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In recent years, more and more businesses, academics, and others in China have promoted corporate social responsibility (CSR) as a necessary component of the country’s sustainable development. However, in-depth studies of the CSR reporting practices of Chinese companies are still needed. Given China’s size and regional diversity, we expect CSR reporting practices to be unevenly developed within the country as well. Using the Shanghai Stock Exchange to develop a sample of Chinese companies that issue CSR reports, this paper will contribute to the research on the variety of CSR reporting in each region and industry sector, which is not addressed in other previous literature in China. And at the aggregate level, we find that regional effect could strengthen the relationship between the ROE and CSR information disclosure by introducing the hierarchical linear model instead. Keywords—CSR; Regional Diversity; Variety of CSR reporting;

Using HLM to Study the CSR Information Disclosure-the Evidence by Chinese Manufacturing Companies in China