Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise

Teng Li and Ataur Belal

Accounting forum, 2018, vol. 42, issue 2, 199-217

Abstract: This case study examines why stand-alone Corporate Social Responsibility (CSR) reporting has been initiated in a Chinese state-owned enterprise (SOE). Chinese SOEs have been pioneering CSR reporting since the mid–2000 s and extant literature interprets its development as no more than a consequence of government interventions. However, there is a dearth of qualitative evidence illuminating the subtle interrelationships between the global, national and internal organisational dynamics mediating CSR reporting initiative of Chinese SOEs within the authoritarian state. To fill this gap, we provide a nuanced multi-level institutional analysis of the drivers underlying the initiation of CSR reporting within the case examined.

Keywords: Institutional theory; Stand-alone CSR reporting; State-owned enterprises (SOEs); China; Case study (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:42:y:2018:i:2:p:199-217

DOI: 10.1016/j.accfor.2018.05.002

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