Keywords: corporate social responsibility, CSR reporting, triple–bottom–line, TBL, 3BL, people planet profit, three pillars, China, environmental pollution, social disparities, academic forums, policy forums, international perspectives, entrepreneurship, entrepreneurs, entrepreneurialism, management, sustainable development, sustainability
An overview of CSR reporting development in China
Corporate social responsibility (CSR) reporting nowadays is an important issue in most countries. Due to environmental pollution problems and social disparities in China, CSR has become a prominent issue in Chinese academic and policy forums as well. Therefore, the paper shall give an up to date insight in the CSR development in China. An international perspective is given. Based on literature review, we show the development of CSR reporting in China. The key issues of CSR reporting are shown and discussed. The paper shall give a topical, general overview. It might be a basis to create further research activities in this domain. We show the most important trends and aspects on CSR reporting in China.