... and chemical industry context. Research limitations/implications The findings of the study provide valuable insights for practitioners, regulators and policymakers on encouraging companies to enhance CSR disclosure by improving the quality of internal control and CG attributes in China’s heavily polluting...

...Shuwen Li; Zarina Zakaria Purpose This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality. Design/methodology/approach This study adopts a phenomenological methodology to explore carbon...

... to managing the GHG effects of China’s significant economic growth. Mahmood Ahmed Momin can be contacted at: mahmood.momin@aut.ac.nz © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only China Disclosure Greenhouse gas Legitimacy theory Carbon...

... and environmental degradation. Design/methodology/approach – Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies. Findings – Through the institutional...

... of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China. Research limitations/implications The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental...

...ChunLei Yang © Emerald Group Publishing Limited 2008 --> Financial management change Public sector accounting Local government China Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 4, Issue 2 Purpose...