Introduction

This introduction presents an overview of key concepts discussed in the subsequent chapters of this book. The book provides a background to the research and an overview of three research issues. The first research issue is to undertake an empirical observation on the current state of corporate social and environmental disclosure practices in China. The findings of the first stage show that social and environmental disclosure varies widely across firms. Therefore, the research objective of the second research issue is to examine what factors influence these firms to make social and environmental disclosure in the reporting period. The research objective of a third research issue is considered: to examine the link between publishing a separate CSR report and the socially responsible reputation of firms studied. Facing social and environmental problems as a result of rapid economic development, the Chinese government has made sustainable development a priority national strategy.