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Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise

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  • Teng Li
  • Ataur Belal

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–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.

Suggested Citation

  • Teng Li & Ataur Belal, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 199-217, June.
    • Handle: RePEc:taf:accfor:v:42:y:2018:i:2:p:199-217
    DOI: 10.1016/j.accfor.2018.05.002
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    Cited by:

    1. Schiavi, Giovana Sordi & Behr, Ariel & Marcolin, Carla Bonato, 2024. "Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    2. Vikrant Shirodkar & Namita Shete, 2021. "The Impact of Domestic CSR on the Internationalisation of Emerging-Market Multinational Enterprises: Evidence from India," Management International Review, Springer, vol. 61(6), pages 799-829, December.
    3. Yongfeng Zhang & Peng Wang & Jongwook Kwon, 2021. "CSR in China: Does Being Close to the Central or Local Government Matter?," Sustainability, MDPI, vol. 13(16), pages 1-12, August.
    4. Aluchna, Maria & Roszkowska-Menkes, Maria & Jastrzębska, Ewa & Bohdanowicz, Leszek, 2023. "Sustainability reporting as a social construct : the systematic literature review within socio-political view," Other publications TiSEM 2b64bf0e-2d46-469f-b19e-5, Tilburg University, School of Economics and Management.
    5. Qian, Wei & Parker, Lee & Zhu, Jingyu, 2024. "Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power," The British Accounting Review, Elsevier, vol. 56(1).
    6. Mihaela-Maria Barnes, 2019. "State-Owned Entities as Key Actors in the Promotion and Implementation of the 2030 Agenda for Sustainable Development: Examples of Good Practices," Laws, MDPI, vol. 8(2), pages 1-22, April.
    7. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    8. Mingyuan Guo & Yanfang Hu & Yu Zhang & Fuge Tian, 2019. "State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China," Sustainability, MDPI, vol. 11(5), pages 1-15, March.
    9. Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.

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