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Corporate social disclosure (CSD), as an important branch in social accounting, has been widely examined since the 1970s. During that time, managers were under pressure to disclose the wider consequences that corporate activities may have on the environment, human resources and consumer policies. Rapid globalization in the 1980s and 1990s has forced corporations to realize that their operations and activities are not in a vacuum but have immense consequences both locally and globally. Consumers started to have an increasing awareness of corporate social responsibility (CSR) and expected far more transparency in corporate affairs. The disclosure of this kind of information is demanded by various stakeholder groups, including governments and pressure groups. Nowadays, CSD is still voluntary in most countries although some European countries including France and Germany have mandatory requirements in environmental disclosure. Even so, given the fierce competition among global business players and the increased knowledge and demand of various stakeholders, companies, in order to continue to obtain their legitimate license to operate in society, cannot avoid CSD. Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. The first reason is because Japan has a more mature approach to CSD as its development started quite early together with its Western counterparts. The second reason is inspired by prior literature on the cultural influence on corporate financial disclosure. A number of studies have employed Hofstede's four cultural dimensions to explain different countries' levels of disclosure of accounting information. The third reason is despite Japan's maturity in CSR and CSD and China's inexperience, both countries in recent years have shocked the world with serious business scandals.

Introduction -- Literature review and theoretical framework -- Institutional environment and legal system of CSR -- CSR reporting of state-owned enterprises : an overall perspective -- CSR reporting of state-owned enterprises : some specifics and reporting trends -- The social roles of private enterprises -- CSR reporting of private companies -- Development of foreign invested companies in China -- CSR reporting of foreign invested companies in China -- Triangulation : empirical study and interview analysis -- Further discussions and conclusions.

"In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government's recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government's economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting."--Provided by publisher.

PurposeThe aim of this paper is to review the recent corporate social responsibility (CSR) literature in China, which has the world's largest developing economy. Through discussions and critical review, the objective is to suggest future directions for CSR research in this country.Design/methodology/approachThe paper starts with a review of recent CSR literature in the mainland, followed by an in‐depth critique of two major Chinese CSR studies conducted by the Chinese Academy of Social Sciences.FindingsIn China, much of the CSR literature is conceptual, descriptive, or argumentative in nature. Proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. Besides, self‐developed indicator systems, rather than internationally adopted systems, are used as the mainstream measurement tools in research focusing on CSR performance evaluation. In general, CSR research in China has just got started and has a long way to go.Originality/valueRecent reviews of CSR literature have concentrated on emerging economies, particularly Bangladesh, India, Indonesia, Malaysia, and so on. This paper is one of the first reviews of CSR studies in mainland China. It contributes to understanding the development of Chinese CSR research. After the review and discourse, several research questions are suggested for future research.

"This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN's Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines. The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor-network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces. This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR"--

Purpose
There is currently a host of measurements of corporate social performance (MCSPs) each with its own individual merits and concerns. This paper aims to bring new insights into measuring corporate social performance (CSP) by advocating the use of a complementary indicator known as the social contribution value per share (SCVPS) developed by the Shanghai Stock Exchange in China.


Design/methodology/approach
A three-dimensional model is built to dissect the theoretical foundation of SCVPS. Next, this paper undertakes an extensive literature review of the criteria and methodologies which SCVPS relies upon to assess a firm's social performance. Then SCVPS is critically compared with other commonly used MCSPs from different angles.


Findings
This paper highlights the major limitations of some MCSPs, namely, the lack of transparency, selection biases and the exclusion of controversial industries. It is suggested that SCVPS is worthy to be considered as a complementary indicator for CSP given its innovativeness, standardization and practicability.


Practical implications
The authors argue that there is great theoretical and practical significance for firms to set per-share social contribution indicators using SCVPS on a global basis, which helps to enrich decision-making processes when combined with other MCSPs.


Originality/value
This paper suggests SCVPS as a complementary indicator of social performance and anatomizes this choice indicator with other MCSPs in terms of their theoretical underpinnings, practical applications and probable deficiencies.

ABSTRACTGiven the scant literature of corporate social responsibility (CSR) reporting on mainland China, especially in the Western academia, the present paper aims at providing an overview of the CSR reporting requirements in that country. A comparison with major reporting trends such as the adoption of GRI‐G3 is made to further understand the development of CSR in China. A literature review of prior studies is also conducted concerning CSR in China, especially those which are available only in the Chinese language. In summary, the overview indicates that CSR reporting in China is at a very preliminary stage and more empirical research in this area is urgently called for. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

Purpose
Typhoon Hato attacked Macau in August 2017 and had caused fatalities and extensive damages. This study aims to analyze the reactions of the city's six casinos after the natural disaster from the perspective of corporate social responsibility (CSR), with particular emphasis on finding out which stakeholders had they directed their support mostly.


Design/methodology/approach
Qualitative content analyses of press releases, social media, company reports and websites of the casinos in relation to the disaster and their CSR activities were conducted and examined in depth. Furthermore, triangulation of the qualitative data was achieved with quantitative data through a regression analysis.


Findings
It was found that most of the casinos' activities were delivered in the forms of donations, rebuilding the community, supporting staffs and calling for volunteer work, thus largely targeting on the community and employees.


Practical implications
The study serves as a practical lesson for the casino operators to better plan and implement risk and reputational management and to better proliferate their socially responsible side of the gaming business to the public. It also helps casinos to ponder upon better crisis management methods so as to attain sustainability of the industry itself.


Social implications
The study explains the CSR activities of casinos, which are in a controversial industry, and attempts to explore why do they engage in CSR. It can be seen that the wrestle between social pressure and voluntarism will eventually institutionalize casinos and other controversial businesses in promoting more CSR in various aspects.


Originality/value
Combining some established institutional and socio-psychological theories, including the theory of planned behavior and the theory of regret regulation, the current work serves as an exploratory study to look into how and why Macau's leading industry reacts in response to a natural disaster through CSR.