ABSTRACT
Chinese Multinational Enterprises (MNEs)’ globalization strategies and operating environments in various host countries differ significantly due to sector-related factors. A representative selection of the BRI sectors with various sector-specific Corporate Social Responsibility (CSR) reporting policies is presented in this chapter. It further illustrates how the nature of different sectors can shape CSR reporting practices. This chapter first introduces several representative BRI-related policies, specifically, transportation connectivity under the BRI strategy to promote the construction of cross-border interconnections, the sustainable energy solution to achieve the Sustainable Development Goals (SDGs), China's Digital Silk Road (DSR) launched in 2015 as a component of the Belt and Road Initiative (BRI)'s vast vision for global connectivity and the Green BRI policy calling for sustainable finance to improve the ecological environment and biodiversity while also reacting to climate change. Exploratory case studies are presented to analyze how these policies are shaping the CSR reporting contents of Chinese MNEs in the construction industry, mining industry, information and communication technology (ICT) industry and the banking and finance industry.
