A Study of Corporate Social Responsibility Reports in China (Reporting Year 2009)

In: The China nonprofit review, Band 3, Heft 2, S. 171-193

Abstract

Abstract
CSR reporting in China is attracting unprecedented attention. In 2009, 582 CSR reports were published, 3.44 times the 169 published in 2008, in a "wellspring'' increasing trend. While China's reports comprised roughly 5% of all those published globally, China's share surged to 15% in 2009.
The overall quality of CSR reports in China is not high. Roughly half are still in their beginning phases and lack breadth and depth in the information reported. The coverage rate of various indicators is low, as is the degree to which reports adhere to international reporting standards. They still fell short on responding to the concerns of stakeholders and embodying company's values. China's CSR reports are also markedly weaker both in terms of report quality and the composition of the entities on which reports were produced. Still, there is enormous potential for China's CSR reports. In coming years, we fully expect the number published to sustain its rapid increase, the quality to improve greatly, and we expect these reports to be served as a common international language among corporations, in which their corporate values can be expressed.