Corporate Social Responsibility Reporting in China: Evolution, Drivers and Prospects

ISBN-13: 9780415787871 / Angielski / Twarda / 2017 / 138 str.

Jieqi Guan; Carlos Noronha

Opis

Since 2006, 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 social reporting in China and the reasons behind it. In addition, it also analyzes the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. The book demonstrates that the Chinese government acts as an engine leading and driving the social reporting practices of state owned enterprises (SOEs). In response to policy documents, or in order to obtain government's recognition and strive for more resources, SOEs, private enterprises and foreign-invested companies have made substantial improvements in social reporting. However, this is only in terms of reporting quantity and coverage. It appears that not enough effort is placed on the quality of disclosure. The book also highlights that the central government has economic, political and social incentives to promote, encourage and also to control the development of social reporting.