Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies

Situ, H and Tilt, C 2012, 'Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies', Journal of the Asia-pacific Centre for Environmental Accountability, vol. 18, no. 4, pp. 251-286.


Document type: Journal Article
Collection: Journal Articles

Title Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies
Author(s) Situ, H
Tilt, C
Year 2012
Journal name Journal of the Asia-pacific Centre for Environmental Accountability
Volume number 18
Issue number 4
Start page 251
End page 286
Total pages 36
Publisher University of South Australia
Abstract This study explores the extent and nature of environmental information disclosed in the annual reports of large Chinese listed companies, and the extent to which large Chinese listed companies adopt the use of corporate environmental reporting. The results show that environmental reporting in China is increasing but the average amount of disclosure is still low. Environmental content disclosed in annual reports tends to be general, declarative and positive in nature. Company characteristics including company size, profitability, industry and ownership are the determinants of environmental disclosure in China. Through examining environmental reporting in China, this study provides a better picture of environmental disclosure in China. The major contribution of this study is to reveal that, in a centralised economy, government plays an important role in influencing corporate environmental reporting practices.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) China
environmental reporting
social and environmental disclosure
Chinese government
Copyright notice © University of South Australia 2012
ISSN 1448-6679
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