CSR Reporting and the Belt and Road Initiative

Ruopiao Zhang is Assistant Professor in the Department of Accounting and Finance at the School of Business, Macau University of Science and Technology. Dr. Zhang obtained her Ph.D. degree in Accounting from the University of Macau. Dr. Zhang is an early career researcher in the field of social and environmental accounting with specialization in corporate social responsibility and sustainability, biodiversity and extinction accounting. Carlos Noronha is Associate Professor in the Department of Accounting and Information Management, Faculty of Business Administration, University of Macau. Dr. Noronha researches and publishes in the area of social accounting, especially in corporate disclosure. Currently, he is collaborating with his research team in the development of the Phenomenon Grande, a theoretical perspective to look into inter-related and multi-disciplinary social phenomena through a critical lens. Jieqi Guan is Assistant Professor in the School of Hospitality Management, Macao Institute for Tourism Studies. She obtained her Ph.D. degree from the University of Macau. Her research areas are mainly related to social accounting and reporting, corporate social responsibility and sustainability.