Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)

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

Authors
Ziyu Chen
Corresponding Author
Ziyu Chen
Available Online June 2018.
DOI
https://doi.org/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.
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Proceedings
2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
June 2018
ISBN
978-94-6252-520-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/icmess-18.2018.102How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 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  - https://doi.org/10.2991/icmess-18.2018.102
ID  - Chen2018/06
ER  -