IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v51y2021i1p36-64.html
   My bibliography  Save this article

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

Author

Listed:
  • SEPIDEH PARSA
  • NARISA DAI
  • ATAUR BELAL
  • TENG LI
  • GULIANG TANG

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.

Suggested Citation

  • Sepideh Parsa & Narisa Dai & Ataur Belal & Teng Li & Guliang Tang, 2021. "Corporate social responsibility reporting in China: political, social and corporate influences," Accounting and Business Research, Taylor & Francis Journals, vol. 51(1), pages 36-64, January.
    • Handle: RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64
    DOI: 10.1080/00014788.2020.1780110
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2020.1780110
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2020.1780110?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nick Lin-Hi & Xiaohan Gao-Urhahn & Torsten Biemann & Irmela F. Koch-Bayram, 2023. "Internal CSR and blue-collar workers’ attitudes and behaviors in China: a combination of a cross-sectional study and a field experiment," Asian Business & Management, Palgrave Macmillan, vol. 22(3), pages 1185-1213, July.
    2. Ahmed A. Sarhan & Basil Al‐Najjar, 2023. "The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 4532-4556, October.
    3. Xiaojuan Wu & Patrycja Hąbek, 2021. "Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies," Sustainability, MDPI, vol. 13(15), pages 1-16, August.
    4. Giordino, Daniele & Jabeen, Fauzia & Nirino, Niccolò & Bresciani, Stefano, 2024. "Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals," Technological Forecasting and Social Change, Elsevier, vol. 200(C).
    5. 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.
    6. Marcia Sierdovski & Luiz Alberto Pilatti & Priscila Rubbo, 2022. "Organizational Competencies in the Development of Environmental, Social, and Governance (ESG) Criteria in the Industrial Sector," Sustainability, MDPI, vol. 14(20), pages 1-20, October.
    7. Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    8. Yukuo Zhang & Teng Wang & Chunbao Wang & Changgao Cheng, 2023. "Quantitative Evaluation of China’s CSR Policies Based on the PMC-Index Model," Sustainability, MDPI, vol. 15(9), pages 1-19, April.
    9. Ruixin Su & Weizhou Zhong, 2022. "Corporate Communication of CSR in China: Characteristics and Regional Differences," Sustainability, MDPI, vol. 14(23), pages 1-17, December.
    10. Samer Kobrossy & Robert Karaszewski & Riad AlChami, 2022. "The Institutionalization of Implicit and Explicit CSR in a Developing Country Context: The Case of Lebanon," Administrative Sciences, MDPI, vol. 12(4), pages 1-19, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.