CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

Abstract In light of the growing economic might and intensification global activities Chinese multinational enterprises (MNE), this paper looks into nature their corporate social responsibility (CSR) reporting. CSR communications largest companies counterparts from advanced economies have been compared based on quantitative qualitative content analysis reports. A mixed method approach has rarely utilized in To analyze reports uses a two-dimensional conceptual framework Wood (Acad Manag Rev 16:691–717, 1991); Jamali Mirshak (J Bus Ethics 72:243–262, 2007) Lockett, Moon Visser Stud 43:115–136, 2006); Shen 94:613–629, 2010). The findings indicate that quantitatively MNEs display patterns reporting comparable to major developed economies. This argues just like use template as convenient tool align harmonize various isomorphic pressures. However, qualitatively substantive discrepancies also identified due national or other contextual characteristics. reveals complex picture international forces at play. addresses lack consensus concerning convergence/divergence across globe and, more specifically, between emerging markets. respect responds general call for research looking aspects business operations, including reporting,