Detail Information
| Category | Article |
|---|---|
| Author | Li, Jiarong：Masato Sasaki |
| Article Title | The impact of state ownership on corporate social responsibility reporting: A comparison between state-owned and non-state-owned enterprises in China |
| Institution | Management Communication Quarterly |
| Volume | |
| Number | |
| Page | |
| Date | 2023/10/23 |
| Abstract | Corporate social responsibility (CSR) reporting is a communication channel between companies and stakeholders. As the literature has largely been confined to exploring privately-owned enterprises, state-owned enterprises (SOEs)—a typical example of public sector organizations—warrant further investigation. This study examines SOEs’ accountability structures and reporting features, which are dominated by state owners and mainly driven by non-financial objectives. Through a content analysis of the CSR reports of 49 SOEs and 111 non-SOEs in China, we analyze the stakeholders and CSR domains involved in the reporting. The findings demonstrate that SOEs disseminate the full coverage of stakeholders and a wider scope of CSR domains in disclosure. We extend the debate on CSR-reporting research by demonstrating how state ownership influences hybrid organizations’ self-expression and accountability frame through our finding of a distinctive specialized sub-organization with strong ties to the state that drives CSR internally. |
| Notes | |
| URL | https://doi.org/10.1177/08933189231209727 |
| Label | CSR, 新興国企業の社会的責任, 組織コミュニケーション, 国有企業, 比較分析 |
| Register date | 2024/04/04 |
