Abstract
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong
Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to
1997. The research finds that industry difference has an impact on the amount, content theme and
location of CSED. There is a positive correlation between company size and the level of CSED. Utility
companies disclose more CSED than property and banking firms.
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