title: Improving Corporate Internet Reporting in China

authors: Liu, George

subjects: Corporate Internet Reporting

abstract: For decades companies have disseminated information through traditional paper-based methods such as annual reports. This traditional method of reporting is limited by numerous issues and so cannot properly reflect the current state of the business world. Corporate Internet Reporting (CIR), however, differs from paper-based reporting in that it offers various benefits such as wide coverage and unlimited information capacity. Currently, there is an increasing trend for companies to utilise CIR to disclose information to stakeholders. In China, however, firms are lagging behind in the uptake of this technology. With limited CIR literature in the Chinese context, and no CIR practice model to guide Chinese companies, the provision and quality of their CIR practices are low.

The aim of this research is to develop and apply a CIR practice model for Chinese public listed companies and, further, to make recommendations as to the improvement of Chinese CIR practice. To achieve this purpose, a disclosure index was constructed with the support of 25 panel experts, 46 questionnaire survey participants, and 40 interviewees from various stakeholder groups. The index was then applied to three groups of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. The collected data were quantified and analysed to determine the extent and quality of Chinese firms’ CIR practices; in addition, several factors that may influence the level of CIR practices of Chinese listed companies were examined. 

The research outcome indicated that the current level of Chinese CIR was poor in both extent and quality, and an extensive information gap between the expectations of Chinese stakeholders and the actual practices of Chinese corporations was identified. It is contended that factors such as low recognition of the organisation-stakeholder relationship and a lack of generally accepted CIR theoretical framework and practice guidelines have contributed to the current level of Chinese CIR practices. It was also found that A and A+H shares groups report significantly more than the A+B shares group, and firms in finance and insurance industry tend to disclose and offer significantly more information and website features than corporations in the other two business sectors (manufacturing and others). Lastly, a significant correlation was found in factors such as firm size, profitability-PAT and institutional ownership, and profitability-ROE. However, no significant relationship was identified for the other two determinants (state ownership and public ownership). It is believed that the findings of this research can assist in the improvement of current Chinese CIR as well as the development of CIR practice guidelines applicable to the Chinese context.

text: Improving Corporate Internet Reporting in China For decades companies have disseminated information through traditional paper-based methods such as annual reports. This traditional method of reporting is limited by numerous issues and so cannot properly reflect the current state of the business world. Corporate Internet Reporting (CIR), however, differs from paper-based reporting in that it offers various benefits such as wide coverage and unlimited information capacity. Currently, there is an increasing trend for companies to utilise CIR to disclose information to stakeholders. In China, however, firms are lagging behind in the uptake of this technology. With limited CIR literature in the Chinese context, and no CIR practice model to guide Chinese companies, the provision and quality of their CIR practices are low.

The aim of this research is to develop and apply a CIR practice model for Chinese public listed companies and, further, to make recommendations as to the improvement of Chinese CIR practice. To achieve this purpose, a disclosure index was constructed with the support of 25 panel experts, 46 questionnaire survey participants, and 40 interviewees from various stakeholder groups. The index was then applied to three groups of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. The collected data were quantified and analysed to determine the extent and quality of Chinese firms’ CIR practices; in addition, several factors that may influence the level of CIR practices of Chinese listed companies were examined. 

The research outcome indicated that the current level of Chinese CIR was poor in both extent and quality, and an extensive information gap between the expectations of Chinese stakeholders and the actual practices of Chinese corporations was identified. It is contended that factors such as low recognition of the organisation-stakeholder relationship and a lack of generally accepted CIR theoretical framework and practice guidelines have contributed to the current level of Chinese CIR practices. It was also found that A and A+H shares groups report significantly more than the A+B shares group, and firms in finance and insurance industry tend to disclose and offer significantly more information and website features than corporations in the other two business sectors (manufacturing and others). Lastly, a significant correlation was found in factors such as firm size, profitability-PAT and institutional ownership, and profitability-ROE. However, no significant relationship was identified for the other two determinants (state ownership and public ownership). It is believed that the findings of this research can assist in the improvement of current Chinese CIR as well as the development of CIR practice guidelines applicable to the Chinese context.

year: 2014

title: Exiting the closet daily: Examining the repetitive nature of minority gender and sexual identity self-disclosures.

authors: Stanley, Jessica

subjects: identity

abstract: The process of minority gender and sexual identity self-disclosure is inherently complex. The act of ‘coming out’ is often perceived as a significant, singular event; however, those with lived experiences recognise that it is an ongoing, repetitive experience influenced by varying social contexts—a concept referred to within this research as identity maintenance. Understanding this phenomenon is paramount in addressing the psychosocial realities of LGBTQIA+ people—both individually and collectively—as they navigate the decision to disclose their minority identity in a range of environments, contexts, and interactions. Specifically, this thesis seeks to illuminate the processes of identity maintenance within the context of Aotearoa New Zealand, providing a foundational understanding of the lived experiences of LGBTQIA+ individuals. To do so, five research questions were constructed, these include: 1. How do participants interpret their experiences of identity self-disclosure or non-disclosure? 2. What social factors influence the decision to self-disclose minority gender and/or sexual identity? 3. How does the repetitive nature of identity self-disclosure affect participants? 4. How does identity self-disclosure vary in different social environments? and 5. How does language shape identity self-disclosure? This research utilises Interpretive Phenomenological Analysis (IPA) to analyse qualitative data gathered from a cohort of 10 self-identifying LGBTQIA+ participants. By focusing on lived experiences, the research captures the psychosocial factors involved in self-disclosure practices. Participants were selected through a purposive sampling method, ensuring a range of backgrounds and identities were represented, including age, ethnicity, neurological and physical ability, and religious status. Semi-structured face-to-face interviews were conducted with each of the 10 participants, and five participants elected to complete a diary entry task following their interview. Participants described navigating their LGBTQIA+ identities across different contexts, drawing on a range of psychosocial tools in their day-to-day practice of identity maintenance. Four themes arose from the findings. Firstly, The Temporality of Identity highlighted how the LGBTQIA+ identity is experienced over time, from early identity development to the long-term, ongoing practice of identity maintenance. Secondly, The Tax of Identity theme identified how participants experienced mental, emotional, and educational taxes as a result of their LGBTQIA+ identity. Thirdly, The Ecology of Identity theme identified the ways in which participants experienced effects from distal and proximal environments on the development and embodiment of their LGBTQIA+ identities. Finally, The Language of Identity theme highlighted how participants engaged with both verbal and non-verbal forms of communication to disclose their LGBTQIA+ identity as well as the social monitoring tools they utilised in disclosure decision-making. The findings of this thesis contribute to existing discourse on LGBTQIA+ identities and form the first known literature on the identity maintenance experiences of Aotearoa’s LGBTQIA+ community. Ultimately, this research highlights the ways in which identity maintenance serves as a beneficial tool for restoring the agency of LGBTQIA+ people in choosing when, where, how, why, and to whom identity self-disclosures will be made.

text: Exiting the closet daily: Examining the repetitive nature of minority gender and sexual identity self-disclosures. The process of minority gender and sexual identity self-disclosure is inherently complex. The act of ‘coming out’ is often perceived as a significant, singular event; however, those with lived experiences recognise that it is an ongoing, repetitive experience influenced by varying social contexts—a concept referred to within this research as identity maintenance. Understanding this phenomenon is paramount in addressing the psychosocial realities of LGBTQIA+ people—both individually and collectively—as they navigate the decision to disclose their minority identity in a range of environments, contexts, and interactions. Specifically, this thesis seeks to illuminate the processes of identity maintenance within the context of Aotearoa New Zealand, providing a foundational understanding of the lived experiences of LGBTQIA+ individuals. To do so, five research questions were constructed, these include: 1. How do participants interpret their experiences of identity self-disclosure or non-disclosure? 2. What social factors influence the decision to self-disclose minority gender and/or sexual identity? 3. How does the repetitive nature of identity self-disclosure affect participants? 4. How does identity self-disclosure vary in different social environments? and 5. How does language shape identity self-disclosure? This research utilises Interpretive Phenomenological Analysis (IPA) to analyse qualitative data gathered from a cohort of 10 self-identifying LGBTQIA+ participants. By focusing on lived experiences, the research captures the psychosocial factors involved in self-disclosure practices. Participants were selected through a purposive sampling method, ensuring a range of backgrounds and identities were represented, including age, ethnicity, neurological and physical ability, and religious status. Semi-structured face-to-face interviews were conducted with each of the 10 participants, and five participants elected to complete a diary entry task following their interview. Participants described navigating their LGBTQIA+ identities across different contexts, drawing on a range of psychosocial tools in their day-to-day practice of identity maintenance. Four themes arose from the findings. Firstly, The Temporality of Identity highlighted how the LGBTQIA+ identity is experienced over time, from early identity development to the long-term, ongoing practice of identity maintenance. Secondly, The Tax of Identity theme identified how participants experienced mental, emotional, and educational taxes as a result of their LGBTQIA+ identity. Thirdly, The Ecology of Identity theme identified the ways in which participants experienced effects from distal and proximal environments on the development and embodiment of their LGBTQIA+ identities. Finally, The Language of Identity theme highlighted how participants engaged with both verbal and non-verbal forms of communication to disclose their LGBTQIA+ identity as well as the social monitoring tools they utilised in disclosure decision-making. The findings of this thesis contribute to existing discourse on LGBTQIA+ identities and form the first known literature on the identity maintenance experiences of Aotearoa’s LGBTQIA+ community. Ultimately, this research highlights the ways in which identity maintenance serves as a beneficial tool for restoring the agency of LGBTQIA+ people in choosing when, where, how, why, and to whom identity self-disclosures will be made.

year: 2024

title: Precariat Māori households today

authors: Rua, Mohi

abstract: Aotearoa New Zealand is now the fifth most unequal economy in the OECD. To highlight the human cost of this situation, the concept of “the precariat” offers more informed and contextualised understandings of the situations of socio-economically marginalised people in Aotearoa. Significant societal and policy change is required for Māori whānau to be truly free from the cycle of precarity.

text: Precariat Māori households today Aotearoa New Zealand is now the fifth most unequal economy in the OECD. To highlight the human cost of this situation, the concept of “the precariat” offers more informed and contextualised understandings of the situations of socio-economically marginalised people in Aotearoa. Significant societal and policy change is required for Māori whānau to be truly free from the cycle of precarity.

year: 2019