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.
Copyright
The copyright of this thesis is owned by its author. Any reproduction, adaptation, distribution or dissemination of this thesis without express authorization is strictly prohibited.
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