Since 2014
Corporate Social Responsibility in the Oil Industry: A Comparison of the CSR Disclosure Behavior in BP and CNPC
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
Corporate Social Responsibility in the Oil Industry: A Comparison of the CSR Disclosure Behavior in BP and CNPC
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| Creator |
Karim, Khondkar; University of Massachusetts - Lowell
Jiang, Yu; University of Glasgow Suh, SangHyun; University of Massachusetts - Lowell |
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| Subject |
Business; Accounting;
Corporate social responsibility; Social reporting; |
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| Description |
In this paper, we discuss the corporate social responsibility (CSR) activities in UK and China by exploring the main differences of the CSR disclosure behavior between British Petroleum (BP) and China National Petroleum Corporation (CNPC). We find that the CSR disclosure reporting of CNPC needs to be improved in many aspects such as the disclosure form, the disclosure content quality, and the negative information disclosure, compared to that of BP. The lack of CNPC’s CSR disclosure could be attributed to poor CSR awareness of the public and companies in China, the inexperienced CSR development in China, and the defective legislation of Chinese laws and regulations on CSR reporting.
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| Publisher |
Tarleton State University and the University of Arkansas - Fort Smith
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| Contributor |
—
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| Date |
2013-12-05
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Case Study; |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/99
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| Source |
Advances in Business Research; Vol 4, No 1 (2013); 24-42
2641-5208 2153-6511 |
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| Language |
eng
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| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/99/73
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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