Further discussion and conclusions
Businesses worldwide started disclosing information about sustainability or corporate social responsibility (CSR) performance in the form of annual reports. Social reporting practice is mainly stimulated by the forces from three aspects: government relation needs, industrial institutional forces, and community and media pressures. These three aspects can be classified into two types of legitimacy, regulatory endorsement and public endorsement. The mass media play a role of supervision and consumers have become an important driving force in compelling enterprises to fulfill their social responsibilities and disclose more CSR information in their reports. A multilayered framework that reflects the uniqueness of the Chinese situation has been constructed to explain the development and drivers of social reporting in China. Finally, future researches may undertake cross-country analyses of the developing world to investigate and compare the evolution patterns and key drivers of social reporting development.