Corporate Social Disclosure in China and Japan: Concluding Remarks

This book provides the readers with the latest observations of corporate social disclosure (CSD) in China and Japan, covering various issues such as disclosure trends, labor matters, product safety, state-owned enterprises, contentious industries, global corporate social responsibility (CSR) standards and organizations, and CSR audit and assurance. Through critical analyses, performance-disclosure gaps have been identified in some industries in China (e.g. Chapters 3 and 4) and Japan (e.g. Chapter 11). Furthermore, the CSD practices, from a more macro perspective, as influenced by the social, economic and political environment in China (e.g. Chapters 2 and 5) and Japan (e.g. Chapter 10) have also been surveyed. By this exercise, it is hoped that a modest contribution has been made to the research arena of CSR and CSD in China and Japan, especially to that of the former, the strongest developing country of all.