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The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory
Citation
Ieng Chu, C and Chatterjee, B and Brown, A, The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory, Managerial Auditing Journal, 28, (2) pp. 114-139. ISSN 0268-6902 (2013) [Refereed Article]
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Copyright Statement
Copyright © 2013, Emerald Group Publishing Limited
DOI: doi:10.1108/02686901311284531
Abstract
In recent years, the detrimental effect of greenhouse gas has raised commentary on the
balance between economic development and environmental protection (Ceng, 2010;
Xu and Yang, 2010). The Kyoto Protocol (2005) urged major developed countries to reduce
their carbon dioxide emissions to by about 5.2 percent before 2012 compared to the 1990
level (Wei, 2007). The world business summit on climate change, held at Copenhangen in
2009, further stressed the importance of a low carbon economy. The significance of China in
reducing global carbon emissions is evidenced by the fact that it is still the second‐largest
contributor of CO2 in the world (Liu and Diamond, 2005) and is ranked second in the world
in terms of total gross domestic product (GDP) (Mendleson, 2010).
Item Details
Item Type: | Refereed Article |
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Keywords: | China, corporate governance, accounting standards, global warming, greenhouse gas reporting, Chinese companies |
Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Sustainability accounting and reporting |
Objective Division: | Environmental Management |
Objective Group: | Air quality, atmosphere and weather |
Objective Field: | Air quality, atmosphere and weather not elsewhere classified |
UTAS Author: | Chatterjee, B (Dr Bikram Chatterjee) |
ID Code: | 136834 |
Year Published: | 2013 |
Deposited By: | Accounting |
Deposited On: | 2020-01-20 |
Last Modified: | 2020-07-31 |
Downloads: | 13 View Download Statistics |
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