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RSS FeedsSustainability, Vol. 11, Pages 3921: Do CSR Ratings Converge in China? A Comparison Between RKS and Hexun Scores (Sustainability)

 
 

18 july 2019 20:03:10

 
Sustainability, Vol. 11, Pages 3921: Do CSR Ratings Converge in China? A Comparison Between RKS and Hexun Scores (Sustainability)
 


Rankings (RKS) and Hexun are the two most widely used corporate social responsibility (CSR) ratings in research on CSR in China’s capital market. These scores are used as a proxy for CSR performance and disclosure quality. However, research is lacking on the validity of measuring CSR performance and disclosure quality, as well as the convergent validity between these scores. In this paper, a comparative and quantitative analysis was performed for the period 2010–2017, and the following results were obtained: (1) Based on a comparison of the rating methods, information sources, and other factors, RKS is more suitable for measuring the CSR disclosure quality, while Hexun is more suitable for measuring the CSR performance; (2) based on a Spearman correlation analysis, the convergent validity between these two scores is very low, particularly after 2013; and (3) the sub-indicator weights of the RKS system always maintain a high stability, whereas those of the Hexun system suffer from severe fluctuations starting in 2013.


 
266 viewsCategory: Ecology
 
Sustainability, Vol. 11, Pages 3922: Agglomeration, Structural Embeddedness, and Enterprises` Innovation Performance: An Empirical Study of Wuhan Biopharmaceutical Industrial Cluster Network (Sustainability)
Sustainability, Vol. 11, Pages 3919: Methodology for Energy Optimization in Wastewater Treatment Plants. Phase I: Control of the Best Operating Conditions (Sustainability)
 
 
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