Corporate social responsibility reporting in China: political, social and corporate influences

Article


Parsa, S., Narisa Tianjin, D., Ataur, B., Teng, L. and Guliang, T. 2021. Corporate social responsibility reporting in China: political, social and corporate influences. Accounting and Business Research. 51 (1), pp. 36-64. https://doi.org/10.1080/00014788.2020.1780110
TypeArticle
TitleCorporate social responsibility reporting in China: political, social and corporate influences
AuthorsParsa, S., Narisa Tianjin, D., Ataur, B., Teng, L. and Guliang, T.
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.

Keywordsauthoritarian CSR; CSR reporting; China; institutional theory
LanguageEnglish
PublisherTaylor & Francis (Routledge)
JournalAccounting and Business Research
ISSN0001-4788
Electronic2159-4260
Publication dates
Online30 Jun 2020
Print02 Jan 2021
Publication process dates
Deposited09 Jun 2020
Accepted04 Jun 2020
Output statusPublished
Accepted author manuscript
Copyright Statement

This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting and Business Research on 30/06/2020, available online: http://www.tandfonline.com/10.1080/00014788.2020.1780110

Digital Object Identifier (DOI)https://doi.org/10.1080/00014788.2020.1780110
Web of Science identifierWOS:000549647500001
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