Disclosure differences between mandatory and voluntary sustainability reporting regimes -- A comparison between Chinese and Italian manufacturing companies
(2024) BUSN79 20241Department of Business Administration
- Abstract
- This study examines the sustainability reporting practices of firms in Italy (mandatory disclosure) and China (voluntary disclosure). Using a qualitative descriptive design and content analysis with NVivo, the sustainability reports of large manufacturing companies with high ESG ratings from both countries are analyzed based on GRI guidelines. Institutional theory is applied to understand the influence of regulatory frameworks on reporting quality.
The findings indicate that Italian firms provide more comprehensive sustainability disclosures compared to Chinese firms, highlighting the impact of regulatory requirements on disclosure quality. The study concludes that effective regulatory frameworks are essential for improving the quality... (More) - This study examines the sustainability reporting practices of firms in Italy (mandatory disclosure) and China (voluntary disclosure). Using a qualitative descriptive design and content analysis with NVivo, the sustainability reports of large manufacturing companies with high ESG ratings from both countries are analyzed based on GRI guidelines. Institutional theory is applied to understand the influence of regulatory frameworks on reporting quality.
The findings indicate that Italian firms provide more comprehensive sustainability disclosures compared to Chinese firms, highlighting the impact of regulatory requirements on disclosure quality. The study concludes that effective regulatory frameworks are essential for improving the quality and transparency of sustainability reporting. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9169931
- author
- Li, Yingqi LU and Zhang, Jia Jia LU
- supervisor
- organization
- course
- BUSN79 20241
- year
- 2024
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Sustainability Reporting, Voluntary disclosure, Mandatory disclosure, Institutional theory, Content analysis.
- language
- English
- id
- 9169931
- date added to LUP
- 2024-08-07 16:23:45
- date last changed
- 2024-08-07 16:23:45
@misc{9169931, abstract = {{This study examines the sustainability reporting practices of firms in Italy (mandatory disclosure) and China (voluntary disclosure). Using a qualitative descriptive design and content analysis with NVivo, the sustainability reports of large manufacturing companies with high ESG ratings from both countries are analyzed based on GRI guidelines. Institutional theory is applied to understand the influence of regulatory frameworks on reporting quality. The findings indicate that Italian firms provide more comprehensive sustainability disclosures compared to Chinese firms, highlighting the impact of regulatory requirements on disclosure quality. The study concludes that effective regulatory frameworks are essential for improving the quality and transparency of sustainability reporting.}}, author = {{Li, Yingqi and Zhang, Jia Jia}}, language = {{eng}}, note = {{Student Paper}}, title = {{Disclosure differences between mandatory and voluntary sustainability reporting regimes -- A comparison between Chinese and Italian manufacturing companies}}, year = {{2024}}, }