Parsa, S., Dai, N., Belal, A. orcid.org/0000-0001-6144-8907 et al. (2 more authors) (2021) Corporate social responsibility reporting in China : political, social and corporate influences. Accounting and Business Research, 51 (1). pp. 36-64. ISSN 0001-4788
Abstract
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 shape CSR and its reporting. The data were collected through interviews with managers from large listed Chinese companies. Our findings reveal how the Chinese government uses social organisations and social intermediaries to facilitate and mediate CSR and its reporting to meet changing societal expectations across regions, while ensuring that companies remain responsive to the expectations of international stakeholders. We find that CSR and its reporting help companies gain political legitimacy domestically, while retaining their legitimacy in global markets. Companies co-operate with social organisations and social intermediaries actively and continuously. This helped companies secure political legitimacy with the government, while helping officials maintain their social legitimacy. Our findings on regional differences support the idea that relations between Chinese business and society have a fundamental effect on CSR and its reporting.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2020 Informa UK Limited, trading as Taylor & Francis Group. This is an author-produced version of a paper subsequently published in Accounting and Business Research. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Authoritarian CSR; CSR reporting; China; Institutional theory |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 16 Jun 2020 09:28 |
Last Modified: | 30 Dec 2021 01:38 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/00014788.2020.1780110 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:161858 |