The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Environmental, Social and Governance Reporting in China
Abstract
What is the current state of environmental, social and governance (ESG) reporting and what is the relation between ESG reporting and the financial performance of Chinese companies? This study analyses corporate ESG disclosure in China between 2005 and 2012 by analysing the members of the main indexes of the biggest Chinese stock exchanges. After discussing theories that explain the ESG performance of firms such as institutional theory, accountability and stakeholder theory we present uni‐ and multivariate statistical analyses of ESG reporting and its relation to environmental and financial performance. Our results suggest that ownership status and membership of certain stock exchanges influence the frequency of ESG disclosure. In turn, ESG reporting influences both environmental and financial performance. We conclude that the main driver for ESG disclosure is accountability and that Chinese corporations are catching up with respect to the frequency of ESG reporting as well as with respect to the quality. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment
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Cites
Strategic Responses to Institutional Processes
Oliver, C. (1991) · The Academy of Management Review · doi:10.5465/amr.1991.4279002 · Cited by 8,950
The Adolescence of Institutional Theory
Scott, W. R. (1987) · Administrative Science Quarterly · doi:10.2307/2392880 · Cited by 3,699
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Husted, B. W., & Allen, D. B. (2006) · Journal of International Business Studies · doi:10.1057/palgrave.jibs.8400227 · Cited by 861
Cited by
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020) · Sustainability · doi:10.3390/su12093910 · Cited by 774
ElAlfy, A., Palaschuk, N., El-Bassiouny, D., Wilson, J., & Weber, O. (2020) · Sustainability · doi:10.3390/su12145544 · Cited by 281
Self-citation
Metadata
- Authors
- Weber, O.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2013-07
- Volume
- 23
- Issue
- 5
- Pages
- 303-317
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2101088496
- Cited by
- 307
- References
- 4
- FWCI
- 4.97
- Type
- journal article
- Language
- en
- Open access
- closed
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