Corporate Social Responsibility Reporting in China: Symbol or Substance?

  title={Corporate Social Responsibility Reporting in China: Symbol or Substance?},
  author={Christopher Marquis and Cuili Qian},
  journal={Organ. Sci.},
This study focuses on how and why firms strategically respond to government signals on appropriate corporate activity. We integrate institutional theory with research on corporate political strategy to develop a political dependence model that explains (a) how different types of dependency on the government lead firms to issue corporate social responsibility (CSR) reports and (b) how the risk of governmental monitoring affects the extent to which CSR reports are symbolic or substantive. First… 

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