ABSTRACT
This conclusion presents some closing thoughts of the key concepts discussed in the preceding chapters of this book. The book inquires three research issues related to social and environmental disclosure by Chinese firms: the current state of the social and environmental disclosure practices of socially responsible Chinese listed firms, the determinants influencing these firms' social and environmental disclosure in their annual reports and CSR reports, and the link between firms' CSR reporting and their socially responsible reputation. It analyses the Impression management theory, stakeholder theory and legitimacy theory to understand the effects of CSR report publication and the quality of the CSR report on firms' socially responsible reputation. The disclosure quantity, disclosure type quality and disclosure item quality were combined to form the stakeholder-driven, three-dimensional SEDI as the proxy for corporate social and environmental disclosure.
