Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7414263 | Accounting Forum | 2018 | 19 Pages |
Abstract
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-2000â¯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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Teng Li, Ataur Belal,