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Keywords: Corporate climate-related environmental reporting
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (1): 108–132.
Published: 20 May 2025
...Helen Hong Yang; Alan Farley Purpose This study examines how China’s first and only nation-wide institutional reforms, Open Government Information (OGI) and Open Environment Information (OEI), both effective in 2008, influence the change in corporate climate-related environmental reporting (CER...
