An Assessment of CSR Reporting Practice in China’s Mining and Minerals Industry

Purpose - This study assesses the current status of CSR reporting practice in China’s mining and minerals industry during 2007 – 2010. Design/methodology/approach - A sample of 176 mining and minerals companies listed on China’s domestic stock exchanges – Shanghai and Shenzhen stock exchanges is selected. Content analysis has been conducted to extract disclosure quantity, quality and contents from both corporate annual reports and CSR reports. The corporate reports are then assessed against the domestic CSR reporting framework – ‘Chinese CSR Report Preparation Guide (CASS-CSR 1.0)’. Findings - The study identifies that there is a dramatic increase in the number of reporting companies; disclosure quantity; and quality in China’s mining and minerals industry. The result is well coincident with the phase in historical development of CSR reporting in China – the rapid development of CSR reporting practice during the period of ‘building a harmonious society’ (mid 2000s – 2010). However, the disclosure quantity and quality still need considerable improvement.