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Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Asian Business & Management [ISSN:] 1476-9328 [Volume:] 22 [Issue:] 1 [Publisher:] Palgrave Macmillan UK [Place:] London [Year:] 2021 [Pages:] 55-83
Verlag: 
Palgrave Macmillan UK, London
Zusammenfassung: 
The paper pursues a mixed methods approach of conducting both quantitative and qualitative content analysis of corporate social responsibility (CSR) reports in two types of Chinese companies: State-owned (SOE) and non-state-owned (non-SOE) enterprises. Quantitative content analysis revealed overall homogeneity in CSR reporting among SOEs and non-SOEs in China, which can be explained by coercive isomorphism on a national scale. The Chinese government has created an intricate system of incentives encouraging both SOEs and non-SOEs to engage in socially responsive behavior and disclosure. As a result of qualitative analysis, a recurring theme of "strategic emerging industries" (SEI) was identified in the CSR reports of predominantly state-owned banks. This finding provides empirical evidence of the link between the social and economic objectives of the Chinese government, and it shows how state-owned banks mediate between the state and business (SOEs and non-SOEs) as part of a coercive isomorphism apparatus.
Schlagwörter: 
CSR reporting
Soes
State-owned enterprises
Strategic emerging industries
China
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