Decoding CSR reporting on poverty alleviation in China: a symbolic power perspective

Purpose This study aims to use corporate social responsibility (CSR) reporting focused on poverty alleviation in China as a case to demonstrate a unique interplay between the state and private enterprises. It illustrates how CSR reporting has influenced both the mechanisms and outcomes of their interactive relationship, contributing to the construction of symbolic power. Design/methodology/approach Drawing on Bourdieu’s theory of symbolic power, this study explores how symbolic power has been constructed and reinforced between the state and private enterprises. It highlights the unique role of CSR reporting in facilitating an alignment between private enterprises objectives and state goals, ultimately reinforcing symbolic and social order. The empirical materials examined are the CSR reports prepared by the top 20 private enterprises in China from 2017 to 2022. Findings Major private business enterprises in China actively engage with the state’s objectives on poverty alleviation as reflected through their CSR reporting practices. This engagement is evidenced by shifts in keywords, dominant language and reporting structure, which closely align with the state’s stance on the issue. As a result, these enterprises receive heightened public recognition, which in turn helps reinforce the symbolic power and its influence on corporate behaviour. Originality/value This paper contributes to the CSR accounting literature by revealing a strategic role of CSR reporting that extends beyond conventional compliance levels commonly observed in Western liberal democratic societies. It serves as a function that facilitates interaction between the state and private enterprises in a symbolic power relationship, where both parties mutually benefit from the alignment of interests in poverty alleviation and social positioning.