| Status | 即將出版Forthcoming |
| Using Actor-Network Theory to explore CSR disclosure in the Information and Communication Technology Sector under the Belt and Road Initiative | |
Noronha, C. ; Zhang, R.
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| Abstract | Purpose - 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 discusses the issue of Corporate Social Responsibility (CSR) disclosure in the ICT industry. Specifically, this paper aims to analyze ‘‘why’’ and ‘‘how’’ Chinese ICT-MNEs engage in CSR disclosure in the BRI host countries. Design/methodology/approach – Drawing upon Actor-Network Theory (ANT), all the human actors and non-human actants form a social network in which their interconnectedness is present and ever-evolving. Using an in-depth case study of Huawei, this paper explores how Chinese ICT-MNEs embrace the challenge of CSR in response to the needs of both home country and BRI host countries’ stakeholders under the DSR policy. Findings – Through detailed content analysis of Huawei’s activities under the BRI/DSR policy, an Actor-Network involving investing MNEs and host countries’ mutual benefits highlights the creation of value and transfer of technology which bring in sustainable development. Nevertheless, ‘black boxes’ which obstruct such sustainable values are also identified. Social implication – Under the ANT, all actors and actants, human or non-human, form an ever-evolving social structure. It is a very useful tool to understand how these players of the global network contribute to CSR and sustainable development under the auspices of an enormous initiative involving many nations and regions internationally. Practical implications – The findings also provide practical implications for regulatory reform and enforcement to improve CSR disclosure of MNEs in the ICT industry. Originality/value – ANT is often applied at the organizational level. This paper takes a bold attempt to use this theory to explain MNE activities. Furthermore, studies on CSR and sustainability disclosure of BRI countries in relation to China is nearly unseen in the social accounting literature. This study provides an initiative for further studies of CSR reporting issues in the BRI countries. |
| Keyword | Digital Silk Road (DSR) Belt and Road Initiative (BRI) Multinational Enterprises (MNEs) CSR disclosure Actor-Network Theory (ANT) |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 57579 |
| Document Type | Report |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Noronha, C.,Zhang, R.. Using Actor-Network Theory to explore CSR disclosure in the Information and Communication Technology Sector under the Belt and Road Initiative. |
| Files in This Item: | There are no files associated with this item. | |||||
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