This article highlights CSR disclosure as a strategic response of Chinese multinational enterprises (MNEs) to the social risk they face in host countries. Deviating from prior research that aims to directly measure social risk, we offer a new approach to isolate the effect of social risk by leveraging China's Belt & Road Initiative (BRI) as the research context, under which Chinese MNEs are largely protected from political risk in membership countries but are exposed to substantial social risk from local nongovernment stakeholders. Results from difference-in-differences analyses show that after the enactment of the BRI, Chinese MNEs investing in BRI countries significantly increases their likelihood of CSR disclosure than that of their counterparts investing in non-BRI countries. Further, such effects are more pronounced for state-owned MNEs and MNEs in natural resource industries. This research enriches the international business literature on the relationship between political risk and social risk, and that between corporate political actions and corporate social responsibility.

Building on recent developments in optimal distinctiveness (OD) research, we identify two dimensions of corporate social responsibility (CSR) practices – CSR scope conformity and CSR emphasis differentiation – and examine the antecedents of both. We theorize that private ownership and enhanced media coverage may increase scope conformity and emphasis differentiation, while such effects may be contingent on industrial context. In socially contested industries, the impact of private ownership on scope conformity will be mitigated, and the impact of media coverage on scope conformity will be amplified. Meanwhile, in highly competitive industries, the impact of private ownership and media coverage on emphasis differentiation will be mitigated. We test our predictions using a database of 942 Chinese publicly listed firms between 2008 and 2016. Our findings imply that the choice of optimal CSR strategy has to be made in accordance with the embedding context. The multidimensionality view of OD enables firms to better orchestrate firms’ strategic positioning along different dimensions of complex practices, which leads to better customization of societal expectations and the industrial competitive landscape.

There is a growing call to understand the influence of corporate social responsibility (CSR) on organizational outcomes, especially in developing economies. Given the strong link between organizational citizenship behavior (OCB) and organizational performance and survival, on one hand, and the constant need in the literature to understand their antecedents, on the other hand, this study adopts the social cognitive theory to examine the relationship between employees’ perceptions of their organizations’ engagement in CSR and their individual engagement in OCB in Nigeria. Based on the relevance of organizational learning culture to both CSR and OCB, the study further examines the mediating role of organizational learning culture in the relationship between employees’ perceptions of their organization's CSR engagement and their individual engagement in OCB. We tested these relationships in a sample of 254 employees drawn from banking, oil and gas, manufacturing and service industries. The results showed that there is a significant positive relationship between employees’ perceptions of their organizations’ engagement in CSR and their exhibition of OCB. This relationship is mediated by organizational learning culture. The implications of the results for CSR, especially in non-enabling institutional contexts, were discussed.