Mandatory? voluntary? A discussion of corporate environmental disclosure requirements in China

Situ, H and Tilt, C 2018, 'Mandatory? voluntary? A discussion of corporate environmental disclosure requirements in China', Social and Environmental Accountability Journal, vol. 38, no. 2, pp. 131-144.


Document type: Journal Article
Collection: Journal Articles

Title Mandatory? voluntary? A discussion of corporate environmental disclosure requirements in China
Author(s) Situ, H
Tilt, C
Year 2018
Journal name Social and Environmental Accountability Journal
Volume number 38
Issue number 2
Start page 131
End page 144
Total pages 14
Publisher Taylor and Francis
Abstract In the face of an increasing Environmental crisis, the Chinese government has released a series of guidelines and regulations related to corporate environmental disclosure in recent years. However, the distinction between mandatory and voluntary disclosure, when considering China, is still problematic and a clear understanding of what is required by law and what is purely voluntary does not appear to exist in many studies of the region. As most researchers apply a simplistic classification, this leads to confusion and contradictions between studies. This paper outlines the complexities of the regulatory system in China and attempts to provide direction on how the term voluntary disclosure should be used when studying corporate environmental reporting in China.
Subject Accounting, Auditing and Accountability not elsewhere classified
DOI - identifier 10.1080/0969160X.2018.1469423
Copyright notice © 2018 Centre for Social and Environmental Accounting Research
ISSN 0969-160X
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