Standalone Corporate Social Responsibility Reporting in China : An Exploratory Analysis of its Relation to Legitimation. / Patten, Dennis; Ren, Yi; Zhao, Nana.

In: Social and Environmental Accountability Journal, Vol. 35, No. 1, 02.02.2015, p. 17-31.

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Standalone Corporate Social Responsibility Reporting in China : An Exploratory Analysis of its Relation to Legitimation. / Patten, Dennis; Ren, Yi; Zhao, Nana.

In: Social and Environmental Accountability Journal, Vol. 35, No. 1, 02.02.2015, p. 17-31.

Research output: Contribution to journalArticlepeer-review

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Patten, Dennis ; Ren, Yi ; Zhao, Nana. / Standalone Corporate Social Responsibility Reporting in China : An Exploratory Analysis of its Relation to Legitimation. In: Social and Environmental Accountability Journal. 2015 ; Vol. 35, No. 1. pp. 17-31.

BibTeX

@article{71264e040a464f99baf0c2918b1f9122,
title = "Standalone Corporate Social Responsibility Reporting in China: An Exploratory Analysis of its Relation to Legitimation",
abstract = "While the practice of standalone corporate social responsibility (CSR) reporting in China grew substantially over the mid-2000s, assessment of the disclosure included in the reports is quite limited. In an attempt to fill that void, we explore in this study whether differences in information provision through the standalone reports appear to be related to legitimacy factors. Based on a sample of 60 large companies with standalone reports issued for 2011–2012, we find that differences in the extent of social and environmental disclosure are positively related to firm size and membership in socially exposed industries, but negatively associated with status as a state-owned enterprise. In addition, we document that these relations appear to relate more strongly to disclosure of data and impact information as opposed to information on programmes and initiatives. Overall, our results suggest that CSR reporting in China, as in more developed Western economies, appears to be more about legitimation than meaningful disclosure of social and environmental performance.",
author = "Dennis Patten and Yi Ren and Nana Zhao",
year = "2015",
month = feb,
day = "2",
doi = "10.1080/0969160X.2015.1007467",
language = "English",
volume = "35",
pages = "17--31",
journal = "Social and Environmental Accountability Journal",
issn = "0969-160X",
publisher = "Routledge",
number = "1",

}

RIS

TY - JOUR

T1 - Standalone Corporate Social Responsibility Reporting in China

T2 - An Exploratory Analysis of its Relation to Legitimation

AU - Patten, Dennis

AU - Ren, Yi

AU - Zhao, Nana

PY - 2015/2/2

Y1 - 2015/2/2

N2 - While the practice of standalone corporate social responsibility (CSR) reporting in China grew substantially over the mid-2000s, assessment of the disclosure included in the reports is quite limited. In an attempt to fill that void, we explore in this study whether differences in information provision through the standalone reports appear to be related to legitimacy factors. Based on a sample of 60 large companies with standalone reports issued for 2011–2012, we find that differences in the extent of social and environmental disclosure are positively related to firm size and membership in socially exposed industries, but negatively associated with status as a state-owned enterprise. In addition, we document that these relations appear to relate more strongly to disclosure of data and impact information as opposed to information on programmes and initiatives. Overall, our results suggest that CSR reporting in China, as in more developed Western economies, appears to be more about legitimation than meaningful disclosure of social and environmental performance.

AB - While the practice of standalone corporate social responsibility (CSR) reporting in China grew substantially over the mid-2000s, assessment of the disclosure included in the reports is quite limited. In an attempt to fill that void, we explore in this study whether differences in information provision through the standalone reports appear to be related to legitimacy factors. Based on a sample of 60 large companies with standalone reports issued for 2011–2012, we find that differences in the extent of social and environmental disclosure are positively related to firm size and membership in socially exposed industries, but negatively associated with status as a state-owned enterprise. In addition, we document that these relations appear to relate more strongly to disclosure of data and impact information as opposed to information on programmes and initiatives. Overall, our results suggest that CSR reporting in China, as in more developed Western economies, appears to be more about legitimation than meaningful disclosure of social and environmental performance.

U2 - 10.1080/0969160X.2015.1007467

DO - 10.1080/0969160X.2015.1007467

M3 - Article

VL - 35

SP - 17

EP - 31

JO - Social and Environmental Accountability Journal

JF - Social and Environmental Accountability Journal

SN - 0969-160X

IS - 1

ER -