●TABLE OF CONTENTS
INTRODUCTION
CHAPTER TWO LITERATURE REVIEW
2.1 Introduction
2.2 Theories of CED in the Literature
2.3.1 Accountability
2.3.2 Decision-usefulness theory
2.3.3 Voluntary disclosure theory
2.3.4 Legitimacy theory
2.3.5 Stakeholder theory
2.3.6 Economics-based agency theory
2.4 The Driving Forces behind Environmental Disclosure
2.4.1 Corporate characteristics
2.4.1.1 Corporate size
2.4.1.2 Industrial membership
2.4.1.3 Economic performance
2.4.1.4 Environmental performance
2.4.2 General contextual factors
2.4.2.1 Country of origin
2.4.2.2 General So-economic and Political Context
2.4.2.3 Regulation
2.4.2.4 Public concern and media attention
2.4.2.5 Stakeholder groups
2.4.2.6 Effective tax rate
2.4.3 Internal Contextual Factors
2.4.3.1 The Process of reporting
2.4.3.2 Views and attitudes of key corporate players to aspects of reporting
2.5 Corporate Governance and CED
2.5.1 Ownership structure
2.5.1.1 Ownership concentration
2.5.1.2 Governmental ownership
2.5.1.3 Foreign ownership
2.5.2 Board composition
2.5.3 Directors’ characteristics
2.5.4 Other corporate governance characteristics
2.5.4.1 Audit committee and CSR committee
2.5.4.2 Audit quality
25.4.3 Cross-listing
CHAPTER THREE LITERATURE REVIEW ON CED IN THE CHINESE CONTEXT
3.1 Introduction
3.2 The Current Situation of Environmental Reporting in China
3.3 Literature Review on CED in China
3.3.1 The extent and quality of CED in China
3.3.2 The factors influencing CED in China
CHAPTER FOUR THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
4.1 Introduction
4.3 Hypotheses Development
4.3.1 Ownership structure
4.3.2 Board composition
4.3.3 Directors’ characteristics
4.3.4 Board activities and other internal processes
CHAPTER FIVE METHODOLOGY
5.1 Introduction
5.2 Philosophical Assumptions and Methodological Choices Underpinning the Current Study
5.3 First Empirical Investigation: Model specifications and variables
5.4 Second Empirical Investigation: Qualitative One
CHAPTER SIX QUANTITATIVE DATA ANALYSIS AND DISCUSSION
6.1 Introduction
6.2 Results of the Descriptive Statistics
6.2.1 Corporate characteristics
6.2.2 Corporate environmental disclosure (CED) index
6.3 Results of Inferential Analysis 104
6.3.1 Correlation metrics and bivariate results
6.3.2 Hierarchical multiple regression
6.3.2.1 Results of hierarchical multiple regression
6.3.2.2 Multicollinearity, linearity and normality
CHAPTER SEVEN QUALITATIVE DATA ANALYSIS AND DISCUSSION
7.1 Introduction 115
7.2 Qualitative Data Analysis: Results and Discussion
7.2.2 Results and discussion
7.2.2.1 Accountability
7.2.2.2 Regulation
7.2.2.3 Industries
7.2.2.4 Government ownership
7.2.2.5 Economic performance
7.2.2.6 Stakeholder Pressure
7.2.2.7 Impression management
7.2.2.8 Role of the board of directors
7.2.2.9 Quality of the environmental information currently disclosed by the sampled Chinese listed companies
7.2.2.10 Decision-making process
7.2.2.11 Cross-listing
7.2.2.12 Peer pressure
CHAPTER EIGHT CONCLUSIONS OF THE STUDY
8.1 Introduction
8.2 Summary of Motivations and the Research Questions of the Study
8.3 Main Findings
8.3.1 Quantitative findings
8.3.2 Qualitative findings
8.3.3 Summary of the findings from the two stages of study
8.4 Implications of findings for future CED practice in China
BIBLIOGRAPHY
內容簡介
本書繫統梳理了上市公司環境信息披露領域的相關理論,對當前學術界有關上市公司環境信息披露的研究現狀進行了綜述和評價。在此基礎上,結合中國上市公司環境信息披露的實踐和政策背景,以環境信息披露的利益者相關理論和委托-代理理論為理論框架,從定量和定性兩個角度對當前我國上市公司環境信息披露的水平、質量進行了繫統的分析與評價,並有針對性地對影響環境信息披露水平和質量的上市公司內部環境因素,外部環境因素和企業特征因素進行了探討和評價。
本書可以作為環境會計、社會會計、企業社會責任以及企業治理等方向本科、研究生的參考教材,也可以作為相關研究領域學者、專家的參考書籍。