Determinants of corporate social and environmental reporting in Hong Kong: a research note

Abstract

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms.

Keywords:

• Annual reports
• Hong Kong
• Social and environmental voluntary disclosure

Acknowledgements

The authors would like to acknowledge Yuk Cheung for her assistance at the earlier stages of the work and Glen Lehman (the editor) and John Courtis (the referee) for their useful comments on an earlier version of the paper. All errors remain the responsibility of the authors.