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.

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ژورنال

عنوان ژورنال: Asian Business & Management

سال: 2021

ISSN: ['1476-9328', '1472-4782']

DOI: https://doi.org/10.1057/s41291-021-00147-1