The influence of the government on corporate environmental reporting in China: an authoritarian capitalism perspective

Situ, Hui, Tilt, Carol A. and Seet, Pi-Shen 2020. The influence of the government on corporate environmental reporting in China: an authoritarian capitalism perspective. Business and Society 59 (8) , pp. 1589-1629. 10.1177/0007650318789694

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	SAGE Publications
ISSN:	1552-4205
Last Modified:	18 Oct 2021 15:00
URI:	https://orca.cardiff.ac.uk/id/eprint/143748

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