engleski

Corporate social responsibility disclosure in emerging countries. Evidence from a content analysis of chinese CSR and annual reports

Despite the increased academic and practitioner interest in Corporate Social Responsibility (CSR) in emerging countries, there has been little research about the definition of what firms actually tell about their sustainability efforts on the CSR and Annual Reports. This paper addresses this gap by analysing, from a quali-quantitative point of view, the CSR or Annual Reports of the largest 74 Chinese enterprises in different industries and along a time period that goes from 1997 to 2013. The article is structured as follows. In the first section, we briefly review the literature about CSR and emerging market companies (EMNCs). After the methodology part, we discuss the results and draw our conclusions, along with a future research agenda.

ds: Corporate Social Responsibility, Emerging Countries, Content Analysis

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