Research on corporate social responsibility (CSR) disclosure recognizes the importance of the government and examines how firms respond to government CSR regulations. However, little attention is given to how government regulations affect firms’ disclosure strategy in multiple fields of CSR. Based on institutional theory, this study proposes that mandatory CSR disclosure increases the legitimacy management cost for firms, and thus firms disclose more CSR scope to gain legitimacy and less CSR emphasis to reduce costs. Using data from Chinese A-share listed firms in 2008–2018, this study finds that mandatory CSR disclosure is positively related to CSR scope but negatively related to CSR emphasis. In addition, firm visibility strengthens the aforementioned positive and negative relations, whereas market competition weakens the relation between mandatory CSR disclosure and CSR emphasis. This study contributes to the literature on CSR disclosure and studies on organizational responses to the government mandate.

This article examines Chinese engagement in Ethiopia's telecommunications sector. It argues that while theories of developmental state and global production networks contribute important insights on the roles of state agency and inter-firm relations in the rise of global lead firms from East Asia, they are insufficient to interpret the recent overseas ventures of Chinese companies in Africa. A case study of one flagship Chinese telecommunications company in Ethiopia advances the existing literature by highlighting the influences of host government intervention and inter-firm competition in shaping firms’ local operations. Specifically, this article analyses a myriad of changes in the case company's organizational structure and business practices in response to increased market competition administered by the Ethiopian government. Findings reveal that despite benefiting from official inter-state cooperation, Chinese overseas companies are neither static nor merely state-driven players but are flexible in adjusting strategies to improve their competitiveness in the local market.