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Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends

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  1. Emmanuel Lawal & Gökan May & Bojan Stahl, 2017. "The Significance of Corporate Social Disclosure for High‐Tech Manufacturing Companies: Focus on Employee and Community Aspects of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 295-311, July.
  2. 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).
  3. Ying Jiang & Xiaolong Xue & Weirui Xue, 2018. "Proactive Corporate Environmental Responsibility and Financial Performance: Evidence from Chinese Energy Enterprises," Sustainability, MDPI, vol. 10(4), pages 1-13, March.
  4. Jean Tsitaire Arrive & Mei Feng, 2018. "Corporate social responsibility disclosure: Evidence from BRICS nations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 920-927, September.
  5. Sora Kim & Yingru Ji, 2017. "Chinese Consumers' Expectations of Corporate Communication on CSR and Sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 570-588, November.
  6. Qian, Wei & Chen, Xuan, 2021. "Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China," The British Accounting Review, Elsevier, vol. 53(1).
  7. Khaled Mohammed Alqahtani & Pingping Song, 2016. "Corporate Social Responsibility of Chinese SMEs: Implementation and Challenges (Spoleczna odpowiedzialnosc chinskich MSP: wdrozenie, realizacja i wyzwania)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(20), pages 65-79.
  8. Jie Wu, 2015. "Differentiated Customer Pressures and Environmental Policies in China," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 175-189, March.
  9. Xiaorui Wang & Shen Hu, 2024. "How do organizations in Chinese agriculture perceive sustainability certification schemes? An exploratory analysis," Development Policy Review, Overseas Development Institute, vol. 42(3), May.
  10. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
  11. 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.
  12. Yasir Shahab & Chengang Ye, 2018. "Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 87-103, May.
  13. Bargstädt, Dorothee, 2017. "Freiwillige Selbstverpflichtung von Unternehmen in Antikorruptionsinitiativen: Der Einfluss des nationalen Kontextes auf internationales Engagement am Beispiel chinesischer und indischer Unternehmen," PIPE - Papers on International Political Economy 28/2017, Free University Berlin, Center for International Political Economy.
  14. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
  15. Yasir Shahab & Collins G. Ntim & Yugang Chen & Farid Ullah & Hai‐Xia Li & Zhiwei Ye, 2020. "Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 1-16, January.
  16. Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2021. "Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China," Working Papers 2021_18, Business School - Economics, University of Glasgow.
  17. Muhammad Kaleem Khan & R. M. Ammar Zahid & Adil Saleem & Judit Sági, 2021. "Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms," Sustainability, MDPI, vol. 13(19), pages 1-18, September.
  18. Min Zhang & Biying Jin & G. Alan Wang & Thong Ngee Goh & Zhen He, 2016. "A Study of Key Success Factors of Service Enterprises in China," Journal of Business Ethics, Springer, vol. 134(1), pages 1-14, March.
  19. Muhammad Safdar Sial & Chunmei Zheng & Jacob Cherian & M.A. Gulzar & Phung Anh Thu & Tehmina Khan & Nguyen Vinh Khuong, 2018. "Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(10), pages 1-18, October.
  20. Kotilainen, Juha & Prokhorova, Evgenia & Sairinen, Rauno & Tiainen, Heidi, 2015. "Corporate social responsibility of mining companies in Kyrgyzstan and Tajikistan," Resources Policy, Elsevier, vol. 45(C), pages 202-209.
  21. Xiaorui Wang, 2017. "Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 23-40, September.
  22. Katharina Parizek & Konstantinos I. Evangelinos, 2021. "Corporate social responsibility strategies and accountability in the UK and Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1055-1065, May.
  23. Ma Zhong & Rong Xu & Xinyi Liao & Shuangli Zhang, 2019. "Do CSR Ratings Converge in China? A Comparison Between RKS and Hexun Scores," Sustainability, MDPI, vol. 11(14), pages 1-20, July.
  24. Dang, Vinh Q.T. & Otchere, Isaac & So, Erin P.K., 2022. "Does the nature of political connection matter for corporate social responsibility engagement? Evidence from China," Emerging Markets Review, Elsevier, vol. 52(C).
  25. Zhu, Qinghua & Liu, Junjun & Lai, Kee-hung, 2016. "Corporate social responsibility practices and performance improvement among Chinese national state-owned enterprises," International Journal of Production Economics, Elsevier, vol. 171(P3), pages 417-426.
  26. Cisheng Wu & Hui Guang & Jing Xu & Sijia Wang, 2019. "The effects of female executives on corporate philanthropy in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 628-643, May.
  27. Wen, Wen & Ke, Yun & Liu, Xuejiao, 2021. "Customer concentration and corporate social responsibility performance: Evidence from China," Emerging Markets Review, Elsevier, vol. 46(C).
  28. Muhammad Safdar Sial & Chunmei Zheng & Nguyen Vinh Khuong & Tehmina Khan & Muhammad Usman, 2018. "Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(7), pages 1-12, June.
  29. Caixia Chen & Patsy Perry & Yixiong Yang & Cheng Yang, 2017. "Decent Work in the Chinese Apparel Industry: Comparative Analysis of Blue-Collar and White-Collar Garment Workers," Sustainability, MDPI, vol. 9(8), pages 1-19, August.
  30. Agostino Vollero & Alfonso Siano & Maria Palazzo & Sara Amabile, 2020. "Hoftsede's cultural dimensions and corporate social responsibility in online communication: Are they independent constructs?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 53-64, January.
  31. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
  32. Xiangyu Chen & Muhammad Safdar Sial & Dang Khoa Tran & Waseem Alhaddad & Jinsoo Hwang & Phung Anh Thu, 2020. "Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China," Sustainability, MDPI, vol. 12(7), pages 1-19, April.
  33. Stanisavljević, Milena, 2017. "The Analysis of CSR Reports of Serbian Companies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017, pages 373-380, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  34. Mario González & María del Mar Alonso-Almeida & David Dominguez, 2018. "Mapping global sustainability report scoring: a detailed analysis of Europe and Asia," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(3), pages 1041-1055, May.
  35. Soriya Sushila & Dhaigude Amol, 2016. "A Study of Corporate Web-Based Reporting in Hotel Industry," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 6(11), pages 661-680, November.
  36. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
  37. Bobo CHAZIRENI & Abdulla KADER, 2019. "The Impact of CSR on the Sustainable Growth of Wholesale and Retail SMEs: The Case of eThekwini Municipal region," Expert Journal of Business and Management, Sprint Investify, vol. 7(2), pages 221-229.
  38. Mohamed H. Elmagrhi & Collins G. Ntim & Ahmed A. Elamer & Qingjing Zhang, 2019. "A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 206-220, January.
  39. Huang, Lingyu & Chen, Aoyun, 2024. "Family business succession and corporate ESG behavior," Finance Research Letters, Elsevier, vol. 60(C).
  40. Petronille Cynthia AGOUME ISSEME, 2023. "Effets des caractéristiques du dirigeant d'entreprise sur la protection de l'environnement dans les entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 14(1), pages 112-131, June.
  41. Wanli Li & Tiantian Yan & Yue Li & Ziqiao Yan, 2023. "Earnings management and CSR report tone: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1883-1902, July.
  42. Song, Siwen & Jun, Aelee & Luo, Tianpei & Ma, Shiguang, 2024. "Political legitimacy and CSR reporting: Evidence from non-SOEs in China," Global Finance Journal, Elsevier, vol. 60(C).
  43. Chu, Shu-Chuan & Chen, Hsuan-Ting & Gan, Chen, 2020. "Consumers’ engagement with corporate social responsibility (CSR) communication in social media: Evidence from China and the United States," Journal of Business Research, Elsevier, vol. 110(C), pages 260-271.
  44. Hyejoon Rim & Jisu Kim & Chuqing Dong, 2019. "A cross‐national comparison of transparency signaling in corporate social responsibility reporting: The United States, South Korea, and China cases," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1517-1529, November.
  45. Teresa Vallet‐Bellmunt & Iluminada Fuertes‐Fuertes & María Luisa Flor, 2023. "Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 695-707, March.
  46. Stefan Zeisel, 2020. "Is sustainability a moving target? A methodology for measuring CSR dynamics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 283-296, January.
  47. Hang Thi Thuy Pham & Sung-Chang Jung & Su-Yol Lee, 2020. "Governmental Ownership of Voluntary Sustainability Information Disclosure in an Emerging Economy: Evidence from Vietnam," Sustainability, MDPI, vol. 12(16), pages 1-21, August.
  48. Ali Alotaibi & Francis Edum-Fotwe & Andrew D.F. Price, 2019. "Critical Barriers to Social Responsibility Implementation within Mega-Construction Projects: The Case of the Kingdom of Saudi Arabia," Sustainability, MDPI, vol. 11(6), pages 1-27, March.
  49. Jose Manuel Diaz‐Sarachaga, 2021. "Shortcomings in reporting contributions towards the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1299-1312, July.
  50. Ma Zhong & Weiqi Zhao & Yasir Shahab, 2022. "The philanthropic response of substantive and symbolic corporate social responsibility strategies to COVID‐19 crisis: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 339-355, March.
  51. Francesca Conte & Agostino Vollero & Claudia Covucci & Alfonso Siano, 2020. "Corporate social responsibility penetration, explicitness, and symbolic communication practices in Asia: A national business system exploration of leading firms in sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1425-1435, May.
  52. Enying Zheng & Wenjie Liao & Yan Xing & Jiajia Zheng, 2023. "Institutionalizing corporate social responsibility disclosure: Historical webpages of the Fortune global 500 companies, 1997–2009," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 661-676, March.
  53. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.
  54. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
  55. Shahab, Yasir & Wang, Peng & Gull, Ammar Ali & Chen, Yugang & Ntim, Collins G., 2023. "Social trust and environmental performance in China: Does state ownership matter?," Economic Modelling, Elsevier, vol. 124(C).
  56. Irina Ervits, 2021. "CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-24, December.
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