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

References

• Adams, C. A., A. Coutts, and G. Harte. 1995. “Corporate Equal Opportunities (non-) Disclosure.” British Accounting Review 27: 87–108. doi: 10.1006/bare.1994.0005
   Google Scholar
• Adams, C. A., W. Hill, and C. Roberts. 1998. “Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour.” British Accounting Review 30 (1): 1–20. doi: 10.1006/bare.1997.0060
   Google Scholar
• Albert, E., and B. Xu. 2016. “ China’s Environmental Crisis.” Accessed September 10, 2016. http://www.cfr.org/china/chinas-environmental-crisis/p12608.
   Google Scholar
• Bebbington, J., J. Unerman, and B. O’Dwyer. 2014. Sustainability Accounting and Accountability. New York: Routledge.
   Google Scholar
• Bina, O. 2010. “Environmental Governance in China: Weakness and Potential from an Environmental Policy Integration Perspective.” China Review 10 (1): 207–240.
   Web of Science ®Google Scholar
• Camilleri, M. A. 2015. “Environmental, Social and Governance Disclosures in Europe.” Sustainability Accounting, Management and Policy Journal 6 (2): 224–242. doi: 10.1108/SAMPJ-10-2014-0065
   Web of Science ®Google Scholar
• China Water Risk. 2016. “ 2015 State of Environment Report Review.” Accessed September 10, 2016. http://chinawaterrisk.org/resources/analysis-reviews/2015-state-of-environment-report-review/.
   Google Scholar
• Criado-Jiménez, I., M. Fermandez-Chulian, F. J. Husillos-Carques, and C. Larrinaga-Gonzalez. 2008. “Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001-2003).” Journal of Business Ethics 79 (3): 245–262. doi: 10.1007/s10551-007-9375-7
   Web of Science ®Google Scholar
• Deegan, C. B., and B. Gordon. 1996. “A Study of the Environmental Disclosure Practices of Australian Corporations.” Accounting and Business Research 26 (3): 187–199. doi: 10.1080/00014788.1996.9729510
   Google Scholar
• Deegan, C., and M. Rankin. 1996. “Do Australian Companies Objectively Report Environmental News? An Analysis of Environmental Disclosures by Firms Successfully Prosecuted by the Environmental Protection Agency.” Accounting, Auditing & Accountability Journal 9 (2): 50–67. doi: 10.1108/09513579610116358
   Google Scholar
• Dong, S., R. Burritt, and W. Qian. 2014. “Salient Stakeholders in Corporate Social Responsibility Reporting by Chinese Mining and Minerals Companies.” Journal of Cleaner Production 84 (1): 59–69. doi: 10.1016/j.jclepro.2014.01.012
   Google Scholar
• Environmental Protection Law (trial). 1979. Environmental Protection Law (trial) in Congress, N. P. s. (Ed.), Beijing.
   Google Scholar
• EU-China Environmental Governance Programme. 2013. “ Chinese Corporate Social Responsibility and Corporate Environmental Information Disclosure Policy.” Accessed September 23, 2013. http://www.chinacsrproject.org/Uploads/%7B0A25C3AC-251D-406C-B653-4C909A7F09D1%7D_StudyReport_CEIDinChina_CN_Final.pdf.
   Google Scholar
• Fallan, E. 2016. “Environmental Reporting Regulations and Reporting Practices.” Social and Environmental Accountability Journal 36 (1): 34–55. doi: 10.1080/0969160X.2016.1149300
   Google Scholar
• Fallan, E., and L. Fallan. 2009. “Voluntarism Versus Regulation: Lessons from Public Disclosure of Environmental Performance Information in Norwegian Companies.” Journal of Accounting & Organizational Change 5 (4): 472–489. doi: 10.1108/18325910910994685
   Google Scholar
• Frost, G. R. 2007. “The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence.” Abacus 43 (2): 190–216. doi: 10.1111/j.1467-6281.2007.00225.x
   Web of Science ®Google Scholar
• Gray, R., Owen, D. and Adams, C. A. 1996. Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. London: Prentice Hall, 250.
   Google Scholar
• Harashima, Y. 2000. “Effects of Economic Growth on Environmental Policies in Northeast Asia.” Environment 42 (6): 28–40.
   Web of Science ®Google Scholar
• Larrinaga, C., F. Carrasco, C. Correa, F. Llena, and J. Moneva. 2002. “Accountability and Accounting Regulation: The Case of the Spanish Environmental Disclosure Standard.” The European Accounting Review 11 (4): 723–740. doi: 10.1080/0963818022000001000
   Google Scholar
• Llena, F., J. M. Moneva, and B. Hernandez. 2007. “Environmental Disclosures and Compulsory Accounting Standards: the Case of Spanish Annual Reports.” Business Strategy and the Environment 16 (1): 50–63. doi: 10.1002/bse.466
   Google Scholar
• Luque-Vilchez, M., and C. Larrinaga. 2016. “Reporting Models Do Not Translate Well: Failing to Regulate CSR Reporting in Spain.” Social and Environmental Accountability Journal 36 (1): 56–75. doi: 10.1080/0969160X.2016.1149301
   Google Scholar
• Ma, J. 2008. “ Your Right to Know: A Historic Moment.” Accessed September 11, 2016. https://www.chinadialogue.net/article/1962-Your-right-to-know-a-historic-moment.
   Google Scholar
• Meng, X. H., S. X. Zeng, and C. M. Tam. 2013. “From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China.” Journal of Business Ethics 116 (1): 217–232. doi: 10.1007/s10551-012-1462-8
   Web of Science ®Google Scholar
• Milne, M. J., and D. M. Patten. 2002. “Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures.” Accounting, Auditing and Accountability Journal 15 (3): 372–405. doi: 10.1108/09513570210435889
   Google Scholar
• Mobus, J. L. 2005. “Mandatory Environmental Disclosures in a Legitimacy Theory Context.” Accounting, Auditing & Accountability Journal 18 (4): 492–517. doi: 10.1108/09513570510609333
   Google Scholar
• Naughton, B. 1996. Growing Out of the Plan: Chinese Economic Reform, 1978–1993. Cambridge: Cambridge University Press.
   Google Scholar
• Noronha, C., Si Tou, M. I. Cynthia, and J. J. Guan. 2013. “Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends.” Corporate Social Responsibility and Environmental Management 20 (1): 29–42. doi: 10.1002/csr.1276
   Web of Science ®Google Scholar
• Nyquist, S. 2003. “The Legislation of Environmental Disclosures in Three Nordic Countries – A Comparison.” Business Strategy and the Environment 12 (1): 12–25. doi: 10.1002/bse.344
   Google Scholar
• O’Donovan, G. 2002. “Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory.” Accounting, Auditing and Accountability Journal 15 (3): 344–371. doi: 10.1108/09513570210435870
   Google Scholar
• Patten, D. M. 2005. “The Accuracy of Financial Report Projections of Future Environmental Capital Expenditures: A Research Note.” Accounting, Organizations & Society 30 (5): 457–468. doi: 10.1016/j.aos.2004.06.001
   Web of Science ®Google Scholar
• Situ, H., and C. A. Tilt. 2012. “Chinese Government as a Determinant of Corporate Environmental Reporting: A Study of Large Chinese Listed Companies.” Journal Asia-Pacific Centre for Environmental Accountability 18 (4): 251–286.
   Google Scholar
• Situ, H., C. A. Tilt, S. Pi-Shen, and S. Max. 2013. “Understanding the Impact of Chinese Government and Other Stakeholders on Corporate Environmental Reporting in China.” 7th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), Kobe, Japan, 26–28 July, 2013.
   Google Scholar
• Situ, H., C. Tilt, and P.-S. Seet. 2015. “Corporate Environmental Reporting (CER) in China: A Stakeholder Perspective.” In Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR), edited by J. Dumay and J. Hazelton, 165–173. Sydney: Academic Publishers and Publishing International.
   Google Scholar
• Solomon, J. F., and A. Solomon. 2006. “Private Social, Ethical and Environmental Disclosure.” Accounting, Auditing & Accountability Journal 19 (4): 564–591. doi: 10.1108/09513570610679137
   Google Scholar
• The State Council Information Office of the People’s Republic of China (SCIOC). 2011. “White Paper on the Socialist Legal System with Chinese Characteristics [in Chinese].” Accessed March 8, 2013. http://www.scio.gov.cn/zfbps/ndhf/2011/Document/1034943/1034943_1.htm.
   Google Scholar
• Wang, X., F. Cao, and K. Ye. 2016. “Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment.” Journal of Business Ethics, 1–22. doi:10.1007/s10551-016-3296-2
   Google Scholar
• Wilmshurst, T. D., and G. R. Frost. 2000. “Corporate Environmental Reporting: A Test of Legitimacy Theory.” Accounting, Auditing and Accountability Journal 13 (1): 10–26. doi: 10.1108/09513570010316126
   Google Scholar