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Sustainability reporting in China---–the state of enterprises and future trends

  • Although sustainability reporting in China receives more attention in the past ten years, effective studies and literature of sustainability reporting are still in urgent need. A good sustainability reporting will provide stakeholders with needed information and guidance in the activities, and it also minimises the potential harm while creating economic, social and environmental values (Schaltegger & Wagner, 2006, 5). The main objectives of this research are not only to have an overall view of Chinese sustainability reporting situation but also to look into how Chinese companies will develop or what needs to be changed for a better development. To achieve this goal, sustainability reporting issued by top 10 manufacturing companies will be studied concerning GRI. During the analysis, the GRI Specific Standard Disclosures and Principle of Defining Report will be adopted to view how Chinese companies perform in sustainability reporting both in content and quality. Further, the possible elements of influencing companies development will be illustrated. Then make an attempt of what will future SR focus. The result obtained from the analysis is that Chinese sustainability reporting still have many problems in both quality and content. Most of them share the similar preference on how and what to disclose, such as focusing on resource saving. After making an explanation of what will affect future development of the companies in China, it is concluded that in the future the focus of SR will be concentrated on adoption of new energy, technology innovation, application of greener supply chain and consumption of green products.

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Author:Ling Xue
Advisor:Frank Kramer
Document Type:Bachelor Thesis
Year of Completion:2017
Granting Institution:Hochschule Furtwangen
Date of final exam:2017/07/05
Release Date:2017/07/07
Tag:Content analysis; GRI; Reporting frameworks; Stakeholder theory; Sustainability reporting
Page Number:44
Degree Program:IBM - International Business Management
Functional area:Andere/Other
Licence (German):License LogoUrheberrechtlich geschützt