Stakeholder legitimacy and corporate social responsibility reporting in China

Research output: Conference Papers (RGC: 31A, 31B, 32, 33)32_Refereed conference paper (no ISBN/ISSN)Not applicablepeer-review

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Original languageEnglish
Publication statusPublished - 6 Aug 2010

Conference

Title2010 Academy of Management Annual Meeting
PlaceCanada
CityMontreal
Period6 - 10 August 2010

Abstract

We integrate research on institutional theory and stakeholder theory to explain the factors that lead Chinese corporations to publicly disclose their corporate social responsibility (CSR) activities in voluntary CSR reports. We develop a socio-political legitimacy perspective to understand the pressures that the central Chinese government places on corporations and hypothesize that as a result of these pressures, privately controlled firms who are in a lower legitimacy position than state-owned firms would be more likely to issue CSR reports, and that the degree of socio-political dependence and the legitimacy enhancement position of companies would moderate this effect. While the effect of private control on CSR reporting is consistently positive, it is not statistically significant. However we do find that the extent of socio-political dependence, such as political connections, socialist legacy and regional economic development all moderate the main effect of private control, suggesting that responses to socio-political dependence may be best understood as a process that is contingent on other organizational characteristics. Furthermore, among privately controlled companies, better performing organizations, those with more slack and those in consumer industries are also more likely to issue reports. These factors we believe relate to companies intrinsic abilities or interests in achieving legitimacy. We discuss contributions to viewing legitimacy as a strategic resource for corporations and articulate some unique contributions of an institutional theory of the firm

Citation Format(s)

Stakeholder legitimacy and corporate social responsibility reporting in China. / Marquis, Christopher; QIAN, Cuili.

2010. Paper presented at 2010 Academy of Management Annual Meeting, Montreal, Canada.

Research output: Conference Papers (RGC: 31A, 31B, 32, 33)32_Refereed conference paper (no ISBN/ISSN)Not applicablepeer-review