Exploring the phenomenon of corporate social and environmental reporting in China

Abstract

This engagement based study is one of the few initiatives exploring managerial perceptions of Corporate Social and Environmental Reporting (CSER) in China utilizing qualitative methodology to bridge the existing research gap in rich ‘emic’ understanding within a Chinese context. Conceptual framework of legitimacy, stakeholder and institution theory was approached from system-based theoretical perspectives. Findings from managerial perceived enablers and barriers provide insightful strategies for encouraging CSER in China, with both theoretical and practical implications.