Abstract

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.

Authors

1-Maqsood Hayat
Assistant Professor, Yunnan University of Business Management, Kunming, China.

2-Shehzad Khan
Assistant Professor, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.

3-Muhammad Faizan Malik
Assistant Professor, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.

Keywords

Corporate Social Responsibility; Multinational Enterprises; Emerging Economies; Global Reporting Initiative (GRI-G4); China

DOI Number

10.31703/ger.2019(IV-II).10

Page Nos

119-140

Volume

IV

Issue

II