Decoding CSR reporting on poverty alleviation in China: a symbolic power perspective

Xu, Lina, Situ, Hui, Ren, Joe Chao and Yang, Yunxiao 2025. Decoding CSR reporting on poverty alleviation in China: a symbolic power perspective. Meditari Accountancy Research 10.1108/MEDAR-07-2024-2569

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Abstract

Purpose: This study aims to use corporate social responsibility (CSR) reporting focused on poverty alleviation in China as a case to demonstrate a unique interplay between the state and private enterprises. It illustrates how CSR reporting has influenced both the mechanisms and outcomes of their interactive relationship, contributing to the construction of symbolic power. Design/methodology/approach: Drawing on Bourdieu’s theory of symbolic power, this study explores how symbolic power has been constructed and reinforced between the state and private enterprises. It highlights the unique role of CSR reporting in facilitating an alignment between private enterprises objectives and state goals, ultimately reinforcing symbolic and social order. The empirical materials examined are the CSR reports prepared by the top 20 private enterprises in China from 2017 to 2022. Findings: Major private business enterprises in China actively engage with the state’s objectives on poverty alleviation as reflected through their CSR reporting practices. This engagement is evidenced by shifts in keywords, dominant language and reporting structure, which closely align with the state’s stance on the issue. As a result, these enterprises receive heightened public recognition, which in turn helps reinforce the symbolic power and its influence on corporate behaviour. Originality/value: This paper contributes to the CSR accounting literature by revealing a strategic role of CSR reporting that extends beyond conventional compliance levels commonly observed in Western liberal democratic societies. It serves as a function that facilitates interaction between the state and private enterprises in a symbolic power relationship, where both parties mutually benefit from the alignment of interests in poverty alleviation and social positioning.

Item Type:	Article
Date Type:	Published Online
Status:	In Press
Schools:	Schools > Business (Including Economics)
Publisher:	Emerald
ISSN:	2049-372X
Date of First Compliant Deposit:	7 March 2025
Date of Acceptance:	7 February 2025
Last Modified:	07 Mar 2025 11:30
URI:	https://orca.cardiff.ac.uk/id/eprint/176586

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