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Table 1 Coding scheme

From: CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

Themes

CSR principles

Processes of responsiveness

Outcomes of corporate behavior

Social

Social legitimacy

Environmental assessment

Social impacts

Public responsibility

Stakeholder management

Social programs

Managerial discretion

Issues management

Social policies

Environmental

Social legitimacy

Environmental assessment

Social impacts

Public responsibility

Stakeholder management

Social programs

Managerial discretion

Issues management

Social policies

Ethics

Social legitimacy

Environmental assessment

Social impacts

Public responsibility

Stakeholder management

Social programs

Managerial discretion

Issues management

Social policies

Stakeholders

Social legitimacy

Environmental assessment

Social impacts

Public responsibility

Stakeholder management

Social programs

Managerial discretion

Issues management

Social policies

  1. Source: Adopted from Jamali and Mirshak (2007) based on major CSR themes in Lockett et al. (2006) and Moon and Shen (2010)