Palgrave Macmillan Asian Business Series

Palgrave Macmillan Asian Business Series The Palgrave Macmillan Asian Business Series seeks to publish theoretical and empirical studies that contri...
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Palgrave Macmillan Asian Business Series

The Palgrave Macmillan Asian Business Series seeks to publish theoretical and empirical studies that contribute forward-looking social perspectives on the study of management issues not just in Asia, but by implication elsewhere. The series specifically aims at the development of new frontiers in the scope, themes and methods of business and management studies in Asia, a region which is seen as key to studies of modern management, organisation, strategies, human resources and technologies. The series invites practitioners, policy-makers and academic researchers to join us at the cutting edge of constructive perspectives on Asian management, seeking to contribute towards the development of civil societies in Asia and further afield. Titles include: Claes-G. Alvstam, Harald Dolles and Patrik Ström (editors) ASIAN INWARD AND OUTWARD FDI New Challenges in the Global Economy Glenn D. Hook and Harukiyo Hasegawa (editors) JAPANESE RESPONSES TO GLOBALIZATION IN THE 21st CENTURY Politics, Security, Economics and Business David Marutschke CONTINUOUS IMPROVEMENT STRATEGIES Japanese Convenience Store Systems Hiroaki Miyoshi and Yoshifumi Nakata (editors) HAVE JAPANESE FIRMS CHANGED? The Lost Decade Hiroaki Miyoshi and Masanobu Kii (editors) TECHNOLOGICAL INNOVATION AND PUBLIC POLICY The Automotive Industry Carlos Noronha (editor) CORPORATE SOCIAL DISCLOSURE Critical Perspectives in China and Japan Diane Rosemary Sharpe and Harukiyo Hasegawa (editors) NEW HORIZONS IN ASIAN MANAGEMENT Emerging Issues and Critical Perspectives Sten Söderman (editor) EMERGING MULTIPLICITY Integration and Responsiveness in Asian Business Development

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

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Series Editor: Harukiyo Hasegawa is Professor at Doshisha Business School, Kyoto, Japan, and Honourable Research Fellow at the University of Sheffield’s School of East Asian Studies, where he was formerly Director of the Centre for Japanese Studies.

Chikako Usui (editor) COMPARATIVE ENTREPRENEURSHIP INITIATIVES Studies in China, Japan and the USA Oliver H.M. Yau and Raymond P.M. Chow (editors) HARMONY VERSUS CONFLICT IN ASIAN BUSINESS Managing in a Turbulent Era

Palgrave Macmillan Asian Business Series Series Standing Order ISBN 978–1–403–99841–5 (outside North America only) You can receive future titles in this series as they are published by placing a standing order. Please contact your bookseller or, in case of difficulty, write to us at the address below with your name and address, the title of the series and the ISBN quoted above. Customer Services Department, Macmillan Distribution Ltd, Houndmills, Basingstoke, Hampshire RG21 6XS, England

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

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Tan Yi THE OIL AND GAS SERVICE INDUSTRY IN ASIA A Comparison of Business Strategies

Corporate Social Disclosure Critical Perspectives in China and Japan Edited by

University of Macau, China

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

Copyright material from www.palgraveconnect.com - licensed to npg - PalgraveConnect - 2017-01-27

Carlos Noronha

Selection and editorial content © Carlos Noronha 2015 Individual chapters © Respective authors 2015 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission.

Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright, Designs and Patents Act 1988. First published 2015 by PALGRAVE MACMILLAN Palgrave Macmillan in the UK is an imprint of Macmillan Publishers Limited, registered in England, company number 785998, of Houndmills, Basingstoke, Hampshire RG21 6XS. Palgrave Macmillan in the US is a division of St Martin’s Press LLC, 175 Fifth Avenue, New York, NY 10010. Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. Palgrave® and Macmillan® are registered trademarks in the United States, the United Kingdom, Europe and other countries. ISBN 978–1–137–41467–0 This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. Library of Congress Cataloging-in-Publication Data Corporate social disclosure : critical perspectives in China and Japan / edited by Carlos Noronha, University of Macau, China. pages cm Includes bibliographical references. ISBN 978–1–137–41467–0 1. Social accounting—China. 2. Social accounting—Japan. 3. Social responsibility of business—China. 4. Social responsibility of business—Japan. 5. Disclosure of information—China. 6. Disclosure of information—Japan. I. Noronha, Carlos. HD60.5.C6C67 2014 2014026283 658.4 080951—dc23

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

Copyright material from www.palgraveconnect.com - licensed to npg - PalgraveConnect - 2017-01-27

No portion of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, Saffron House, 6–10 Kirby Street, London EC1N 8TS.

List of Figures and Tables

vii

Notes on Contributors

xi

1 Corporate Social Disclosure in China and Japan: An Introduction Carlos Noronha

1

Part I Corporate Social Disclosure in China 2 The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation Cynthia M.I. Si Tou and Carlos Noronha

19

3 Corporate Social Disclosure and Performance Gap: Greenwashing Foxconn’s Shenzhen Factories Carlos Noronha and Stefanie X. Wang

59

4 Corporate Social Disclosure: The Case of China’s Milk Product Industry Carlos Noronha and Katy W.P. Kong

87

5 How Do Chinese SOEs Integrate Economic Functions with Social Functions? A Viewpoint Based on the Analysis of Social Reporting Features Jenny J.Q. Guan 6 An Initial Exploration of Corporate Social Disclosure and Responsible a Gambling Disclosure in Macau’s Gambling Industry Tiffany C.H. Leung

124

153

Part II Corporate Social Disclosure in Japan 7 Revisiting Corporate Social Disclosure in Japan Mohobbot Ali, Mohammad Badrul Haider and Mohammad Tazul Islam v

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

201

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Contents

Contents

8 Global Compact Corporations in Japan and Their Reporting: Trends and Issues Mari Kondo

236

9 Assurance in Sustainability Reporting: Evidence from Japan Mohammad Badrul Haider and Katsuhiko Kokubu

259

10 The Growing Acceptance of Global Standards by Japanese Companies and Its Implication in Terms of Disclosure Philippe Debroux

283

11 Corporate Social Disclosure Practices in Japanese Corporations: The Case of Meiko Electronics Gustavo Tanaka

310

12 Corporate Social Disclosure in China and Japan: Concluding Remarks Carlos Noronha

344

Index

349

10.1057/9781137414694 - Corporate Social Disclosure, Edited by Carlos Noronha

Copyright material from www.palgraveconnect.com - licensed to npg - PalgraveConnect - 2017-01-27

vi

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