Author

Ho Yin WONG

Date of Award

9-19-2012

Degree Type

Thesis

Degree Name

Master of Philosophy (MPHIL)

Department

Accountancy

First Advisor

Dr. CHENG Lai-sheung, Suwina

Abstract

A series of China’s product safety scandals have recently aroused global concerns over the business ethics and corporate social responsibility (CSR) in China. General public believe that companies have a responsibility towards the society that goes beyond their obligation of maximizing profits. The aims of this research are to understand the development of CSR in China over the past few years and measure the effects of CSR on firm performance by examining the standalone CSR reports for the period 2008-2009. The latest data indicate that Chinese companies have been making progress in their CSR practices. The results of this study show that the prior financial performance is positively associated with CSR disclosure and the CSR disclosure has a significant and positive effect on the firm financial performance in the next year.

Recommended Citation

Wong, H. Y. (2012). Corporate social responsibility and firm performance: Evidence from China (Master's thesis, Lingnan University, Hong Kong). Retrieved from http://dx.doi.org/10.14793/acct_etd.16