Document Type
Journal Article
Publication Title
Business & Society
Publisher
Sage Publications Ltd
School
School of Business and Law
RAS ID
27189
Abstract
This study uses panel data to investigate the different roles of the Chinese government in influencing companies’ decision making about corporate environmental reporting (CER) via a two-stage process. The results show that the Chinese government appears to mainly influence the decision whether to disclose or not, but has limited influence on how much firms disclose. The results also show that the traditional model of authoritarian capitalism (under which state-owned enterprises [SOEs] are the major governance arrangement) is transforming into a new model. In the new model of authoritarian capitalism, the Chinese government uses newer, more sophisticated tools to manage both state-owned and non–state-owned companies. In addition, these new governance arrangements appear to be more efficient than the traditional model. The findings of this study have implications for both the Chinese government and for Chinese companies, as well as making important contributions to the literature and knowledge of CER in China.
DOI
10.1177/0007650318789694
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
This is an Author's Accepted Manuscript of: Situ, H., Tilt, C. A., & Seet, P. S. (2018). The Influence of the Government on Corporate Environmental Reporting in China: An Authoritarian Capitalism Perspective. Business & Society. Article can be found here
Situ, H., Tilt, C. A., & Seet, P. S. (2020). The Influence of the Government on Corporate Environmental Reporting in China: An Authoritarian Capitalism Perspective. Business & Society, 59(8), 1589-1629. Copyright © 2018 (SAGE). https://doi.org/10.1177/0007650318789694