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Table 1 Comparison of the two sets of reports

From: Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses

  New Hope Liuhe Group Beidahuang Group, and Heilongjiang Land Reclamation Bureau
Firm feature Private enterprise, biggest listed group company of livestock and animal feed Biggest agricultural conglomerate under direct management of MOF, biggest state-owned farm
Mandatory report Yes, since 2008 Yes, since 2012
Stand-alone CSR report Yes, since 2008 No
Third-party verification No No
Volume of the reports 16 (in 2008)–58 (in 2013) pages of full report 2–3 pages of a section entitled “Active fulfilment of social responsibility” in the annual report
Stages 2008–09 2010–11 (Liuhe 2010; Liuhe 2011) 2012–13 2012 2013
Guideline None SZSE, CASS CSRC, SZSE, GRI, CASS-CSR1.0 None None