This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.

The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.

This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.

The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.

This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed.

This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations.

The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.

The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed.

This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations.

The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.

In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool.

In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.

This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.

The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.

This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines.

The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces.

This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed.

This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations.

The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.

The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed.

This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations.

The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.

In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool.

In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.