The Quality of CSR Reporting in SMEs in China--Empirical Analysis in Perspective of Ownership Structure

University essay from Lunds universitet/Företagsekonomiska institutionen

Author: Li Zhang; Jingyi Zuo; [2019]

Keywords: Corporate Social Responsibility CSR ; Small and Medium-sized Enterprises SMEs ; China; Quality of Corporate Social Responsibility Report; Ownership Structure; Institutional Context; Business and Economics;

Abstract: The purpose of this thesis is to investigate how the ownership structure covering ownership concentration, managerial ownership and state-owned shares can affect the quality of CSR reporting in SMEs in China.

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