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dc.contributor.authorChu, C.
dc.contributor.authorChatterjee, Bikram
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T12:06:21Z
dc.date.available2017-01-30T12:06:21Z
dc.date.created2013-01-15T20:00:24Z
dc.date.issued2013
dc.identifier.citationChu, Choi Ieng and Chatterjee, Bikram and Brown, Alistair. 2013. The Current Status of Greenhouse Gas Reporting by Chinese Companies: A Test of Legitimacy Theory. Managerial Auditing Journal. 28 (2): pp. 114-139.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/18172
dc.identifier.doi10.1108/02686901311284531
dc.description.abstract

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.

dc.publisherEmerald Group Publishing Ltd.
dc.subjectCorporate governance
dc.subjectGreenhouse gas reporting
dc.subjectChinese companies
dc.subjectAccounting standards
dc.subjectGlobal warming
dc.subjectChina
dc.titleThe Current Status of Greenhouse Gas Reporting by Chinese Companies: A Test of Legitimacy Theory
dc.typeJournal Article
dcterms.source.volume28
dcterms.source.number2
dcterms.source.startPage114
dcterms.source.endPage139
dcterms.source.issn0268-6902
dcterms.source.titleManagerial Auditing Journal
curtin.department
curtin.accessStatusFulltext not available


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