Corporate social responsibility reporting research in the Chinese academia: a critical review

Jenny Guan and Carlos Noronha

Social Responsibility Journal, 2013, vol. 9, issue 1, 33-55

Abstract: Purpose - The aim of this paper is to review the recent corporate social responsibility (CSR) literature in China, which has the world's largest developing economy. Through discussions and critical review, the objective is to suggest future directions for CSR research in this country. Design/methodology/approach - The paper starts with a review of recent CSR literature in the mainland, followed by an in‐depth critique of two major Chinese CSR studies conducted by the Chinese Academy of Social Sciences. Findings - In China, much of the CSR literature is conceptual, descriptive, or argumentative in nature. Proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. Besides, self‐developed indicator systems, rather than internationally adopted systems, are used as the mainstream measurement tools in research focusing on CSR performance evaluation. In general, CSR research in China has just got started and has a long way to go. Originality/value - Recent reviews of CSR literature have concentrated on emerging economies, particularly Bangladesh, India, Indonesia, Malaysia, and so on. This paper is one of the first reviews of CSR studies in mainland China. It contributes to understanding the development of Chinese CSR research. After the review and discourse, several research questions are suggested for future research.

Keywords: Corporate social responsibility; China; CSR reporting; Disclosure; Social responsibility (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:9:y:2013:i:1:p:33-55

DOI: 10.1108/17471111311307804

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