| Status | 已發表Published |
| Explaining social reporting of state-owned enterprises in China: A market economy with socialist characteristics | |
Noronha, C. ; Guan, J.Q.
| |
| 2013-07-01 | |
| Source Publication | Proceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference
 |
| Publication Place | Kobe |
| Publisher | APIRA |
| Abstract | Purpose – In recent years, state-owned enterprises in China are playing a leading role in social reporting. This study aims to investigate the rationales behind this phenomenon and to build a framework to present the evolution of social reporting in China. Design/methodology/approach – This study uses content analysis to evaluate 210 annual reports and 117 social reports of the largest Chinese state-owned enterprises from 14 industry sectors for the period 2006-2010. The results are further triangulated by other tests to ensure reliability and validity. Findings – The paper identifies the patterns, incentives and drivers for Chinese enterprises to disclose social information. The results demonstrate that the Chinese Government acts as an engine leading and driving state-owned enterprises to engage in social reporting. In response to the policy documents issued by the Chinese Communist Party, the quantity of social disclosure displayed a sharp increase since 2008 but without noticeable improvement in quality. All these findings demonstrate that political economy theory occupies a powerful position in explaining the social reporting practices in China. Originality/value – This is the first paper in the Western academia to report, from an indigenous perspective, content analysis results of social reporting by Chinese state-owned enterprises and develop a unique multilayered interactive framework to present the evolution of social reporting in this country. The application of political economy theory to explain CSR reporting has been widely discussed and explored in the Western academia and in countries with well-developed capitalist systems. This is the first research to add such insight to political economy theory for explaining the social reporting practice of the largest socialist economy in the world. Finally, this study can educate and draw attention of Chinese enterprises to improve their social reporting quality and provide guidance for their stakeholders to evaluate the social reports objectively. |
| Keyword | social accounting CSR reporting political economy theory China Chinese Government Chinese Communist Party social reporting framework state-owned enterprises |
| URL | View the original |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 9576 |
| Document Type | Conference paper |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Noronha, C.,Guan, J.Q.. Explaining social reporting of state-owned enterprises in China: A market economy with socialist characteristics[C], Kobe:APIRA, 2013. |
| APA | Noronha, C.., & Guan, J.Q. (2013). Explaining social reporting of state-owned enterprises in China: A market economy with socialist characteristics. Proceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference. |
| Files in This Item: | There are no files associated with this item. | |||||
Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.
Edit Comment