Emancipatory Accounting in China: Does Alternative Social Reporting of Non-governmental Organisations Address Corporate Social Responsibility Problems? Dan SHEN1 Essex Business School, University of Essex, UK Abstract: Although ever more corporations choose to publish Corporate Social Responsibility (CSR) reports to proclaim their social responsibilities, corporations’ CSR reporting and disclosures are widely considered as a tool of public relations rather than solutions to CSR problems. This paper focuses on the potential transformative nature of accounting to discuss whether alternative social reporting published by Non-governmental Organisations (NGOs), as a form of emancipatory accounting, can be used as an effective measure to address CSR problems. Within the socio-political, economic and cultural context of China, the paper evaluates the theoretical possibility of emancipatory accounting for coping with CSR problems based on the Neo-Marxism thoughts, and discussed the importance of NGOs’ engagement in implementing emancipatory accounting. On the basis of theoretical evaluation, this study appraises roles of NGOs’ social reporting in China’s CSR development from empirical evidences, through comparing differences of CSR disclosures between corporations’ reports and NGOs’ independent investigation reports in terms of significant CSR scandals, as well as examining corporations’ reactions to NGOs’ reports. Pursuing a critical perspective sensitive to the context of China, this paper contributes to verify the possibility of emancipatory accounting in dealing with CSR problems and examine the roles of NGOs in effecting the transformative changes in China. The paper concludes that NGOs’ activities seem to be the only legitimate way to influence accounting mobilization in China due to a variety of restrictions from the state and corporations, and their social reporting is a feasible attempt to promote CSR development. Keywords: Emancipatory Accounting, Social Reporting, Corporate Responsibility (CSR), Non-governmental Organisation (NGO), China 1 PhD student in Accounting, email: dshena@essex.ac.uk. Social