scholarly journals CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Irina Ervits
Keyword(s):  
Emerging Markets ◽  
Multinational Enterprises ◽  
Qualitative Content Analysis ◽  
Developed Economies ◽  
Csr Reporting ◽  
Business Operations ◽  
Advanced Economies ◽  
Chinese Mnes ◽  
Complex Picture ◽  
Corporate Social

AbstractIn light of the growing economic might and intensification of global activities of Chinese multinational enterprises (MNE), this paper looks into the nature of their corporate social responsibility (CSR) reporting. CSR communications of the largest Chinese companies and their counterparts from advanced economies have been compared based on quantitative and qualitative content analysis of CSR reports. A mixed method approach has been rarely utilized in the analysis of CSR reporting. To analyze CSR reports the paper uses a two-dimensional conceptual framework based on Wood (Acad Manag Rev 16:691–717, 1991); Jamali and Mirshak (J Bus Ethics 72:243–262, 2007) and Lockett, Moon and Visser (J Manag Stud 43:115–136, 2006); Moon and Shen (J Bus Ethics 94:613–629, 2010). The findings indicate that quantitatively Chinese MNEs display patterns of CSR reporting comparable to major MNEs in developed economies. This paper argues that just like MNEs from developed economies Chinese MNEs use a global CSR reporting template as a convenient tool to align and harmonize various isomorphic pressures. However, qualitatively substantive discrepancies in content have been also identified due to national or other contextual characteristics. The analysis reveals a complex picture of national and international isomorphic forces at play. The paper addresses the lack of consensus concerning convergence/divergence of CSR reporting across the globe and, more specifically, between developed economies and emerging markets. In this respect this paper responds to the general call for research looking into various aspects of business operations, including CSR reporting, of MNEs from emerging markets.

scholarly journals Paradox and legitimacy in construction: how CSR reports restrict CSR practice

2019 ◽  
Vol 37 (2) ◽  
pp. 231-246 ◽  
Author(s):  
Greg Watts ◽  
Scott Fernie ◽  
Andy Dainty
Keyword(s):  
Qualitative Content Analysis ◽  
Qualitative Interviews ◽  
Content Type ◽  
Rhetorical Device ◽  
Csr Reporting ◽  
Public Body ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Communication Methods

PurposeCorporate social responsibility (CSR) is a prominent topic of debate, and yet remains subject to multiple interpretations. Despite this ambiguity, organisations need to communicate their CSR activity effectively in order to meet varied stakeholder demands, increase financial performance and in order to achieve legitimacy in the eyes of clients and various stakeholders. The purpose of this paper is to explore how CSR is communicated, and the impact such communication methods have on CSR practice. More specifically, it examines the disconnect between the rhetoric espoused in CSR reports and the actualities of the ways in which CSR is practiced.Design/methodology/approachA qualitative content analysis of 100 CSR reports published by nine construction contractors informed the design of qualitative interviews. In total, 17 interviews were then conducted with contractors and public body clients.FindingsStrategic ambiguity explains how contractors circumvent the problem of attending to conflicting stakeholder CSR needs. However, this results in a paradox where CSR is simultaneously sustained as a corporate metric and driver, whilst being simultaneously undermined in being seen as a rhetorical device. By examining this phenomenon through the lens of legitimacy, the study reveals how both the paradox and subsequent actions of clients that this provokes, act to restrict the development of CSR practice.Originality/valueThis is the first study to use the lens of legitimacy theory to analyse the relationship between CSR reporting and CSR practice in the construction industry. In revealing the CSR paradox and its ramifications the research provides a novel explanation of the lack of common understandings and manifestations of CSR within the construction sector.

The influence of motivations on international location choice in least developed, emerging and developed countries: evidence from Chinese MNEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fernando Angulo-Ruiz ◽  
Albena Pergelova ◽  
William X. Wei
Keyword(s):  
Emerging Markets ◽  
Multinational Enterprises ◽  
Location Choice ◽  
Emerging Market ◽  
Developed Countries ◽  
Asia Pacific ◽  
Institutional Constraints ◽  
Least Developed Countries ◽  
Content Type ◽  
Developed Economies

Purpose This research aims to assess variations of motivations when studying international location decisions. In particular, this study aims to assess the influence of diverse motivations – seeking technology, seeking brand assets, seeking markets, seeking resources and escaping institutional constraints – as determinants of the international location choice of emerging market multinational enterprises (EM MNEs) entering least developed, emerging, and developed countries. Design/methodology/approach The authors develop a set of hypotheses based on the ownership–location–internalization framework and complement it with an institutional perspective. The conceptual model posits that the different internationalization motivations (seeking technology, seeking brand assets, seeking markets, seeking resources and escaping institutional constraints) will impact the location choice of EM MNEs in developed economies, emerging markets or least developed countries. This study uses the 2013 survey data collected by the China Council for the Promotion of International Trade and the Asia Pacific Foundation of Canada. The final sample of analysis of this research includes 693 observations. Findings After controlling for several variables, two-stage Heckman regressions show there is a variation of motivations when EM MNEs enter least developed countries, emerging markets and developed economies. EM MNEs are motivated to enter least developed countries to seek markets and resources. Conversely, those firms enter developed countries in their search for technological assets and to escape institutional constraints at home. While the present study findings show a clear difference in the motivations that lead to location choice in least developed vs developed countries, the results are not as clear for location in other emerging countries. Research limitations/implications The paper offers empirical support for the importance of motivations as crucial determinants of location choice. Originality/value This paper provides a detailed quantitative study on the internationalization location choice of EM MNEs based on their motivations. Though theoretical models underscore the importance of motivations, we know very little about how, in practice, motivations drive location choice. This study contributes to the international location choice literature a deeper understanding of how diverse motivations drive choices of expansion into developed economies, emerging markets or least developed countries.

scholarly journals CSR reporting in China’s private and state-owned enterprises: A mixed methods comparative analysis

2021 ◽  
Author(s):  
Irina Ervits
Keyword(s):  
Content Analysis ◽  
Mixed Methods ◽  
Qualitative Content Analysis ◽  
Chinese Government ◽  
Csr Reporting ◽  
Emerging Industries ◽  
The Social ◽  
Responsive Behavior ◽  
Socially Responsive ◽  
Corporate Social

AbstractThe paper pursues a mixed methods approach of conducting both quantitative and qualitative content analysis of corporate social responsibility (CSR) reports in two types of Chinese companies: State-owned (SOE) and non-state-owned (non-SOE) enterprises. Quantitative content analysis revealed overall homogeneity in CSR reporting among SOEs and non-SOEs in China, which can be explained by coercive isomorphism on a national scale. The Chinese government has created an intricate system of incentives encouraging both SOEs and non-SOEs to engage in socially responsive behavior and disclosure. As a result of qualitative analysis, a recurring theme of “strategic emerging industries” (SEI) was identified in the CSR reports of predominantly state-owned banks. This finding provides empirical evidence of the link between the social and economic objectives of the Chinese government, and it shows how state-owned banks mediate between the state and business (SOEs and non-SOEs) as part of a coercive isomorphism apparatus.

scholarly journals Does mandatory CSR reporting lead to higher CSR transparency? The case of France

2014 ◽  
Vol 11 (2) ◽  
pp. 29-45 ◽  
Author(s):  
Anna-Lena Kühn ◽  
Markus Stiglbauer ◽  
Janina Heel
Keyword(s):  
Social Impact ◽  
Qualitative Content Analysis ◽  
Public Image ◽  
Global Reporting Initiative ◽  
Business Practices ◽  
Social Dimensions ◽  
Csr Reporting ◽  
Latent Construct ◽  
Corporate Social ◽  
Csr Engagement

Expedited by the financial crisis and increased stakeholder activism, the demand for reliable and accountable business practices and transparency has gained momentum in the current corporate social responsibility (CSR) debate. Consequently, companies have started to become aware of the increasing importance of conveying increased transparency and accountability to stakeholders, gaining their legitimacy and establishing a positive public image through adequate CSR reporting. Since it is obligatory to disclose information on corporate financial performance and on companies’ environmental and social impact in France, this paper addresses how transparent French listed companies of the CAC 40 communicate their CSR engagement externally. To turn the latent construct ‘transparency of CSR reporting’ into a measurable value, we conduct qualitative content analysis based on the Global Reporting Initiative (GRI) guidelines. Assuming mandatory CSR reporting to increase companies’ CSR transparency in general, most of the companies communicate their corporate profile, strategy and management broadly. Whereas companies report the environmental dimension most frequently, they refer only marginally to the economic and social dimensions.

scholarly journals Can blockchain-technology fight corruption in MNEs’ operations in emerging markets?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matthew Davis ◽  
Thomas Taro Lennerfors ◽  
Daniel Tolstoy
Keyword(s):  
Emerging Markets ◽  
International Business ◽  
Multinational Enterprises ◽  
Design Methodology ◽  
International Management ◽  
Social Implications ◽  
Content Type ◽  
Blockchain Technology ◽  
Business Operations ◽  
Technological Perspective

Purpose The purpose of the study is to explore, with anchorage in theories about the normalization of corruption, under what conditions blockchain technology can mitigate corruptive practices of multinational enterprises (MNEs) in emerging markets (EMs). Design/methodology/approach By synthesizing a technological perspective and theory on corruption, the authors examine the feasibility of blockchain for fighting corruption in MNEs’ business operations in EMs. Findings Blockchain technology is theorized to have varying mitigating effects on the rationalization, socialization and institutionalization of corruption. The authors provide propositions describing the effects and the limitations of blockchain for mitigating corruption in EMs. Social implications This paper offers a perspective for how to tackle acute business problems and social problems pronounced in international business but also prevailing elsewhere. Originality/value The study contributes to literature in international management by systematically exploring how and under what conditions blockchain can mitigate the normalization of corruption.

scholarly journals The Alternative Business History: Business in Emerging Markets

2017 ◽  
Vol 91 (3) ◽  
pp. 537-569 ◽  
Author(s):  
Gareth Austin ◽  
Carlos Dávila ◽  
Geoffrey Jones
Keyword(s):  
Emerging Markets ◽  
Large Scale ◽  
State Intervention ◽  
Business History ◽  
Developed Economies ◽  
Corporate Strategies ◽  
Developed Markets ◽  
History Of ◽  
Corporate Social ◽  
Developed World

This article suggests that the business history of emerging markets should be seen as an alternative business history, rather than merely adding new settings to explore established core debates. The discipline of business history evolved around the corporate strategies and structures of developed economies. The growing literature on the business history of emerging markets addresses contexts that are different from those of developed markets. These regions had long eras of foreign domination, had extensive state intervention, faced institutional inefficiencies, and experienced extended turbulence. This article suggests that this context drove different business responses than are found in the developed world. Entrepreneurs counted more than managerial hierarchies; immigrants and diaspora were critical sources of entrepreneurship; illegal and informal forms of business were common; diversified business groups rather than the M-form became the major form of large-scale business; corporate strategies to deal with turbulence were essential; and radical corporate social-responsibility concepts were pursued by some firms.

scholarly journals Can a conceptual framework for corporate social responsibility [CSR] assurance be developed?

2015 ◽  
Vol 12 (4) ◽  
pp. 8-23 ◽  
Author(s):  
Barry Ackers
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Qualitative Content Analysis ◽  
Second Phase ◽  
Csr Reporting ◽  
Johannesburg Stock Exchange ◽  
Sustainability Reports ◽  
Two Phases ◽  
Corporate Social

Independent corporate social responsibility [CSR] assurance should provide stakeholders with confidence that company CSR reports are complete, accurate and reliable. However, the voluntary nature of CSR reporting and assurance practices, implies that CSR assurance practices are largely unregulated, producing a variety of assurance providers using different approaches, undermining its effectiveness. The paper proposes that CSR assurance should be regulated to ameliorate these inconsistencies. The study examines the CSR assurance reports of the 200 largest companies listed on the Johannesburg Stock Exchange, utilising a qualitative content analysis undertaken in two phases. The first phase examines annual/sustainability reports to identify companies that published independent CSR assurance reports during 2011/2. The second phase analysed CSR assurance reports to establish the primary characteristics of CSR assurance.

scholarly journals Presenting a core-periphery model of voluntary CSR disclosure in Australian annual reports

2012 ◽  
Vol 9 (2) ◽  
pp. 438-448 ◽  
Author(s):  
Nicholas Paul Andrew ◽  
Mark Wickham ◽  
Wayne O’Donohue ◽  
Frank Danzinger
Keyword(s):  
Annual Reports ◽  
Voluntary Reporting ◽  
Csr Reporting ◽  
Corporate Strategies ◽  
Business Operations ◽  
Strategic Csr ◽  
Executive Managers ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The relationship between perceived Corporate Social Responsibility (CSR) performance and desirable outcomes is well established in corporate governance literature. Over the past two decades in particular, there has been an increased recognition of this relationship by executive managers and a concomitant increase in the quantity and detail of CSR activities being voluntarily reported by companies has been observed. The increasing level of voluntary CSR reporting has been attributed to two main corporate strategies: to conform to social expectations and to legitimize business operations to salient stakeholder groups within the community. Whilst there has been extensive academic interest in the concept of CSR, it has focused almost exclusively on normative definitions of the concept, and/or the presentation of empirical evidence that details ‘why companies report their CSR activities’ and ‘what CSR activities they report’. What is lacking in the literature, however, is a focus on the ‘patterns of strategic CSR reporting’ by companies. Based on the recognition of voluntary reporting patterns in the Australian industry, we present a core/periphery model of strategic CSR disclosure. The model allows for predicting how companies will voluntarily disclose their CSR performance given the issues, events and/or crises that affect their industry environments.

scholarly journals CSR's Pattern and Trends within Multinational Enterprises Operating in China

2019 ◽  
Vol IV (II) ◽  
pp. 119-140
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan ◽  
Muhammad Faizan Malik
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Secondary Data ◽  
Reporting Quality ◽  
Consumer Products ◽  
Global Reporting Initiative ◽  
Study Variable ◽  
Chinese Mnes ◽  
Corporate Social

This study examines the trends of corporate social responsibility (CSR) dynamics within multinational enterprises (MNEs) operating in China. Secondary data was gathered from the published reports (e.g., annual, CSR, sustainability etc.) to measure the study variable with the help of global reporting initiative (GRI-G4) and compute a comprehensive CSR' outline. This study institutes the fundamental but general drifts about the concept of CSR within MNEs in China. Overall, it was found that the inclination of CSR activities is towards social; followed by environmental and economic dimensions. While comparing CSR performance among various sectors, it was reflected that exploration & production, manufacturing and consumer products sectors have outperformed. Similarly, on average, Chinese MNEs disclosed proportionately more CSR activities than Non-Chinese MNEs. These results are very significant both for researchers and corporate practitioners. This research has not only examined the CSR's indicators quantitatively but also its reporting quality, in a quantitative and qualitative manner.

scholarly journals A methodology to analyze sustainable development index: evidence from emerging markets and developed economies

2020 ◽  
Vol 11 (1) ◽  
pp. 14-29 ◽  
Author(s):  
Viktoriia Koilo
Keyword(s):  
Sustainable Development ◽  
Emerging Markets ◽  
National Level ◽  
Composite Index ◽  
Developed Countries ◽  
New Approach ◽  
Development Index ◽  
Developed Economies ◽  
Advanced Economies ◽  
Current Stage

The paper proposes a new approach for dealing with uncertainties in determining the level of sustainability at the national scale. Composite Sustainable Development Index (SDI) is a tool designed to assess comprehensively the progress made by 15 advanced economies and 15 emerging economies since 2004–2018 towards achieving sustainable development goals.The proposed composite index aims to measure and monitor a sustainable development at the national level, and to increase the understanding of sustainability.This method also sheds light on main problems of different economies at the current stage of their development: the methodology considers a set of indicators and arranged into four categories of sustainable development: economy, society, governance, and environment.The present study shows that during the analyzed period, advanced economies had a satisfactory level of sustainability, while the level of SDI of the emerging markets was lower. Also, the obtained results reveal that since the adoption of Paris Agreement under the UN Framework Convention on Climate Change in 2015 developed countries have been showing better performance.Moreover, the paper presents the research design of an optimization model for sustainable development with CO2 emissions consideration.

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