What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China

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.