{"title":"国有制对企业社会责任报告的影响:中国国有企业与非国有企业的比较","authors":"Jiarong Li, Masato Sasaki","doi":"10.1177/08933189231209727","DOIUrl":null,"url":null,"abstract":"Corporate social responsibility (CSR) reporting is a communication channel between companies and stakeholders. As the literature has largely been confined to exploring privately-owned enterprises, state-owned enterprises (SOEs)—a typical example of public sector organizations—warrant further investigation. This study examines SOEs’ accountability structures and reporting features, which are dominated by state owners and mainly driven by non-financial objectives. Through a content analysis of the CSR reports of 49 SOEs and 111 non-SOEs in China, we analyze the stakeholders and CSR domains involved in the reporting. The findings demonstrate that SOEs disseminate the full coverage of stakeholders and a wider scope of CSR domains in disclosure. We extend the debate on CSR-reporting research by demonstrating how state ownership influences hybrid organizations’ self-expression and accountability frame through our finding of a distinctive specialized sub-organization with strong ties to the state that drives CSR internally.","PeriodicalId":47743,"journal":{"name":"Management Communication Quarterly","volume":"1 1","pages":"0"},"PeriodicalIF":1.9000,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Impact of State Ownership on Corporate Social Responsibility Reporting: A Comparison Between State-Owned and Non-State-Owned Enterprises in China\",\"authors\":\"Jiarong Li, Masato Sasaki\",\"doi\":\"10.1177/08933189231209727\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Corporate social responsibility (CSR) reporting is a communication channel between companies and stakeholders. As the literature has largely been confined to exploring privately-owned enterprises, state-owned enterprises (SOEs)—a typical example of public sector organizations—warrant further investigation. This study examines SOEs’ accountability structures and reporting features, which are dominated by state owners and mainly driven by non-financial objectives. Through a content analysis of the CSR reports of 49 SOEs and 111 non-SOEs in China, we analyze the stakeholders and CSR domains involved in the reporting. The findings demonstrate that SOEs disseminate the full coverage of stakeholders and a wider scope of CSR domains in disclosure. We extend the debate on CSR-reporting research by demonstrating how state ownership influences hybrid organizations’ self-expression and accountability frame through our finding of a distinctive specialized sub-organization with strong ties to the state that drives CSR internally.\",\"PeriodicalId\":47743,\"journal\":{\"name\":\"Management Communication Quarterly\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":1.9000,\"publicationDate\":\"2023-10-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Management Communication Quarterly\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1177/08933189231209727\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"COMMUNICATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management Communication Quarterly","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/08933189231209727","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"COMMUNICATION","Score":null,"Total":0}
The Impact of State Ownership on Corporate Social Responsibility Reporting: A Comparison Between State-Owned and Non-State-Owned Enterprises in China
Corporate social responsibility (CSR) reporting is a communication channel between companies and stakeholders. As the literature has largely been confined to exploring privately-owned enterprises, state-owned enterprises (SOEs)—a typical example of public sector organizations—warrant further investigation. This study examines SOEs’ accountability structures and reporting features, which are dominated by state owners and mainly driven by non-financial objectives. Through a content analysis of the CSR reports of 49 SOEs and 111 non-SOEs in China, we analyze the stakeholders and CSR domains involved in the reporting. The findings demonstrate that SOEs disseminate the full coverage of stakeholders and a wider scope of CSR domains in disclosure. We extend the debate on CSR-reporting research by demonstrating how state ownership influences hybrid organizations’ self-expression and accountability frame through our finding of a distinctive specialized sub-organization with strong ties to the state that drives CSR internally.
期刊介绍:
Management Communication Quarterly presents conceptually rigorous, empirically-driven, and practice-relevant research from across the organizational and management communication fields and has strong appeal across all disciplines concerned with organizational studies and the management sciences. Authors are encouraged to submit original theoretical and empirical manuscripts from a wide variety of methodological perspectives covering such areas as management, communication, organizational studies, organizational behavior and HRM, organizational theory and strategy, critical management studies, leadership, information systems, knowledge and innovation, globalization and international management, corporate communication, and cultural and intercultural studies.