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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