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Disclosure differences between mandatory and voluntary sustainability reporting regimes -- A comparison between Chinese and Italian manufacturing companies

Li, Yingqi LU and Zhang, Jia Jia LU (2024) BUSN79 20241
Department 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:
author
Li, Yingqi LU and Zhang, Jia Jia LU
supervisor
organization
course
BUSN79 20241
year
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}},
}