In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool.
In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.
2. Literature Review and Theoretical Framework
3. Institutional Environment and Legal System Of CSR
4. CSR Reporting of State-owned Enterprises: An Overall Perspective
5. CSR Reporting of State-owned Enterprises: Some Specifics and Reporting Trends
6. The Social Roles of Private Enterprises
7. CSR Reporting of Private Companies
8. Development of Foreign Invested Companies in China
9. CSR Reporting of Foreign Invested Companies in China
10. Triangulation: Empirical Study and Interview Analysis
11. Further Discussions and Conclusions