Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China

15 Pages Posted: 19 Mar 2013

See all articles by Qi Li

Qi Li

Peking University - Guanghua School of Management

Wei Luo

Peking University - Guanghua School of Management

Yaping Wang

Peking University - Guanghua School of Management

Liansheng Wu

Peking University - Guanghua School of Management

Date Written: April 2013

Abstract

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones.

Suggested Citation

Li, Qi and Luo, Wei and Wang, Yaping and Wu, Liansheng, Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China (April 2013). Business Ethics: A European Review, Vol. 22, Issue 2, pp. 159-173, 2013. Available at SSRN: https://ssrn.com/abstract=2235436 or http://dx.doi.org/10.1111/beer.12013

Qi Li

Peking University - Guanghua School of Management

Peking University
Beijing, Beijing 100871
China

Wei Luo

Peking University - Guanghua School of Management ( email )

Room 461 Guanghua Building
Peking University
Beijing, Beijing 100871
China

Yaping Wang

Peking University - Guanghua School of Management ( email )

Peking University
Beijing, Beijing 100871
China
8610-62768188 (Phone)

Liansheng Wu

Peking University - Guanghua School of Management ( email )

Peking University
Beijing, Beijing 100871
China

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