Corporate Social Responsibility Reporting in China: Political, Social, and Corporate Influences

Accounting and Business Research, Forthcoming

30 Pages Posted: 1 Jul 2020

See all articles by Sepideh parsa

Sepideh parsa

Middlesex University, Business School, Department of Accounting and Finance

Narisa Tianjing Dai

University of International Business and Economics - Business School

Ataur Belal

The University of Sheffield

Teng Li

Newcastle University

Guliang Tang

University of International Business and Economics

Date Written: June 7, 2020

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.

Keywords: Authoritarian CSR, CSR reporting, China, Institutional theory

JEL Classification: M41

Suggested Citation

parsa, Sepideh and Dai, Narisa Tianjing and Belal, Ataur and Li, Teng and Tang, Guliang, Corporate Social Responsibility Reporting in China: Political, Social, and Corporate Influences (June 7, 2020). Accounting and Business Research, Forthcoming , Available at SSRN: https://ssrn.com/abstract=3621571

Sepideh Parsa (Contact Author)

Middlesex University, Business School, Department of Accounting and Finance ( email )

The Burroughs
London, NW4 4BT
United Kingdom

Narisa Tianjing Dai

University of International Business and Economics - Business School ( email )

10, Huixin Dongjie
Changyang District
Beijing, Beijing 100029
China
0086-1064493525 (Phone)

Ataur Belal

The University of Sheffield ( email )

Sheffield University Management School
Conduit Road
Sheffield, S10 1FL
United Kingdom
0044 121 222 3464 (Phone)

HOME PAGE: http://https://www.sheffield.ac.uk/management/staff/abelal

Teng Li

Newcastle University ( email )

5 Barrack Road
Devonshire Building
NEWCASTLE UPON TYNE, NE1 7RU
United Kingdom

Guliang Tang

University of International Business and Economics ( email )

No. 10, Huixin Dongjie, Chaoyang District
Beijing, 100029
China

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