"In an era of rapid technological advancement, integrating artificial intelligence (AI) into various facets of society has raised profound ethical and social concerns. Businesses, in particular, grapple with the ethical implications of AI adoption, navigating the complex terrain of business...

This article explores the interpretation of corporate social responsibility (CSR) in an authoritarian context, with a specific focus on China. Despite surged CSR disclosures by Chinese firms, their understanding and application of CSR often align more with the party‐state's policy directives...