Corporate social responsibility reporting on labour-practice-related issues in China : evidence from five multinational firms operating in the electronics manufacturing services sector

摘要

This thesis is a study analyzing employee-related disclosures made by five multinational firms that operate in the electronics manufacturing services industry. It found that the employee-related disclosures respond to the need of legitimacy yet are problematic in quality. In doing so, this thesis provides practical implications – employee-related disclosures pertaining to the electronics manufacturing services industry can be improved to better address labor rights issues in this industry.