What is it about?

We survey shareholders of Australian mining companies and find that they have concerns about the accountability of Chinese investors. We find that those shareholders are more likely to read social and environmental reports when the Chinese investors have a controlling ownership of the company.

Featured Image

Why is it important?

The study is motivated by the speed, extent and nature of Chinese foreign direct investment in Australia, the resulting negative social attitudes and the impact on the perceptions of a report’s credibility. Contrary to common belief, the less the audience trusts the writer, the more likely they are to read their CSR reports.


Chinese foreign direct investment is a contentious issue in Australia. I hope you enjoy this paper, which is part of my larger PhD project investigating the effects of Chinese acquisition on voluntary reporting of Australian companies.

Veronica Smith
Macquarie University

Read the Original

This page is a summary of: Shareholder use of CSR reports: an accountability perspective, Meditari Accountancy Research, August 2021, Emerald,
DOI: 10.1108/medar-02-2020-0769.
You can read the full text:



The following have contributed to this page