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 |
| _version_ | 1848748500736540672 |
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| author | Qi, Y. Taplin, Ross Brown, Alistair |
| author_facet | Qi, Y. Taplin, Ross Brown, Alistair |
| author_sort | Qi, Y. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is scope for Chinese regulators and entities to improve the reporting of natural environmental issues. Strategies are explored to consider how NED might be improved. |
| first_indexed | 2025-11-14T07:06:02Z |
| format | Journal Article |
| id | curtin-20.500.11937-13996 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:06:02Z |
| publishDate | 2012 |
| publisher | Sage Publications |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-139962017-09-13T15:01:03Z Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities Qi, Y. Taplin, Ross Brown, Alistair 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 for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is scope for Chinese regulators and entities to improve the reporting of natural environmental issues. Strategies are explored to consider how NED might be improved. 2012 Journal Article http://hdl.handle.net/20.500.11937/13996 10.1177/0021909611422498 Sage Publications restricted |
| spellingShingle | Qi, Y. Taplin, Ross Brown, Alistair Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title | Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title_full | Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title_fullStr | Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title_full_unstemmed | Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title_short | Natural Environment Disclosures in the Annual Reports of Chinese Listed Entities |
| title_sort | natural environment disclosures in the annual reports of chinese listed entities |
| url | http://hdl.handle.net/20.500.11937/13996 |