RESEARCH ON CORPORATE INTERNATIONAL SOCIAL RESPONSIBILITY REPORTING OF CHINESE INTERNATIONAL ENTERPRISES’ IN KAZAKHSTAN

Аннотация

The paper investigates about corporate international social responsibility’s (CISR) disclosure to
examine the reporting content about overseas markets of Chinese international enterprises’ (CIE) in Kazakhstan. The
purpose is to explore the level of CISR developments and international social contributions of CIE.
In this study has been applied stakeholder theory to analyse and categorize CISR, we put ours emphasizes on
environmental, human resource, community, productive, political and other activities. It is across-sectional study
which has exploratory in nature and involved in a secondary data collection and used of content analysis technique to
assess the statistical results.
International enterprises with higher levels of CISR activities are more likely to be internationalized and
capable of establishing in the international business network. The results indicated that CISR’s political activity of
the CIEs’ have not been issued in annual reports. Moreover, the other CISR activities are in a gradually improving on
various degree. This study contributes to stakeholder theory and CISR research in the international business field,
implications for implementing the level of CISR activities.