Header image

SDG disclosure: Automated data capture of Chinese companies' reporting

Tracks
Jade 3
Tuesday, July 2, 2024
10:20 AM - 10:35 AM

Presenter

Ms Muchen Yu
Phd Student
The University Of Sydney

SDG disclosure: Automated data capture of Chinese companies' reporting

Abstract

The United Nations call for companies to adopt SDGs presents a challenge to report on SDG performance to external stakeholders. Despite emerging discussion by both standard setters and within the literature, there remains ambiguity as to what constitutes SDG disclosures; hence, a core challenge for the future corporate SDG disclosures is identifying quantifiable and consistent measures for performance. This is particularly prevalent in China where the government embraced UN 2030 Agenda for Sustainable development within the 13th National FYP through which they have encouraged companies to become more proactive on sustainable development. To address this challenge, this study, drawing upon existing reporting standards, academic literature and Chinese government publications, has developed a content analysis tool of 27 indicators to capture Chinese corporate SDG disclosures. Employing automated content analysis, a sample of 60 companies listed on Shanghai and Shenzhen Stock Exchanges were examined of the period of the 13th National FYP (2016-2020) providing a preliminary analysis of Chinese corporate SDG disclosures.

Biography

Muchen Yu is a last-year PhD student, from Accounting, Governance, and Regulation discipline, at the University of Sydney. Muchen's research interests lie in sustainability accounting, financial accounting, and AI, focusing on SDG, carbon accounting, climate change, poverty alleviation and energy reporting. She also has expertise in the application of statistical learning methods, particularly modern machine learning methods, and the development of automated content analysis tools to resolve accounting and business problems.

Chair

Simon Tan
Senior Lecturer
The University of Sydney

loading