You are not logged in.
Openly accessible

The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory

Chu, Choi Ieng, Chatterjee, Bikram and Brown, Alistair 2013, The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory, Managerial auditing journal, vol. 28, no. 2, pp. 114-139, doi: 10.1108/02686901311284531.

Attached Files
Name Description MIMEType Size Downloads
chatterjee-currentstatus-post-2013.pdf Author's post print application/pdf 669.73KB 163

Title The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory
Author(s) Chu, Choi Ieng
Chatterjee, Bikram
Brown, Alistair
Journal name Managerial auditing journal
Volume number 28
Issue number 2
Start page 114
End page 139
Total pages 26
Publisher Emerald Insight
Place of publication Bingley, Eng.
Publication date 2013-04-01
ISSN 0268-6902
Keyword(s) China
Corporate governance
Accounting standards
Global warming
Greenhouse gas reporting
Chinese companies
Summary Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies.
Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies listed on Shanghai Stock Exchange was conducted to investigate the extent of greenhouse gas reporting. Multiple regression analysis was performed to determine the factors driving these companies’ greenhouse gas reporting.
Findings – It was found that most Chinese companies reported neutral and good news. The results also indicate larger companies operating in an industry which has higher level of carbon dioxide emissions tend to have higher levels of greenhouse gas disclosures, consistent with the expectation of legitimacy theory. However, profitability and overseas listing were not significantly related to greenhouse gas reporting. This is consistent with the findings of previous literature. Finally, contrary to expectations, state-owned companies report less greenhouse gas information than private companies.
Originality/value – The paper contributes towards theory development by testing legitimacy theory in the context of greenhouse gas reporting by Chinese companies and contributes to existing literature on greenhouse gas reporting by focussing on the large emerging economy of China. The practical contribution of the paper rests in the area of accounting practice. The results outline the dearth in greenhouse gas reporting by Chinese companies, suggesting there needs to be future development of accounting standards in this area.
Language eng
DOI 10.1108/02686901311284531
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 900199 Financial Services not elsewhere classified
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30075027

Document type: Journal Article
Collections: Open Access Collection
Department of Accounting
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 0 times in TR Web of Science
Scopus Citation Count Cited 0 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 65 Abstract Views, 166 File Downloads  -  Detailed Statistics
Created: Thu, 13 Aug 2015, 16:02:08 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.