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Mandatory? Voluntary? A Discussion of Corporate Environmental Disclosure Requirements in China

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  • Hui Situ
  • Carol Tilt

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.

Suggested Citation

  • Hui Situ & Carol Tilt, 2018. "Mandatory? Voluntary? A Discussion of Corporate Environmental Disclosure Requirements in China," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 38(2), pages 131-144, May.
    • Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:131-144
    DOI: 10.1080/0969160X.2018.1469423
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    Cited by:

    1. Qian, Wei & Parker, Lee & Zhu, Jingyu, 2024. "Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power," The British Accounting Review, Elsevier, vol. 56(1).
    2. Angathevar Baskaran & V. G. R. Chandran & Divyaasiny Rajaghantham, 2023. "Exploring SME environmental behaviour and practice: The case of Malaysia," Development Policy Review, Overseas Development Institute, vol. 41(5), September.
    3. Liu, Xiaoqian & Cifuentes-Faura, Javier & Zhao, Shikuan & Wang, Long, 2024. "The impact of government environmental attention on firms’ ESG performance: Evidence from China," Research in International Business and Finance, Elsevier, vol. 67(PA).
    4. Florackis, Chris & Fu, Xi & Wang, Jingjing, 2023. "Political connections, environmental violations and punishment: Evidence from heavily polluting firms," International Review of Financial Analysis, Elsevier, vol. 88(C).
    5. Shen, Jun & Tang, Pengcheng & Zeng, Hao & Cheng, Jinhua & Liu, Xiuli, 2023. "Does emission trading system reduce mining cities’ pollution emissions? A quasi-natural experiment based on Chinese prefecture-level cities," Resources Policy, Elsevier, vol. 81(C).
    6. Song, Yanheng & Xian, Rui, 2024. "Institutional investors' corporate site visits and firm-level climate change risk disclosure," International Review of Financial Analysis, Elsevier, vol. 93(C).

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