Dong, Shidi; Xu, Lei - In: Journal of Applied Accounting Research 17 (2016) 2, pp. 237-258
firms’ passive compliance, strict regulation is still the key to the changes in corporate accountability and transparency …. China may need to strengthen its CSR regulation for its sustainable growth in the coming Asian Era. Practical implications … – In the institutional context of China, the imposition of strict regulation seems to be the key to improving CSR practice …