Status quo of CSR reports in China: General characteristics and management system aspects

摘要

As an important component of modern management system, corporate social responsibility (CSR) reporting in China is investigated in this paper, based on 162 stand-alone CSR reports published by 116 Chinese enterprises till the end of 2008. The general characteristics of these reports such as ownership/sector distributions, report types, or disclosing forms are presented firstly. Secondly, disclosed CSR reports are analysed from different aspects of management system like CSR strategy, drivers and guidelines, feedback channel, assurance, etc. Finally, main findings are summarized, and recommendations are proposed to possibly accelerate the CSR reporting progress in China.