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Overview

Ms Xinwu He


Affiliations
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Member of the Business School  

Biography

Xinwu He is a PhD student in Accounting under the supervision of Professor Carol Adams and Mr Tom Mclean. She obtained her Master’s degree in Accounting from Durham University, the UK in 2017, and her Bachelor degree in Accounting from Zhongnan University of Economics and Law, China in 2015. Her current research interests are corporate social responsibility (CSR), sustainability reporting and assurance, as well as integrated reporting (IR). She has been working as a postgraduate teacher at Durham University since academic year 2017/18.

Research

Research topic: CSR reporting assurance practice in different institutional contexts: a comparative study between the UK and China 

This research aims to explore the development, status quo, and future trend of CSR reporting assurance practice in two countries which have entirely different institutional contexts: The United Kingdom (UK) and China. It focuses on both the content and the process of CSR reporting assurance practice, using various data collecting and analyzing techniques to gather empirical evidence, so as to illustrate the similarity and differences between developed and developing countries in terms of companies’ CSR performance. Particularly, this research seeks to find the current best practice of CSR assurance, enhancing the role of stakeholder engagement in the overall process. 

Research interests

  • Corporate social responsibility (CSR)
  • Sustainability reporting and assurance
  • Integrated reporting (IR)