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首页> 外文期刊>Asian Journal of Sustainability and Social Responsibility >Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses
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Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses

机译：法规遵从作为企业社会责任的履行：对两家中国上市农业综合企业可持续发展报告的解释性文本分析

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摘要

Abstract Through a series of interpretative textual analysis on the sustainability related non-financial disclosures of two large agribusinesses in the People’s Republic of China, this paper intends to reveal how these reports are used to respond to institutional and social pressures, and how the firms are engaged in the struggle to shape the social reality in a way that serves their own interests. The findings indicate that, firstly, the two sets of sustainability reports share a common understanding of “responsibility”, which refers to the very basic product quality control. And secondly, they appear to have different perceptions of “stakeholder”, which is largely resulted from the different corporate nature. Both the similarities and the differences in the two sets of reports are tightly linked to the broader social and institutional settings in China.
机译：摘要通过对中华人民共和国两家大型农业综合企业在可持续性方面的非财务信息披露进行的一系列解释性文本分析，本文旨在揭示这些报告如何用于应对制度和社会压力，以及企业如何致力于以符合自己利益的方式塑造社会现实。调查结果表明，首先，两套可持续发展报告对“责任”有共同的理解，这是最基本的产品质量控制。其次，他们似乎对“利益相关者”有不同的看法，这在很大程度上是由于不同的公司性质造成的。两组报告的异同都与中国更广泛的社会和制度环境紧密相关。

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