The Driving Forces for CSR Reporting in China

Abstract: This thesis deals with driving forces for CSR reporting in China. More and more international companies have published their CSR reports under the concern of sustainable development. Chinese companies are facing the environmental and social challenges in China today. CSR reporting has been taken as a sustainable development strategy by the Chinese Central Government and the pioneering Chinese companies have published their CSR reports. The purpose of this thesis is to answer the main research question: What are the driving forces of in relation to CSR reporting by Chinese companies in China? The background of CSR reporting by Chinese companies in China was analysed based on the literary information from mandatory environmental reporting to voluntary CSR reporting. Then driving forces for CSR reporting by Chinese companies in China had been identified and discussed based on the results of the interviews. The leading driving forces and trends in the future for CSR reporting had been summarised and discussed as a further step to explore the driving forces for CSR reporting. In conclusion, discussions and suggestions were presented on driving forces for CSR reporting by Chinese companies in the future.