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A review of Chinese and English language studies on corporate environmental reporting in China

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  • Yang, Helen Hong
  • Craig, Russell
  • Farley, Alan

Abstract

We review theoretical arguments, research methods and empirical findings of 57 Chinese and English language studies of corporate environmental reporting (CER) in China. The studies reviewed highlight the influential role of the Chinese government in driving change in CER, especially since 2008. They reveal that few of the associations reported in Western capital markets research between company characteristics and CER (other than size and industry) were found in studies of CER in China. Agency theory prevailed in Chinese language studies of CER in China whereas institutional theory was more popular in English language studies.

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  • Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
    • Handle: RePEc:eee:crpeac:v:28:y:2015:i:c:p:30-48
    DOI: 10.1016/j.cpa.2014.10.001
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    8. Yasir Shahab & Chengang Ye, 2018. "Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 87-103, May.
    9. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
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    12. Shahab, Yasir & Wang, Peng & Gull, Ammar Ali & Chen, Yugang & Ntim, Collins G., 2023. "Social trust and environmental performance in China: Does state ownership matter?," Economic Modelling, Elsevier, vol. 124(C).

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