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2021 | OriginalPaper | Buchkapitel

22. CSR Reporting Practices of Chinese MNCs

verfasst von : Chao Ren, Heng Hee Ting

Erschienen in: New Horizons in Management, Leadership and Sustainability

Verlag: Springer International Publishing

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Abstract

Corporate social responsibility (CSR) reporting has been the subject of a growing amount of research. However, there are many challenges and opportunities associated with emerging market multinational companies (EMNCs) that have yet to be addressed. This paper aims to make contributions to this under-represented area, i.e. how EMNCs manage sustainability reporting in outward foreign direct investment (FDI), helping both practitioners and researchers to address challenges that these EMNCs may face. This paper addresses this research gap by selecting China, a leading emerging economy. We review the key strands within the field of CSR reporting and the status quo of CSR research in China. In developing new significant areas of enquiry, we draw on a specific context, the Australian mining industry, to further highlight differences in, for instance, legitimising strategies between Australia and China. We illuminate challenges facing Chinese MNCs in managing CSR reporting when conducting outward FDI. We propose areas where CSR research could be developed in the context of Chinese MNCs.

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Titel: CSR Reporting Practices of Chinese MNCs
verfasst von: Chao Ren
Heng Hee Ting
Verlag: Springer International Publishing
Buch: New Horizons in Management, Leadership and Sustainability
Print ISBN: 978-3-030-62170-4

Electronic ISBN: 978-3-030-62171-1

Copyright-Jahr: 2021
DOI: https://doi.org/10.1007/978-3-030-62171-1_22

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