Guan / Noronha Corporate Social Responsibility Reporting in China

Evolution, drivers and prospects
Erscheinungsjahr 2017
ISBN: 978-1-351-84763-6
Verlag: Taylor & Francis
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 152 Seiten

Since 2006, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of social reporting in China and the reasons behind it. In addition, it also analyzes the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool.

The book demonstrates that the Chinese government acts as an engine leading and driving the social reporting practices of state owned enterprises (SOEs). In response to policy documents, or in order to obtain government’s recognition and strive for more resources, SOEs, private enterprises and foreign-invested companies have made substantial improvements in social reporting. However, this is only in terms of reporting quantity and coverage. It appears that not enough effort is placed on the quality of disclosure. The book also highlights that the central government has economic, political and social incentives to promote, encourage and also to control the development of social reporting.

Autoren/Hrsg.

Guan, Jieqi

Noronha, Carlos

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftswissenschaften: Allgemeines

Inhaltsverzeichnis

1. Introduction

1.1 General background

1.2 Specific background

1.3 Research problem and objectives

1.4 Research design

1.5 Research methodology

1.6 Organization of the book

1.7 Statement of originality

2. Literature Review

2.1 Researches in Western and Chinese Academia

2.2 Theoretical framework

2.3 Development of social accounting and reporting

2.4 The social accounting and reporting model

2.5 International CSR initiatives

3. Research Methodology

3.1 Introduction

3.2 Content analysis

3.3 Regression

3.4 Interview

3.5 Summary

4. CSR Reporting of State-owned Enterprises: an Overall Perspective

4.1 Introduction

4.2 Stage of development

4.3 Content analysis based on GRI

4.4 Conclusion

5. CSR Reporting of State-owned Enterprises: Some Specifics and Reporting Trends

5.1 Introduction

5.2 CSR reporting in high-profile and low-profile industries

5.3 Other findings based on the qualitative analysis of SOEs’ CSR Reports

5.4 Conclusion

6. CSR Reporting of Private Companies

6.1 Introduction

6.2 CSR reporting practice of private companies

6.3 CSR disclosure on websites

6.4 Conclusion

7. CSR Reporting of Multinational Companies

7.1 Overview

7.2 Reporting quantity and quality

7.3 Reporting Incentives

7.4 Conclusion

8. Triangulation: Empirical Study and Interview Analysis

8.1 Introduction

8.2 Empirical study

8.3 Interview

8.4 Conclusion

9. Further Discussions and Conclusions

9.1 Multilayered CSR reporting framework of SOEs

9.2 CSR reporting framework of private and multinational enterprises

9.3 Conclusions

Über Autor(innen)

Carlos Noronha is Professor at the Faculty of Business Administration at University of Macau.

Jieqi Guan is Lecturer at the Institute for Tourism Studies, Macau.