social and environmental disclosure by chinese firms

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Social And Environmental Disclosure By Chinese Firms

Author : Yingjun Lu
ISBN : 9781317753520
Genre : Business & Economics
File Size : 85. 27 MB
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Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

A Csear 2015 Proceedings Of The 14th Australasian Centre On Social And Environmental Accounting Research Conference

Author : Dr James Hazelton and Dr John Dumay
ISBN : 9781910810798
Genre : Reference
File Size : 61. 23 MB
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The 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) is being held on 10-11 December 2015 at Macquarie University, Sydney, Australia. The Conference Chair is Dr John Dumay and the Programme Chair is Dr James Hazelton, both from Macquarie University. ACSEAR provides an opportunity for individuals researching and working in the field of social and environmental accounting in both public and private sectors, to come together to exchange ideas and discuss current research in the field. The theme for the conference this year is ‘Partnerships’, reflecting the belief amongst our community that achieving progress requires partnerships of all types – between academics of different disciplines, between industry and academia, between government and stakeholders, and of course between members and professional bodies. The keynote speakers for the conference are Charles de Villiers from Auckland University of Technology, New Zealand on the topic Theorising the interactions among legitimacy accountability and pro-activity in the social sphere; Helen Tregidga from Auckland University of Technology, New Zealand talking about Corporate chameleons greenwashing and counter narratives”; Markus J. Milne from the School of Business and Law at the University of Canterbury, New Zealand on the topic of Crass empiricism and the social construction of corporate environmental performance and Lee D. Parker from the School of Accounting, RMIT University, Melbourne, Australia who will address to issue of Accounting for CSR: Revisiting the agenda. ACSEAR received 60 abstract submissions. After the double-blind peer review process 21 academic research papers, have been accepted for publication in these conference proceedings. These papers represent research from around the world, including Australia, Brazil, China, Fiji, Iran, Italy, Japan, New Zealand, South Africa, UK and the USA.

Issues In Accounting Administration And Corporate Governance 2013 Edition

Author :
ISBN : 9781490105734
Genre : Business & Economics
File Size : 82. 12 MB
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Issues in Accounting, Administration, and Corporate Governance: 2013 Edition is a ScholarlyEditions™ book that delivers timely, authoritative, and comprehensive information about Logistics. The editors have built Issues in Accounting, Administration, and Corporate Governance: 2013 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Logistics in this book to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Accounting, Administration, and Corporate Governance: 2013 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at

Routledge Handbook Of Environmental Policy In China

Author : Eva Sternfeld
ISBN : 9781317568001
Genre : Business & Economics
File Size : 25. 26 MB
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During the last few decades, China has accomplished unprecedented economic growth and has emerged as the second largest economy in the world. This ‘economic miracle’ has led hundreds of millions of people out of poverty, but has also come at a high cost. Environmental degradation and the impact of environmental pollution on health are nowadays issues of the greatest concern for the Chinese public and the government. The Routledge Handbook of Environmental Policy in China focuses on the environmental challenges of China’s rapidly growing economy and provides a comprehensive overview of the policies developed to address the environmental crisis. Leading international scholars and practitioners examine China’s environmental governance efforts from an interdisciplinary perspective. Divided into five parts, the handbook covers the following key issues: Part I: Development of Environmental Policy in China - Actors and Institutions Part II: Key issues and Strategies for Solution Part III: Policy Instruments and Enforcement Part IV: Related Policy Fields – Conflicts and Synergies Part V: China’s Environmental Policy in the International Context This comprehensive handbook will be an invaluable resource to students and scholars of environmental policy and politics, development studies, Chinese studies, geography and international relations.

Sustainability In Asia Esg Reporting Uncovered

Author :
Genre :
File Size : 67. 31 MB
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Corporate Social Disclosure

Author : C. Noronha
ISBN : 9781137414694
Genre : Business & Economics
File Size : 74. 1 MB
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Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.

Corporate Social Responsibility In Contemporary China

Author : Jingchen Zhao
ISBN : 9781781005576
Genre : Political Science
File Size : 36. 97 MB
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China�s recent economic transformation and integration into the world economy has coincided with increasing pressure for corporate law reform to make corporate social responsibility (CSR) integral to business and management strategy in China. This time

Research Report On Corporate Social Responsibility Of China

Author : Jiagui Chen
ISBN : 9783662453636
Genre : Business & Economics
File Size : 30. 9 MB
Format : PDF
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This book is compiled based on the research methodology and technical approach applied in the Blue Book of Corporate Social Responsibility. It consists of five parts: Summary, index, Industry, Case Studies, and Appendices. The index evaluates Chinese enterprises annually on their performance in CSR management and the level of information disclosure by assessing four different aspects: responsibility management, economic responsibilities, social responsibilities and environmental responsibilities. Moreover, it identifies and analyzes phase-specific characteristics of CSR development in China in the hope of providing references for further studies on Chinese CSR.

Environmental Performance Rating And Disclosure

Author : Hua Wang
ISBN : 9780210030417
Genre : Business enterprises
File Size : 88. 83 MB
Format : PDF, ePub
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Dams And Development In China

Author : Bryan Tilt
ISBN : 9780231538268
Genre : Political Science
File Size : 75. 24 MB
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China is home to half of the world's large dams and adds dozens more each year. The benefits are considerable: dams deliver hydropower, provide reliable irrigation water, protect people and farmland against flooding, and produce hydroelectricity in a nation with a seeimingly insatiable appetite for energy. As hydropower responds to a larger share of energy demand, dams may also help to reduce the consumption of fossil fuels, welcome news in a country where air and water pollution have become dire and greenhouse gas emissions are the highest in the world. Yet the advantages of dams come at a high cost for river ecosystems and for the social and economic well-being of local people, who face displacement and farmland loss. This book examines the array of water-management decisions faced by Chinese leaders and their consequences for local communities. Focusing on the southwestern province of Yunnan—a major hub for hydropower development in China—which encompasses one of the world's most biodiverse temperate ecosystems and one of China's most ethnically and culturally rich regions, Bryan Tilt takes the reader from the halls of decision-making power in Beijing to Yunnan's rural villages. In the process, he examines the contrasting values of government agencies, hydropower corporations, NGOs, and local communities and explores how these values are linked to longstanding cultural norms about what is right, proper, and just. He also considers the various strategies these groups use to influence water-resource policy, including advocacy, petitioning, and public protest. Drawing on a decade of research, he offers his insights on whether the world's most populous nation will adopt greater transparency, increased scientific collaboration, and broader public participation as it continues to grow economically.

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