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Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China

Yingjun Lu (School of Accounting, Shanghai University of International Business and Economics, Shanghai, China)
Indra Abeysekera (CQUniversity, Sydney, Australia)
Corinne Cortese (School of Accounting & Finance, University of Wollongong, Wollongong, Australia)

Pacific Accounting Review

ISSN: 0114-0582

Article publication date: 2 February 2015

Abstract

Purpose

This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

Design/methodology/approach

Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics and corporate social reputation.

Findings

The results indicate that CSR reporting quality positively influences corporate social reputation but chief executive officer/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

Research limitations/implications

The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

Originality/value

This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

Keywords

Acknowledgements

This paper is sponsored by Shanghai University of International Business and Economics “085 project” Z08511063. We are indebted to comments of two anonymous referees and the editor Professor Asheq Rahman.

Citation

Lu, Y., Abeysekera, I. and Cortese, C. (2015), "Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China", Pacific Accounting Review, Vol. 27 No. 1, pp. 95-118. https://doi.org/10.1108/PAR-10-2012-0053

Publisher

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Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited