They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/23057 |
Resumo: | Corporate social responsibility (CSR) has been attracting increasing interest from researchers, and its disclosure is becoming a mainstream business practice. As the telecommunication industry is facing an enormous change, how the industry performs social responsibility concerns its stakeholders. Since most CSR information is reported voluntarily and not necessarily in a systematic manner, it can appear in various formats, through diverse channels and with differing characteristics. This can make these reports difficult to assess and compare yet reporting quality can affect the communication and relationship with stakeholders. To see how well Chinese companies are communicating with their stakeholders, this study assessed and compared the quality of the CSR reports of three Chinese telecommunication companies and two international companies through content analysis and a benchmark-scoring system that adapted global reporting initiative (GRI) sustainability standard. It was found that although the Chinese companies meet the basic requirements of the six principles promoted by the GRI sustainability standards, there is still room for improvement in their performance in most of these principles. In comparison with their international counterparts, the Chinese companies still lag in clarity, comparability, reliability. The study promotes several suggestions to improve the Chinese telecommunications companies’ CSR reports in the future. |
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They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companiesCorporate social responsibilityCSR ReportTelecommunication industryResponsabilidade social corporativaRelatório de RSCIndústria de telecomunicaçõesCorporate social responsibility (CSR) has been attracting increasing interest from researchers, and its disclosure is becoming a mainstream business practice. As the telecommunication industry is facing an enormous change, how the industry performs social responsibility concerns its stakeholders. Since most CSR information is reported voluntarily and not necessarily in a systematic manner, it can appear in various formats, through diverse channels and with differing characteristics. This can make these reports difficult to assess and compare yet reporting quality can affect the communication and relationship with stakeholders. To see how well Chinese companies are communicating with their stakeholders, this study assessed and compared the quality of the CSR reports of three Chinese telecommunication companies and two international companies through content analysis and a benchmark-scoring system that adapted global reporting initiative (GRI) sustainability standard. It was found that although the Chinese companies meet the basic requirements of the six principles promoted by the GRI sustainability standards, there is still room for improvement in their performance in most of these principles. In comparison with their international counterparts, the Chinese companies still lag in clarity, comparability, reliability. The study promotes several suggestions to improve the Chinese telecommunications companies’ CSR reports in the future.A responsabilidade social corporativa (RSC) tem atraído cada vez mais interesse ao nível da investigação e a sua divulgação e reporte estão a tornar-se práticas comerciais predominante. Num momento em que o setor das telecomunicações está a passar por uma enorme mudança, a forma como as empresas do mesmo desempenham a responsabilidade social é uma preocupação dos seus stakeholders. Uma vez que a maioria das informações de RSC é reportada de forma voluntária e não necessariamente sistemática, ela pode aparecer em vários formatos, por meio de diversos canais e com características diferentes. Isto pode tornar os relatórios difíceis de avaliar e comparar, ao mesmo tempo que a qualidade dos relatórios pode afetar a comunicação e o relacionamento com as partes interessadas. Para ver como as empresas chinesas estão a levar a cabo esta comunicação com os seus stakeholders, este estudo avaliou e comparou a qualidade dos relatórios de RSC de três empresas de telecomunicações chinesas e duas empresas internacionais, por meio de análise de conteúdo e um sistema de pontuação de benchmarking adaptado dos padrões do Global Reporting Initiative (GRI). Verificou-se que embora as empresas chinesas atendam aos requisitos básicos dos seis princípios promovidos pelos padrões de sustentabilidade do GRI, ainda há espaço para melhorias no seu desempenho na maioria desses princípios. Em comparação com as empresas internacionais analisadas, as empresas chinesas ficam atrás no que toca à clareza, comparabilidade e confiabilidade dos seus relatórios. O estudo promove várias sugestões para melhorar os relatórios de RSC das empresas de telecomunicações chinesas no futuro.2022-07-28T00:00:00Z2021-07-28T00:00:00Z2021-07-282021-07info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/23057TID:202758729engRenkang Huanginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:58:42Zoai:repositorio.iscte-iul.pt:10071/23057Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:30:36.760546Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
title |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
spellingShingle |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies Renkang Huang Corporate social responsibility CSR Report Telecommunication industry Responsabilidade social corporativa Relatório de RSC Indústria de telecomunicações |
title_short |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
title_full |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
title_fullStr |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
title_full_unstemmed |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
title_sort |
They report – but how well?: A comparative study of CSR reporting by Chinese and overseas telecommunications companies |
author |
Renkang Huang |
author_facet |
Renkang Huang |
author_role |
author |
dc.contributor.author.fl_str_mv |
Renkang Huang |
dc.subject.por.fl_str_mv |
Corporate social responsibility CSR Report Telecommunication industry Responsabilidade social corporativa Relatório de RSC Indústria de telecomunicações |
topic |
Corporate social responsibility CSR Report Telecommunication industry Responsabilidade social corporativa Relatório de RSC Indústria de telecomunicações |
description |
Corporate social responsibility (CSR) has been attracting increasing interest from researchers, and its disclosure is becoming a mainstream business practice. As the telecommunication industry is facing an enormous change, how the industry performs social responsibility concerns its stakeholders. Since most CSR information is reported voluntarily and not necessarily in a systematic manner, it can appear in various formats, through diverse channels and with differing characteristics. This can make these reports difficult to assess and compare yet reporting quality can affect the communication and relationship with stakeholders. To see how well Chinese companies are communicating with their stakeholders, this study assessed and compared the quality of the CSR reports of three Chinese telecommunication companies and two international companies through content analysis and a benchmark-scoring system that adapted global reporting initiative (GRI) sustainability standard. It was found that although the Chinese companies meet the basic requirements of the six principles promoted by the GRI sustainability standards, there is still room for improvement in their performance in most of these principles. In comparison with their international counterparts, the Chinese companies still lag in clarity, comparability, reliability. The study promotes several suggestions to improve the Chinese telecommunications companies’ CSR reports in the future. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-07-28T00:00:00Z 2021-07-28 2021-07 2022-07-28T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/23057 TID:202758729 |
url |
http://hdl.handle.net/10071/23057 |
identifier_str_mv |
TID:202758729 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799134867887226880 |