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Using “Actor-Network Theory and Friends” to explore CSR Reporting in the Information and Communication Technology Sector under the Belt and Road Initiative
Noronha, Carlos; Zhang, Ruopiao
2023-01
Source PublicationComparative CSR and Sustainability: New Accounting for Social Consequences
Publication PlaceLondon and New York
PublisherRoutledge
Abstract

China's Digital Silk Road (DSR) was announced in 2015 as part of the Belt and Road Initiative’s (BRI) larger global aim to increase digital connectivity in participating nations through the Information and Communication Technology (ICT) sector. This paper aims to analyze ‘'why’’ and ‘‘how’’ a Chinese ICT-MNE engages in corporate social responsibility (CSR) reporting in the BRI host countries. Drawing upon actor-network theory (ANT), all human actors and non-human actants form a network within which their interconnectedness is present and ever-evolving. Using Huawei’s CSR reporting over six years (2014–2019) as the object of analysis, this chapter explores how a Chinese ICT-MNE embraces the challenges of CSR in response to the needs of both home country and BRI host countries’ stakeholders under the DSR policy. This study helps us to understand how actors and actants of the global ICT network contribute to CSR and sustainable development under the auspices of a monumental initiative involving many nations and regions

KeywordDigital Silk Road (Dsr) Belt And Road Initiative (Bri) Csr Reporting, Actor-network Theory (Ant)
ISBN9781032228686
Document TypeBook chapter
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Affiliation1.University of Macau
2.Macau University of Science and Technology
Recommended Citation
GB/T 7714
Noronha, Carlos,Zhang, Ruopiao. Using “Actor-Network Theory and Friends” to explore CSR Reporting in the Information and Communication Technology Sector under the Belt and Road Initiative[M]. Comparative CSR and Sustainability: New Accounting for Social Consequences, London and New York:Routledge, 2023.
APA Noronha, Carlos., & Zhang, Ruopiao (2023). Using “Actor-Network Theory and Friends” to explore CSR Reporting in the Information and Communication Technology Sector under the Belt and Road Initiative. Comparative CSR and Sustainability: New Accounting for Social Consequences.
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