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dc.contributor.authorQi, Y.
dc.contributor.authorTaplin, Ross
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T11:40:45Z
dc.date.available2017-01-30T11:40:45Z
dc.date.created2015-03-03T20:13:59Z
dc.date.issued2012
dc.identifier.citationQi, Y. and Taplin, R. and Brown, A. 2012. Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities. Journal of Asian and African Studies. 47 (6): pp. 587-604.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/13996
dc.identifier.doi10.1177/0021909611422498
dc.description.abstract

This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is scope for Chinese regulators and entities to improve the reporting of natural environmental issues. Strategies are explored to consider how NED might be improved.

dc.publisherSage Publications
dc.titleNatural Environment Disclosures in the Annual Reports of Chinese Listed Entities
dc.typeJournal Article
dcterms.source.volume47
dcterms.source.number6
dcterms.source.startPage587
dcterms.source.endPage604
dcterms.source.issn0021-9096
dcterms.source.titleJournal of Asian and African Studies
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available


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