ABSTRACT
A Social Environmental Disclosure Index (SEDI) that involved three dimensions - the quantity measure, the quality measure of disclosure types and the quality measure of disclosure items, was constructed to assess socially responsible firms' social and environmental disclosure in their annual reports and corporate social responsibility (CSR) reports. The quality ratings of disclosure types were identified by surveying the relevant stakeholder groups, and the quality ratings of the importance of disclosure items were identified by conducting panel consultation with stakeholders. This chapter provides a general interpretation of sample firms' social and environmental disclosure practices. It then discusses and analyses the results of the questionnaire survey and stakeholder panel consultation. The chapter provides the analyses of the sample firms' social and environmental disclosure at Global Reporting Initiative (GRI) category level and GRI performance indicator level, respectively. The analyses of the sample firms' annual reports and CSR reports indicated that corporate social and environmental information was disclosed in various disclosure types.
