University of Vaasa - Vaasan yliopisto

the multiple field-levels, are brought to the top of the agenda, in each nationinstitution.
The following hypotheses were discussed:-
Hypothesis #1
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The Danish and the Chinese share historically similar agricultural backgrounds that
effectively foster collectivism; therefore, it is believed that corporations in Denmark
and China should share similarities in behaviour and attitudes towards CSR.
Hypothesis #2
Although there are similarities in culture between the Danish and the Chinese, there
must be some distinction that causes the difference in development of CSR in these
countries. This is believed to be the difference in political conditions and the
environmentalism movement in these respective countries.
Hypothesis #3
Although the attitude towards CSR is similar, the forces of globalization play a
bigger part in driving the direction of CSR in corporations.
Hypothesis #4
As Danish corporations have a longer history of reporting compared to Chinese
corporations, Danish corporations thus have more comprehensive reports and also
they are at a higher stage of reporting compared to Chinese corporations.
Hypothesis #5
As Denmark is wealthier than China, Danish government as well as Danish
corporations have more resources compared to the Chinese government and the
Chinese corporations. Thus, this facilitates the development of CSR in Danish
corporations and also enables Danish corporations to steer into more specific areas,
compared to Chinese corporations.
Methodology
The initial literature survey centred on Chinese and Danish historical and cultural
background to provide an idea of how societies had evolved up till now, the values
they retained and also the aspects that stayed prominent in them. Background
research was also done concerning CSR and the history of its adaptation in the
respective countries.
A survey questionnaire was designed for the purpose of this research. The
questionnaire was in two languages, English and Chinese. With a questionnaire done
in a local language, the Chinese representatives would be more comfortable in