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

被引:13
|
作者
Guan, Jenny [1 ]
Noronha, Carlos [1 ]
机构
[1] Univ Macau, Fac Business Adm, Macau, Peoples R China
关键词
Corporate social responsibility; China; CSR reporting; Disclosure; Social responsibility;
D O I
10.1108/17471111311307804
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
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.
引用
收藏
页码:33 / +
页数:24
相关论文
共 50 条
  • [1] RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY REPORTING
    Lungu, Camelia I.
    Caraiani, Chirata
    Dascalu, Cornelia
    [J]. AMFITEATRU ECONOMIC, 2011, 13 (29) : 117 - 131
  • [2] Tourism and corporate social responsibility: A critical review and research agenda
    Coles, Tim
    Fenclova, Emily
    Dinan, Claire
    [J]. TOURISM MANAGEMENT PERSPECTIVES, 2013, 6 : 122 - 141
  • [3] RESEARCH ON CORPORATE INTERNATIONAL SOCIAL RESPONSIBILITY REPORTING OF CHINESE INTERNATIONAL ENTERPRISES' IN KAZAKHSTAN
    Zhantore, U. N.
    Hu, Zhou Xiao
    [J]. BULLETIN OF THE NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN, 2019, (05): : 36 - 42
  • [4] Corporate Social Responsibility Reporting of Chinese Listed Tourism Enterprises
    Tong Shaomao
    [J]. PROCEEDINGS OF THE 7TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TECHNOLOGICAL INNOVATION AND MANAGEMENT SCIENCE SESSION, PT II, 2011, : 52 - 58
  • [5] Corporate social responsibility reporting
    Remmer Sassen
    Ralf Isenmann
    [J]. NachhaltigkeitsManagementForum | Sustainability Management Forum, 2018, 26 (1-4): : 1 - 2
  • [6] Corporate Social Responsibility of Chinese Multinational Enterprises: A Review and Future Research Agenda
    Du, Shu-Yun
    Shao, Xiao-Chen
    Jimenez, Alfredo
    Lee, Jeoung Yul
    [J]. SUSTAINABILITY, 2022, 14 (23)
  • [7] Research on corporate social responsibility in the construction context: a critical review and future directions
    Lin, Xue
    Ho, Christabel M. F.
    Shen, Geoffrey Q. P.
    [J]. INTERNATIONAL JOURNAL OF CONSTRUCTION MANAGEMENT, 2018, 18 (05) : 394 - 404
  • [8] Corporate social responsibility in the water industry: A critical review
    Figueroa, Cindy
    Lee, Kyungsun
    Jepson, Wendy
    [J]. WILEY INTERDISCIPLINARY REVIEWS-WATER, 2022, 9 (06):
  • [9] The institutionalisation of corporate social responsibility reporting
    de Villiers, Char
    Alexander, Deborah
    [J]. BRITISH ACCOUNTING REVIEW, 2014, 46 (02): : 198 - 212
  • [10] The Institutionalization of Corporate Social Responsibility Reporting
    Shabana, Kareem M.
    Buchholtz, Ann K.
    Carroll, Archie B.
    [J]. BUSINESS & SOCIETY, 2017, 56 (08) : 1107 - 1135