{"id":"https://openalex.org/W2341407970","doi":"https://doi.org/10.1108/jaar-03-2014-0030","title":"The impact of explicit CSR regulation: evidence from China\u2019s mining firms","display_name":"The impact of explicit CSR regulation: evidence from China\u2019s mining firms","publication_year":2016,"publication_date":"2016-04-21","ids":{"openalex":"https://openalex.org/W2341407970","doi":"https://doi.org/10.1108/jaar-03-2014-0030","mag":"2341407970"},"language":"en","primary_location":{"id":"doi:10.1108/jaar-03-2014-0030","doi":"https://doi.org/10.1108/jaar-03-2014-0030","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaar-03-2014-0030","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048687827","display_name":"Shidi Dong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I158934434","display_name":"Zhongnan University of Economics and Law","ror":"https://ror.org/04yqxxq63","country_code":"CN","type":"education","lineage":["https://openalex.org/I158934434"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Shidi Dong","raw_affiliation_strings":["School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan, China","institution_ids":["https://openalex.org/I158934434"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046161122","display_name":"Lei Xu","orcid":"https://orcid.org/0000-0001-5521-0185","observed_orcids":["https://orcid.org/0000-0001-5521-0185"]},"institutions":[{"id":"https://openalex.org/I170239107","display_name":"University of South Australia","ror":"https://ror.org/01p93h210","country_code":"AU","type":"education","lineage":["https://openalex.org/I170239107","https://openalex.org/I4405259444"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Lei Xu","raw_affiliation_strings":["School of Commerce, University of South Australia, Adelaide, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Commerce, University of South Australia, Adelaide, Australia","institution_ids":["https://openalex.org/I170239107"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":11.998,"has_fulltext":false,"cited_by_count":76,"citation_normalized_percentile":{"value":0.97820093,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"17","issue":"2","first_page":"237","last_page":"258"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11933","display_name":"Mining and Resource Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2215","display_name":"Building and Construction"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.7940000295639038},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.8889999985694885},{"id":"https://openalex.org/keywords/mandatory-csr-regulation","display_name":"mandatory CSR regulation","score":0.824999988079071},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9150000214576721},{"id":"https://openalex.org/keywords/chinese-mining-industry","display_name":"Chinese mining industry","score":0.5730000138282776},{"id":"https://openalex.org/keywords/state-government-regulation","display_name":"state government regulation","score":0.5849999785423279},{"id":"https://openalex.org/keywords/social-responsibility-index","display_name":"social responsibility index","score":0.6029999852180481},{"id":"https://openalex.org/keywords/cross-listing","display_name":"cross-listing","score":0.906000018119812},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.5950000286102295},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.7110000252723694},{"id":"https://openalex.org/keywords/legitimacy","display_name":"legitimacy","score":0.335999995470047},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.47600001096725464}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8940831422805786},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6446311473846436},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6097216010093689},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.5219616293907166},{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.5017776489257812},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.4936564862728119},{"id":"https://openalex.org/C2777506082","wikidata":"https://www.wikidata.org/wiki/Q2396633","display_name":"State ownership","level":3,"score":0.48784542083740234},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.48296111822128296},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.4525177478790283},{"id":"https://openalex.org/C2777501687","wikidata":"https://www.wikidata.org/wiki/Q240889","display_name":"Guanxi","level":3,"score":0.44495877623558044},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4331565797328949},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.35884708166122437},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2473573088645935},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2421911060810089},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16004490852355957},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.1434938907623291},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/jaar-03-2014-0030","doi":"https://doi.org/10.1108/jaar-03-2014-0030","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaar-03-2014-0030","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:urm_publish:9916038681101831","doi":null,"is_oa":false,"landing_page_url":"https://find.library.unisa.edu.au/discovery/fulldisplay/alma9916038681101831/61USOUTHAUS_INST:ROR","pdf_url":null,"source":{"id":"https://openalex.org/S4306402528","display_name":"UniSA Research Outputs Repository (University of South Australia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I170239107","host_organization_name":"University of South Australia","host_organization_lineage":["https://openalex.org/I170239107"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.4300000071525574,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W1514201478","https://openalex.org/W1550776208","https://openalex.org/W1568955415","https://openalex.org/W1576585753","https://openalex.org/W1577302077","https://openalex.org/W1782017789","https://openalex.org/W1969397762","https://openalex.org/W1971338392","https://openalex.org/W1985370803","https://openalex.org/W1986435116","https://openalex.org/W1987000704","https://openalex.org/W1990021135","https://openalex.org/W1994851375","https://openalex.org/W2002782252","https://openalex.org/W2013257061","https://openalex.org/W2013387701","https://openalex.org/W2013967942","https://openalex.org/W2016469747","https://openalex.org/W2023706274","https://openalex.org/W2028936493","https://openalex.org/W2030178213","https://openalex.org/W2031014310","https://openalex.org/W2037931549","https://openalex.org/W2049646041","https://openalex.org/W2053561911","https://openalex.org/W2055013323","https://openalex.org/W2058538224","https://openalex.org/W2059104675","https://openalex.org/W2060793494","https://openalex.org/W2071768430","https://openalex.org/W2076301291","https://openalex.org/W2078386440","https://openalex.org/W2106693251","https://openalex.org/W2108036429","https://openalex.org/W2109559835","https://openalex.org/W2110701398","https://openalex.org/W2115003429","https://openalex.org/W2115363218","https://openalex.org/W2115478247","https://openalex.org/W2129171162","https://openalex.org/W2131830010","https://openalex.org/W2135717868","https://openalex.org/W2150316273","https://openalex.org/W2153222072","https://openalex.org/W2156880374","https://openalex.org/W2304342221","https://openalex.org/W2312508737","https://openalex.org/W2316959595","https://openalex.org/W2490316804","https://openalex.org/W2800963611","https://openalex.org/W2956015089","https://openalex.org/W2968792720","https://openalex.org/W3020239488","https://openalex.org/W3122297644"],"related_works":["https://openalex.org/W2905529464","https://openalex.org/W7217991443","https://openalex.org/W179557186","https://openalex.org/W2561673540","https://openalex.org/W2062198069","https://openalex.org/W2078386440","https://openalex.org/W4411970810","https://openalex.org/W3109180260","https://openalex.org/W3208550218","https://openalex.org/W3096818792"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,56,119,162,227,287],"With":[2],"its":[3,8,28,213,217],"rapid":[4],"economic":[5],"expansion":[6],"and":[7,11,68,74,114,140,147,166,206,264,273,283,298,307],"growing":[9],"environmental":[10],"social":[12,19,29,111,282],"issues,":[13],"China":[14,208,297],"has":[15],"introduced":[16],"explicit":[17],"corporate":[18,204,262,284],"responsibility":[20,112],"(CSR)":[21],"regulations":[22],"since":[23],"2006":[24],"as":[25,89],"part":[26],"of":[27,34,44,108,153,175,232,236,269,275],"harmony":[30],"policy.":[31],"The":[32,57,80,120,163,266,312],"purpose":[33],"this":[35],"paper":[36],"is":[37,196],"to":[38,132,144,200,211,240,244,291],"examine":[39],"the":[40,45,66,83,90,97,99,106,133,137,141,151,180,190,198,201,221,229,234,242,249,270,292,299,320],"CSR":[41,85,128,154,177,214,246,276,294],"disclosure":[42,129],"practices":[43],"historically":[46],"unaccountable":[47],"mining":[48,63,124,169,271],"firms":[49,64,125],"in":[50,130,179,189,203,220,255,261,319],"China\u2019s":[51],"current":[52],"regulatory":[53,134],"context.":[54],"Design/methodology/approach":[55],"sample":[58,326],"covers":[59],"all":[60],"60":[61],"listed":[62],"on":[65],"Shanghai":[67],"Shenzhen":[69],"Stock":[70],"Exchanges":[71],"between":[72],"2007":[73],"2012,":[75],"totalling":[76],"360":[77],"firm-year":[78],"observations.":[79],"authors":[81,100,121],"adopt":[82,127],"\u201cChinese":[84],"Report":[86],"Preparation":[87],"Guide\u201d":[88],"benchmark":[91],"for":[92,216],"content":[93],"analysis.":[94],"To":[95],"strengthen":[96,212],"analysis,":[98],"apply":[101],"binary":[102],"logistic":[103],"regression":[104],"with":[105,322],"determinants":[107],"state":[109,138],"government,":[110],"index,":[113],"cross-listing":[115],"overseas":[116],"status.":[117],"Findings":[118],"discover":[122],"that":[123],"rapidly":[126],"response":[131],"pressures":[135],"from":[136,301],"government":[139],"stock":[142],"exchanges":[143],"maintain":[145],"legitimacy":[146],"survival":[148],"prospects.":[149],"However,":[150,248],"quality":[152],"disclosures":[155],"becomes":[156],"a":[157,323],"new":[158],"concern.":[159],"Research":[160],"limitations/implications":[161],"most":[164],"environmentally":[165],"socially":[167],"sensitive":[168],"sector":[170,272],"can":[171],"provide":[172],"good":[173],"samples":[174],"firm":[176],"practice":[178],"second":[181],"largest":[182],"economy.":[183],"Although":[184],"mandatory":[185,250],"requirements":[186,251],"may":[187,209,252,314],"result":[188,254],"firms\u2019":[191],"passive":[192,256],"compliance,":[193],"strict":[194,237],"regulation":[195,215,238,308],"still":[197],"key":[199,243],"changes":[202],"accountability":[205,263],"transparency.":[207,265],"need":[210],"sustainable":[218,267],"growth":[219],"coming":[222],"Asian":[223],"Era.":[224],"Practical":[225],"implications":[226],"In":[228],"institutional":[230],"context":[231],"China,":[233],"imposition":[235],"seems":[239],"be":[241],"improving":[245],"practice.":[247],"also":[253,315],"compliance":[257],"without":[258],"effective":[259],"change":[260],"development":[268],"advocacy":[274],"behaviour":[277],"require":[278],"cooperation":[279],"at":[280],"national,":[281],"levels.":[285],"Originality/value":[286],"This":[288],"study":[289],"contributes":[290],"evolving":[293],"literature":[295,300],"about":[296],"an":[302],"industry":[303],"perspective":[304],"where":[305],"governance":[306],"are":[309],"highly":[310],"influential.":[311],"methodology":[313],"enrich":[316],"future":[317],"research":[318],"area":[321],"fairly":[324],"long":[325],"period.":[327]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":12},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":8},{"year":2017,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}