CSR reporting in China’s private and state-owned enterprises: A mixed methods comparative analysis
نویسندگان
چکیده
Abstract The paper pursues a mixed methods approach of conducting both quantitative and qualitative content analysis corporate social responsibility (CSR) reports in two types Chinese companies: State-owned (SOE) non-state-owned (non-SOE) enterprises. Quantitative revealed overall homogeneity CSR reporting among SOEs non-SOEs China, which can be explained by coercive isomorphism on national scale. government has created an intricate system incentives encouraging to engage socially responsive behavior disclosure. As result analysis, recurring theme “strategic emerging industries” (SEI) was identified the predominantly state-owned banks. This finding provides empirical evidence link between economic objectives government, it shows how banks mediate state business (SOEs non-SOEs) as part apparatus.
منابع مشابه
The impact of State Ownership on Earning Quality: A Comparison Between Private-owned Enterprises and State-owned Enterprises in China
متن کامل
On the efficiency of private and state-owned enterprises in mixed markets ¬リニ
a r t i c l e i n f o We examine oligopoly models of vertical product differentiation in which producing firms face variable costs of quality development. We show that comparing to private oligopoly, mixed oligopoly – whereby state-owned enterprises (SOEs) and private firms coexist – enhances social welfare but reduces firms' profitability. We also demonstrate that Bertrand competition makes fi...
متن کاملState-Owned Enterprises and Corporate Governance Strength: Evidence from Indonesia
Background: This study investigates whether state-owned enterprises (SOEs) in Indonesia implement stronger corporate governance than do non-SOEs. It can be argued that as a large dedicated institutional investor, the Indonesian government has an incentive to strengthen corporate governance in SOEs and possesses the ability to bear the cost of implementing stronger governance. Research Methods: ...
متن کاملAssessing comparative efficiency of the state-owned mixed and private sectors in Indian industry
This paper evaluates performance differences between government owned, mixed sector and private sector enterprises in India for the period 1973–1974 to 1988–1989. The results establish that enterprises owned by the central government and state governments are less efficient than mixed or private sector enterprises, while mixed sector enterprises are less efficient than those in the private sect...
متن کاملA Comparative Analysis of the Efficiency of Foreign-Invested and State-owned Enterprises in China
This paper presents a comparative analysis of the productive efficiency of two types of firms in China --foreign-invested enterprises (FIEs) and state-owned enterprises (SOEs), using a stochastic frontier production function model and the latest statistical data (1993-97). It has found that the FIEs in general outperformed SOEs in productive efficiency, as demonstrated by the differentials in t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Asian Business & Management
سال: 2021
ISSN: ['1476-9328', '1472-4782']
DOI: https://doi.org/10.1057/s41291-021-00147-1