The Addis Ababa-Djibouti Railway project: a decolonial perspective on CREC’s ESG reports

中非关系已成为二十一世纪发展进程中的核心动力之一，并引发了关于持续性殖民权力关系的讨论。本文通过去殖民视角分析亚的斯亚贝巴—吉布提铁路（AADR）项目，重点考察中国铁路集团有限公司（CREC）的环境、社会与治理（ESG）报告，从而探讨这一发展动态。研究还考察了中非关系如何从坦赞铁路（TAZARA）项目所体现的意识形态合作，演变为当代“一带一路”倡议（BRI）框架下的合作模式。 通过运用批判性会计研究视角与去殖民理论，本文分析了CREC与AADR项目相关的ESG报告。定性内容分析表明，尽管CREC在报告中记录了技术标准化与技术转移，但并未披露有关社会与环境影响的实质性数据。 本论文认为，当前的ESG报告往往更像是一种象征性合规工具，而非真正的透明机制，这可能会再生产新殖民主义的权力不对称。文章最后讨论了这些发现对未来中非关系以及相关领域后续研究的启示。

The relationship between China and Africa has become a central twenty-first-century development dynamic, raising questions about enduring colonial power relations. This thesis investigates this dynamic by analyzing the Addis Ababa–Djibouti Railway (AADR) project through a decolonial lens, focusing on the Environmental, Social, and Governance (ESG) reports of China Railway Group Limited (CREC). The study examines how Sino-African relations have evolved from the ideological cooperation embodied in the Tanzania–Zambia Railway (TAZARA) project to the contemporary Belt and Road Initiative (BRI). By applying critical accounting perspectives and decolonial theory, the research analyzes CREC’s ESG reports related to the AADR project. The qualitative content analysis reveals that while CREC documents technical standardization and technology transfer, it does not disclose substantive data on social and environmental impacts. The dissertation concludes that current ESG reporting often functions as a tool of symbolic compliance rather than genuine transparency, potentially reproducing neocolonial power asymmetries. It discusses the implications of these findings for the future of Sino-African relations and for further research on the topic.