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By C. Noronha

Corporate Social Disclosure specializes in China and Japan as international locations for severe observations of the most recent CSD concerns. This quantity contains 12 chapters written by way of students from those nations, addressing the most recent statement of CSD more often than not as we as in several industries in response to their newest study findings.

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In 2010 and 2011, up to 92% of the sampled enterprises issued stand-alone reports. Ten of them in 2010 and 12 in 2011 preferred not to disclose the CSR information in their annual reports; while 13 and 15 of them provided a section or paragraph to disclose CSR information in the same years. The study confirmed that enterprises prefer to disclose CSR information in separate stand-alone reports, and therefore none of them chose to mention the CSR information in different sections of the annual reports in 2010 and 2011.

M4: Stakeholder engagement and dialogue: A systematic way of identifying the company stakeholders and communicating about the activities of the company. In the form of stakeholder engagement, it might involve planning how to manage different stakeholders’ interests. Stakeholder dialogue usually takes the form of stakeholder statements, staff surveys, community panels and forums, annual general meetings, analyst presentations, direct interactions with customers, invitation for stakeholders’ feedback on the report and publishing stakeholders’ feedback, and so forth.

China has a plan to strategically build a “Socialist Harmonious Society” by the year 2020, encompassing democracy and the rule of law, fairness and justice, integrity and fraternity, vitality, stability and order and harmony between men and nature. In February 2009, China Premier Wen Jiabao quoted Adam Smith’s Theory of Moral Sentiments to emphasize the importance of Corporate Social Responsibility (CSR). That is, “corporations should not purely strive to maximize profits at the expense of other people’s or even the public’s interest.

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