Corporate Environmental Reporting (CER) in China: a stakeholder perspective
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(Published version)
Date
2015
Authors
Situ, H.
Tilt, C.
Seet, P.S.
Editors
Dumay, J.
Hazelton, J.
Hazelton, J.
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Conference paper
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A-CSEAR 2015: 14th Australian Centre on Social and Environmental Accounting Research Conference, 2015 / Dumay, J., Hazelton, J. (ed./s), pp.165-173
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14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) (10 Dec 2015 - 11 Dec 2015 : Sydney, Australia)
Abstract
While studies have found that the trend of Chinese CER is increasing, motivations behind the increasing trend of CER in China are still under-investigated. This study attempts to fill this gap by exploring the motivations of Chinese CER from a stakeholder perspective. Particular attention is paid to the Chinese government and the West as the two major stakeholders. Panel data (Annual reports and CSR reports of the same SSE 180 companies for the period 2007 – 2011) are used to test the influences of the State and the West on Chinese CER over time. A descriptive and comparative analysis showing trends and associations is undertaken. In addition, Probit regression is run to test the influence of the Chinese government on the Chinese companies’ CER decisions. The findings show that the Chinese government is still a very important facilitator of CER, and the role of Chinese government in influencing CER is multiple. However, along with the fact that the Chinese market is becoming more and more open, the West appears to be another important stakeholder. This suggests that western influence, such as registering with the GRI, could promote more Chinese CER
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Copyright 2015 the authors