Journal article

The potential for environmental management accounting development in China

Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance...
Journal article

Salient stakeholders in corporate social responsibility reporting by Chinese mining and minerals companies

This paper investigates the influence of key stakeholder groups on Corporate Social Responsibility (CSR) disclosures by Chinese mining and mineral companies. Salience of stakeholder groups founded in stakeholder theory forms the basis for this investigation because of the rising influence of a range of different...