Corporate political activity and environmental sustainability disclosure: the case of Chinese companies
學年 105
學期 2
出版（發表）日期 2017-07-01
作品名稱 Corporate political activity and environmental sustainability disclosure: the case of Chinese companies
作品名稱（其他語言）
著者 Kuo, Lopin; Yu, Hui-Cheng
單位
出版者
著錄名稱、卷期、頁數 Baltic Journal of Management 12(3), p.348-367
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.
關鍵字 China; Guanxi; Low-carbon economy; Corporate political activity; Environmental sustainability disclosure
語言 en
ISSN 1746-5265
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Kuo, Lo-Pin
審稿制度 是
國別 GBR
公開徵稿
出版型式 ,電子版,紙本
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