The influential factors of CSR reporting in China: a systematic literature review and future research agenda

Despite China’s increasing integration into the global economy, there remains a lack of comprehensive understanding of the drivers and consequences of corporate social responsibility (CSR) reporting in this unique and dynamic sociopolitical context. This systematic literature review examines the various factors that influence the nature, extent, and process of CSR reporting in China. It synthesises empirical evidence from 54 peer-reviewed research papers published from 2004 to 2023. The review findings reveal a number of influential factors, which are classified into three categories based on Adams (2002): corporate characteristics, general contextual factors, and internal contextual factors, and indicate a complex interplay of political, regulatory, economic, and organisational influences shaping the Chinese CSR reporting practice over the past two decades. This review highlights notable gaps in the extant literature, particularly the dearth of (qualitative) studies exploring general and internal contextual factors. It further proposes a future research agenda calling for deeper inquiries into the evolution, efficacy, and impact of CSR reporting in China and beyond.