Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends

Given the scant literature of corporate social responsibility (CSR) reporting on mainland China, especially in the Western academia, the present paper aims at providing an overview of the CSR reporting requirements in that country. A comparison with major reporting trends such as the adoption of GRI‐G3 is made to further understand the development of CSR in China. A literature review of prior studies is also conducted concerning CSR in China, especially those which are available only in the Chinese language. In summary, the overview indicates that CSR reporting in China is at a very preliminary stage and more empirical research in this area is urgently called for.