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    題名: Corporate political activity and environmental sustainability disclosure: the case of Chinese companies
    作者: Kuo, Lopin;Yu, Hui-Cheng
    關鍵詞: China;Guanxi;Low-carbon economy;Corporate political activity;Environmental sustainability disclosure
    日期: 2017-07
    上傳時間: 2017-06-09 02:10:39 (UTC+8)
    出版者: Emerald Publishing Limited
    摘要: Purpose
    This study takes on a corporate political activity (CPA) perspective to investigate how CPA affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership structures and environmental sensitivity statuses.

    Design/methodology/approach
    The sample comprises 652 corporate social responsibility (CSR) reports released by firms in China during 2008-2010. Data is coded through a content analysis procedure before being analyzed using regression analysis.

    Findings
    We find a significant and positive association between CPA and environmental sustainability disclosure. However, the effect of CPA on environmental sustainability disclosure is significantly negative among firms in the environmentally sensitive industries (ESIs) and privately owned enterprises (POEs). More specifically, a firm’s environmental disclosure level is lower when the proportion of board members with a significant status, such as party chief of the Communist Party, is higher among firms in ESIs and POEs. This implies that firms with guanxi (i.e. Chinese-specific CPA) are more likely to be free from trouble.

    Originality/value
    This empirical study offers important evidence on the fulfillment of environmental sustainability policies and the effectiveness of regulatory controls that China has used in the development towards a low-carbon economy.
    關聯: Baltic Journal of Management 12(3), p.348-367
    DOI: 10.1108/BJM-07-2016-0149
    顯示於類別:[會計學系暨研究所] 期刊論文

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