| Status | 已發表Published |
| Corporate social responsibility reporting of state-owned enterprises in China: State leading, market driven or simply window dressing? | |
Noronha, C. ; Guan, J.Q.
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| 2012-12-01 | |
| Source Publication | Proceedings of the 4th World Business Ethics Forum (WBEF).
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| Publication Place | Hong Kong |
| Publisher | Hong Kong Baptist University |
| Abstract | Various theories have been developed to explain the phenomenon of social reporting. Among them legitimacy and stakeholder theories are widely applied by Western scholars in recent years. For developing world, although research interests are continuously rising, studies on BRIC countries (Brazil, Russia, India and China) are still urgently called for by social reporting academia. This paper fills a large part of this gap, reports content analysis results of annual social reporting by Chinese state-owned enterprises (SOEs) from 2006 to 2010. A significant pattern is identified and analyzed with the institutional reform process of corporate social responsibility in China. In turn, an interactive and multilayered framework is constructed to present the development route of social reporting in this country and also provides a clear picture of the incentives and drivers of Chinese enterprises to disclose social information. The results demonstrate Chinese government plays a leading role and pushing SOEs to take social reporting actions. In response to the policy documents issued by the Chinese Communist Party, quantity of social reporting has a sharp increase since 2008 without a desirable improvement in quality issues. All these findings support that political economy theory dominates a powerful position to explain the social reporting practice in China. |
| Keyword | CSR reporting China Chinese government Chinese Communist Party social reporting framework State-owned enterprises |
| URL | View the original |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 9577 |
| Document Type | Conference paper |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Noronha, C.,Guan, J.Q.. Corporate social responsibility reporting of state-owned enterprises in China: State leading, market driven or simply window dressing?[C], Hong Kong:Hong Kong Baptist University, 2012. |
| APA | Noronha, C.., & Guan, J.Q. (2012). Corporate social responsibility reporting of state-owned enterprises in China: State leading, market driven or simply window dressing?. Proceedings of the 4th World Business Ethics Forum (WBEF).. |
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