report guidelines, in order to gain the different gaps between the leading-edge organization and Chinese organization’s disclosure practice. The BP and CNPC will recognize as the research cases in this dissertation.