Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities
This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures fo...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Sage Publications
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/13996 |