ABSTRACT
Sustainable Belt and Road development has gradually become a global consensus, and the quantitative assessment of the corporate social responsibility (CSR) reporting of Chinese multinational enterprises (MNEs) constitutes one of the core bases for building a sustainable, high-quality, and harmonious Belt and Road development path in practice. This chapter proposes an evaluation framework to access the CSR reporting quality of Chinese MNEs along the Belt and Road from five dimensions: Governance, Economy, Environment, Employment, and Social, respectively. The chapter presents a detailed description of the sample CSR reports to be examined as well as the assessment methodology of CSR reporting quality deployed throughout this book.
