TY - JOUR
T1 - What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China
AU - Sun, Yanqi
AU - Xu, Cheng
AU - Li, Haoyang
AU - Cao, Yuanyuan
N1 - Funding Information:
The authors thank Professor Juan Piñeiro-Chousa (editor-in-chief), and the three anonymous reviewers, for their constructive remarks and guidance. This study was supported by the National Natural Science Foundation of China (Project No. 72102017 ).
Publisher Copyright:
© 2022 The Authors
PY - 2022/10/1
Y1 - 2022/10/1
N2 - Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR) reporting, that aims to enhance the integration levels of CSR disclosures. However, there is a paucity of research on the application of the IR approach to traditional CSR disclosures, with an even rarer contribution towards the determinants of CSR disclosure integration levels. Using a sample of Chinese listed companies, this study provides evidence on the integration levels of CSR disclosures from an IR perspective, and examines their firm-level drivers. The results suggest that, while board size, chief executive officer (CEO) duality, Global Reporting Initiative (GRI) adoption, and external assurance positively impact these integration levels, board independence, gender diversity, meetings, and committees have no such impact. This study is one of the first to examine the integration level of CSR disclosures, as well as the determinants of this integration level, adding to the knowledge on the innovation of CSR reporting.
AB - Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR) reporting, that aims to enhance the integration levels of CSR disclosures. However, there is a paucity of research on the application of the IR approach to traditional CSR disclosures, with an even rarer contribution towards the determinants of CSR disclosure integration levels. Using a sample of Chinese listed companies, this study provides evidence on the integration levels of CSR disclosures from an IR perspective, and examines their firm-level drivers. The results suggest that, while board size, chief executive officer (CEO) duality, Global Reporting Initiative (GRI) adoption, and external assurance positively impact these integration levels, board independence, gender diversity, meetings, and committees have no such impact. This study is one of the first to examine the integration level of CSR disclosures, as well as the determinants of this integration level, adding to the knowledge on the innovation of CSR reporting.
KW - China
KW - Content analysis
KW - Corporate social responsibility
KW - Firm‐specific determinants
KW - Integrated reporting
KW - Integration level of disclosures
UR - http://www.scopus.com/inward/record.url?scp=85138059427&partnerID=8YFLogxK
U2 - 10.1016/j.jik.2022.100267
DO - 10.1016/j.jik.2022.100267
M3 - Article
AN - SCOPUS:85138059427
SN - 2530-7614
VL - 7
JO - Journal of Innovation and Knowledge
JF - Journal of Innovation and Knowledge
IS - 4
M1 - 100267
ER -
