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Corporate Environmental Reporting (CER) in China: a stakeholder perspective

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dc.contributor.authorSitu, H.
dc.contributor.authorTilt, C.
dc.contributor.authorSeet, P.S.
dc.contributor.conference14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) (10 Dec 2015 - 11 Dec 2015 : Sydney, Australia)
dc.contributor.editorDumay, J.
dc.contributor.editorHazelton, J.
dc.date.issued2015
dc.description.abstractWhile 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
dc.identifier.citationA-CSEAR 2015: 14th Australian Centre on Social and Environmental Accounting Research Conference, 2015 / Dumay, J., Hazelton, J. (ed./s), pp.165-173
dc.identifier.isbn9781910810804
dc.identifier.urihttps://hdl.handle.net/11541.2/117366
dc.language.isoen
dc.publisherAcademic Publishers and Publishing International
dc.publisher.placeAustralia
dc.rightsCopyright 2015 the authors
dc.subjectEnvironmental reporting
dc.subjectChina
dc.subjectwestern influence
dc.subjectstakeholder theory
dc.titleCorporate Environmental Reporting (CER) in China: a stakeholder perspective
dc.typeConference paper
pubs.publication-statusPublished
ror.fileinfo12143271000001831 13143298280001831 9916023011901831_53124969040001831.pdf
ror.mmsid9916023011901831

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