CSR Reporting and the Belt and Road Initiative

Auteur

Ruopiao Zhang is Assistant Professor in the Department of Accounting and Finance at the School of Business, Macau University of Science and Technology. Dr. Zhang obtained her Ph.D. degree in Accounting from the University of Macau. Dr. Zhang is an early career researcher in the field of social and environmental accounting with specialization in corporate social responsibility and sustainability, biodiversity and extinction accounting.

Carlos Noronha is Associate Professor in the Department of Accounting and Information Management, Faculty of Business Administration, University of Macau. Dr. Noronha researches and publishes in the area of social accounting, especially in corporate disclosure. Currently, he is collaborating with his research team in the development of the Phenomenon Grande, a theoretical perspective to look into inter-related and multi-disciplinary social phenomena through a critical lens.

Jieqi Guan is Assistant Professor in the School of Hospitality Management, Macao Institute for Tourism Studies. She obtained her Ph.D. degree from the University of Macau. Her research areas are mainly related to social accounting and reporting, corporate social responsibility and sustainability.

Texte du rabat

This book presents how Chinese multinational enterprises are engaging with, defining and implementing corporate social responsibility (CSR) reporting practices under the Belt and Road Initiative. It is suitable for researchers and postgraduate students in the fields of CSR, accounting, and developing countries, especially China.

Contenu

1. Globalization, CSR, and Multinational Enterprises from Emerging Economies (EMNEs) 2. The Rise of China's Economy and the Chinese MNEs 3. The Belt and Road Initiative and CSR 4. CSR Reporting and Chinese MNEs 5. CSR Reporting in BRI Countries 6. Assessment of CSR Reporting Quality along the Belt and Road 7. CSR Reporting Contents of Chinese MNEs in BRI Host Countries 8. The Impact of Ownership Types on CSR Reporting Contents and Quality 9. Industry-specific CSR Reporting Contents in BRI Host Countries 10. CSR of Chinese MNEs in Developing Countries under the BRI Context: Through the Lens of Africa 11. How China's Belt and Road Initiative Is Faring: Implications and Outlooks for Corporate Social Responsibility