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The Influence Of The Chinese Government's Political Ideology In The Field Of Corporate Environmental Reporting, Hui Situ, Carol Tilt, Pi-Shen Seet
The Influence Of The Chinese Government's Political Ideology In The Field Of Corporate Environmental Reporting, Hui Situ, Carol Tilt, Pi-Shen Seet
Research outputs 2014 to 2021
© 2020, Hui Situ, Carol Tilt, Pi-Shen Seet. Purpose: In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role. Design/methodology/approach: This study uses discourse analysis to examine the annual reports and corporate social responsibility …