scholarly journals A Case Study of Voluntary Disclosure by Chinese Enterprises

2010 ◽  
Vol 1 (2) ◽  
Author(s):  
Chun Yip Desmondy Yuen ◽  
Zhang Xu Steven ◽  
Liu Ming Morris ◽  
Vanessa Chan Lu
2018 ◽  
Vol 4 (4) ◽  
pp. 38-48 ◽  
Author(s):  
Ming Fang ◽  
Jiahao Su ◽  
Jiamin Liu ◽  
Yuxi Long ◽  
Renjie He ◽  
...  

2019 ◽  
Vol 27 (4) ◽  
pp. 580-612 ◽  
Author(s):  
Federica Farneti ◽  
James Guthrie ◽  
Marcello Canetto

Purpose This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach Through a case study analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory as a framework. Findings The level of disclosure increased over the 10-year period, and the type of disclosures became more detailed. However, many of the economic, social and environmental elements set out in the Global Reporting Initiative (GRI) guidelines were not disclosed. Moreover, the social report was contingent on a few key factors. The authors find that there has been a decline in interest in social reports by local governments in Italy, suggesting that voluntary disclosure was perhaps a fad that no longer is of interest in Italian local government. Research limitations/implications This research is one case study so the findings are not generalisable. The findings suggest that there is a need for regulation in non-financial information disclosures, as the disclosures in the case study organisation were very much at the discretion of the organisation. This has implications for policymakers. Originality/value Unlike prior studies, this study takes a longitudinal approach to voluntary disclosure of non-financial information and focusses on the under-explored context of public sector organisations.


2016 ◽  
Vol 7 (3) ◽  
pp. 395-422 ◽  
Author(s):  
Miao Cui ◽  
Crystal Dong ◽  
Yuekun Liu ◽  
Shujuan Wang

Purpose An increasing number of Chinese enterprises are involved in cross-border mergers and acquisitions (M&As). However, few Chinese enterprises have achieved successful integration, which plays a critical role in enhancing performance. The important field of cultural integration is currently facing major challenges. To identify the reasons for these challenges, studies have analyzed why cultural integration succeeds or fails and have suggested that cultural differences between acquiring and acquired enterprises are the primary obstacles to cultural integration. However, it is unclear how success can be achieved. The paper aims to focus on cultural integration from the perspective of acculturation to describe the penetration of cultural elements in M&As. Design/methodology/approach In adopting acculturation as our theoretical lens, the authors use the case study method to answer the following research question: “how can the cultural integration of Chinese enterprises be successfully achieved?” Two typical cases are examined: Lenovo’s cultural integration with IBM’s personal computer (PC) division and Haier’s cultural integration with Sanyo home appliance. First, using the exploratory case study method, the Lenovo–IBM PC division case is analyzed. The characteristics and relationships between cultural environments, employee adoption methods and acculturation patterns are summarized to reveal a cultural integration path. Second, the Haier–Sanyo home appliance case is analyzed using the confirmative case study method to test the findings of the Lenovo–IBM PC division case. Findings The results indicate that it is critical to achieve a dynamic fit between cultural environments, employee adoption methods and acculturation patterns during each stage of cultural integration (exploration, experimentation, reinforcement and fixing). The three constructs of these stages reflect the following evolutionary paths: “isolate-introduce-learning-chance taking”, “detecting-icebreaking-interacting-remodeling” and “specialized sections-senior managers-managers-employees”. Originality/value These findings contribute to the development of cultural integration and acculturation theories and serve as a reference for Chinese enterprises wishing to implement cultural integration strategies.


2011 ◽  
Vol 49 (1) ◽  
pp. 27-54 ◽  
Author(s):  
Deborah Bräutigam ◽  
Tang Xiaoyang

ABSTRACTThis article examines recent Chinese efforts to construct a series of official economic cooperation zones in Africa. These zones are a central platform in China's announced strategy of engagement in Africa as ‘mutual benefit’. We analyse the background, motives and implementation of the zones, and argue that they form a unique, experimental model of development cooperation in Africa: market-based decisions and investment by Chinese companies are combined with support and subsidies from an Asian ‘developmental state’. Though this cooperation provides a promising new approach to sustainable industrialisation, we also identify serious political, economic and social challenges. Inadequate local learning and local participation could affect the ability of the zones to catalyse African industrialisation. The synergy between Chinese enterprises, the Chinese government and African governments has been evolving through practice. A case study of Egypt provides insight into this learning process.


Author(s):  
Tomasz Bieliński ◽  
Agnieszka Ważna

Rising mobility of societies and the urban sprawl cause the need to shape passengers’ behaviour accordingly. For urbanised areas, the biggest challenge is to overcome the problem of dominant private cars usage. Bike-sharing systems are considered to be a successful tool for the popularisation of alternative ways of travelling.Recently Chinese companies have developed new solutions to bike-sharing systems that proved to be successful in China and could be implemented in Europe. However, their implementation will be associated with challenges for municipal authorities and companies conducting the business. The aim of the paper is to identify major advantages and challenges resulting from the implementation of the Chinese solutions in Europe or expansion of bike-sharing companies to Europe.The scientific method used in the paper is the case study of the Chinese bike-sharing market with the special focus on market leaders Mobike and Ofo. Despite existing obstacles, it is possible to succeed in introducing the new generation of bike-sharing systems in Europe. As Chinese enterprises have already entered the European market, it is crucial to make policy makers aware of the obstructions.


2020 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Shu Fang ◽  
Huang Shan

With the expanding overseas markets to Chinese enterprises, the international publicity has showed its significance. A high-quality translation helps to shape an outstanding international image and boost the international publicity, vice versa. This paper studies the case of CRCC to analyze and explore the translation strategy from domesticating translation perspective, aiming to offer some insights to Chinese engineering enterprises in their international publicity promotion.


Sign in / Sign up

Export Citation Format

Share Document