کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7414263 1481813 2018 19 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise
ترجمه فارسی عنوان
دولت اقتدارگرا، گسترش جهانی و گزارش مسئولیت اجتماعی شرکت ها: روایت یک شرکت دولتی چینی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
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 pioneering CSR reporting since the mid-2000 s and extant literature interprets its development as no more than a consequence of government interventions. However, there is a dearth of qualitative evidence illuminating the subtle interrelationships between the global, national and internal organisational dynamics mediating CSR reporting initiative of Chinese SOEs within the authoritarian state. To fill this gap, we provide a nuanced multi-level institutional analysis of the drivers underlying the initiation of CSR reporting within the case examined.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 42, Issue 2, June 2018, Pages 199-217
نویسندگان
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