Using HLM to Study the CSR Information Disclosure-the Evidence by Chinese Manufacturing Companies in China

DOI

10.2991/icmess-18.2018.102How to use a DOI?

Keywords

CSR; Regional Diversity; Variety of CSR reporting; HLM

Abstract

In recent years, more and more businesses, academics, and others in China have promoted corporate social responsibility (CSR) as a necessary component of the country’s sustainable development. However, in-depth studies of the CSR reporting practices of Chinese companies are still needed. Given China’s size and regional diversity, we expect CSR reporting practices to be unevenly developed within the country as well. Using the Shanghai Stock Exchange to develop a sample of Chinese companies that issue CSR reports, this paper will contribute to the research on the variety of CSR reporting in each region and industry sector, which is not addressed in other previous literature in China. And at the aggregate level, we find that regional effect could strengthen the relationship between the ROE and CSR information disclosure by introducing the hierarchical linear model instead.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Ziyu Chen
PY  - 2018/06
DA  - 2018/06
TI  - Using HLM to Study the CSR Information Disclosure-the Evidence by Chinese Manufacturing Companies in China
BT  - Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
PB  - Atlantis Press
SP  - 459
EP  - 467
SN  - 2352-5398
UR  - https://doi.org/10.2991/icmess-18.2018.102
DO  - 10.2991/icmess-18.2018.102
ID  - Chen2018/06
ER  -