Corporate social responsibility reporting in China: Political, social and corporate influences

S Parsa, N Dai, A Belal, T Li, G Tang - Accounting and Business …, 2021 - Taylor & Francis
This paper explores the main drivers of CSR and its reporting for large Chinese listed
companies, and identifies the key institutional pressures and stakeholder influences that …

Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise

T Li, A Belal - Accounting forum, 2018 - Elsevier
This case study examines why stand-alone Corporate Social Responsibility (CSR) reporting
has been initiated in a Chinese state-owned enterprise (SOE). Chinese SOEs have been …

Towards a theory of social responsibility reporting: Empirical analysis of 613 CSR reports by listed corporations in China

Y Li, J Zhang, CT Foo - Chinese Management Studies, 2013 - emerald.com
Purpose–Here, the paper aims to model major corporate characteristics associated with
corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in …

Corporate social responsibility reporting and firm performance: evidence from China

S Cheng, KZ Lin, W Wong - Journal of Management & Governance, 2016 - Springer
A series of product safety and child labor scandals in the mid-2000s aroused global
concerns over business ethics and corporate social responsibility (CSR) in China. The …

Seeking legitimacy through CSR reporting: Evidence from China

NT Dai, F Du, SM Young… - Journal of Management …, 2018 - publications.aaahq.org
This study finds that Chinese firms that issue high-quality corporate social responsibility
(CSR) reports are perceived as having greater legitimacy (operationalized by government …

Corporate social responsibility reporting in China: Symbol or substance?

C Marquis, C Qian - Organization science, 2014 - pubsonline.informs.org
This study focuses on how and why firms strategically respond to government signals on
appropriate corporate activity. We integrate institutional theory with research on corporate …

Institutional drivers for corporate social responsibility in an emerging economy: A mixed-method study of Chinese business executives

J Yin - Business & society, 2017 - journals.sagepub.com
This study develops an internal–external institutional framework that explains why firms act
in socially responsible ways in the emerging country context of China. Utilizing a mixed …

An exploratory analysis of managerial perceptions of social and environmental reporting in China: Evidence from state-owned enterprises in Beijing

N Zhao, DM Patten - Sustainability Accounting, Management and …, 2016 - emerald.com
Purpose–This paper aims to determine the perceptions of managers in China with respect to
the pressures for, and the purposes of, social and environmental reporting (SER) in the …

Emerging phenomenon of corporate social and environmental reporting in China

S Yu, AL Rowe - Sustainability Accounting, Management and Policy …, 2017 - emerald.com
Purpose The purpose of this paper is to explore the motivations underpinning recent
evolving corporate social and environmental reporting (CSER) among enterprises in China …

The shaping of Chinese corporate social responsibility

M Tan-Mullins, PS Hofman - Journal of Current Chinese …, 2014 - journals.sagepub.com
There is increasing evidence that corporate social responsibility (CSR) is emerging as a
management issue within Chinese business (Moon and Shen 2010; Yin and Zhang 2012) …