ABSTRACT
This chapter summarizes the Corporate Social Responsibility (CSR) reporting contents of Chinese Multinational Enterprises (MNEs) in BRI host countries. The findings demonstrate that CSR is a multidimensional concept, and thus Chinese MNEs are inclined to pay attention to certain aspects of CSR according to their interests. This chapter then examines the CSR reporting quality of Chinese MNEs along the Belt and Road. Although an upward trend in the quality of reporting by MNEs is observed, there are still significant shortcomings identified. Thus, it is suggested that Chinese MNEs should pay extra attention to the easily neglected CSR components. In addition to meeting the criteria of home-country institutions, Chinese MNEs should actively learn and meet the special demands and expectations of host nations as well as meet their needs and comprehend the significance of publicity in host countries.
