Simon S. Gao

TL;DR: In this paper, the patterns and determinants of corporate social and environmental disclosure in Hong Kong (HK) are examined by analyzing 154 annual reports of 33 HK listed companies from 1993 to 1997.

TL;DR: It is suggested that social auditing through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote co‐operation amongst stakeholders and corporations.

TL;DR: In this paper, the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) was examined using the content analysis approach, by looking into the annual reports of 21 conventional financial institutions and 21 IFIs operating in the Gulf region.

TL;DR: In this paper, the authors examined the influence of Islam on corporate social responsibility (CSR) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting, and found that the largest part of CSRD produced by the IFIs is the disclosure of reports of the Shari'a Supervisory Board.

TL;DR: In this article, the authors examined key determinants of the demand for life insurance in China with a view to explaining the rapid growth of the life insurance industry in China since its economic reform in 1978 and found that the main factors which have influenced people in China to purchase life insurance products are directly associated with the successful economic reform leading people to progress to higher layers of economic security, the increase in the level of education and the change in social structure.