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CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange

Yekini, Kemi; Li, Han; Ohalehi, Paschal; Chijoke-Mgbame, Aruoriwo M

CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange Thumbnail


Authors

Han Li

Paschal Ohalehi

Aruoriwo M Chijoke-Mgbame



Abstract

In this paper we examined the relationship between CSR and corporate sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and disclosures around the globe. Using a sample of 317 companies, we drew insights from the triple bottom line (TBL) and stakeholder theory to investigate the relationship between CSR and corporate sustainability. Data was analysed using structural equation modelling (SEM). A major contribution of this paper is the construction of a comprehensive CSR information disclosure index capable of guiding researchers and managers in measuring their CSR activities and reporting. The study's findings revealed that most Chinese companies stayed at the intermediate level of CSR information disclosure. Although CSR disclosure in economic and social dimension has a significant positive effect on corporate sustainability, our result shows a negative relationship with CSR in environmental dimension.

Citation

Yekini, K., Li, H., Ohalehi, P., & Chijoke-Mgbame, A. M. (2019). CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange. International Journal of Business Governance and Ethics, 13(3), 300-322. https://doi.org/10.1504/IJBGE.2019.099370

Journal Article Type Article
Acceptance Date Jan 1, 2019
Online Publication Date Apr 22, 2019
Publication Date Apr 22, 2019
Deposit Date Jan 7, 2020
Publicly Available Date Jan 7, 2020
Journal International Journal of Business Governance and Ethics
Print ISSN 1477-9048
Electronic ISSN 1741-802X
Publisher Inderscience
Peer Reviewed Peer Reviewed
Volume 13
Issue 3
Pages 300-322
DOI https://doi.org/10.1504/IJBGE.2019.099370
Related Public URLs https://www.inderscience.com/offer.php?id=99370

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Yekini_CSR_Disclosure_Corporate_Sustainability_Evidence_Shenzhen.pdf (426 Kb)
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Copyright Statement
© 2019 Inderscience Enterprises Ltd. This is accepted manuscript if an article published by Inderscience in International Journal of Business Governance and Ethics, available online: https://doi.org/10.1504/IJBGE.2019.099370





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