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The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory


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 2013, Emerald Group Publishing Limited

DOI: doi:10.1108/02686901311284531


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
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
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