Table 1 Interviewees’ demographic...

Table 1

Interviewees’ demographic profiles

Reference number	Industry	Ownership structure	Position or role	Gender
RP*1	Technology	Listed non-SOE	CFO	Male
RP2	Jewellery	Listed SOE	Company Secretary	Female
RP3	Jewellery	Listed SOE	Chief Accountant	Female
RP4	Real Estate	Listed SOE	Company Secretary	Female
RP5	Real Estate	Listed SOE	Boardroom	Female
RP6	Manufacturing	Listed SOE	Sustainability Department Director	Female
RP7	Manufacturing	Non-Listed SOE	CFO	Male
RP8	Manufacturing	Non-Listed SOE	OHS director	Male
RP9	Manufacturing	Non-Listed SOE	CSR director	Female
RP10	Manufacturing	Non-Listed SOE	General Manager	Male
RP11	Manufacturing	Non-Listed SOE	Board Member	Female
RP12	Energy	Listed SOE	OHS Director	Male
RP13	Mining	Listed SOE	OHS Director	Male
RP14	Mining	Listed non-SOE	Principal of CSR committee	Male
RP15	Real Estate	Listed SOE	Sustainability Manager	Female
RP16	Technology	Listed SOE	Independent Director	Male
RP17	Finance	Listed SOE	Independent Director	Male
RP18	Chemistry	Listed non-SOE	Independent Director	Male
RP19	Construction	Listed non-SOE	Independent Director	Male
RP20	Finance	Private	CEO	Female
RP21	Tourism	Private	CFO	Male
RP22	Technology	Private	OHS and CSR Director	Male
RP23	Mining	Private	Environment and CSR Director	Male
RP24	Construction	Non-Listed SOE	CFO	Male
RP25	Finance	Non-Listed SOE	CFO	Male
RP26	Finance	Non-Listed SOE	Investment Director	Male
RP27	Finance	Non-Listed SOE	Investment Director	Female
RP28	Finance	Non-Listed SOE	Investment Manager	Male
RP29	Finance	Non-Listed SOE	Investment Manager	Female
AP**30	Big 4	Accounting	Senior Manager of Climate Change	Female
AP31	Big 4	Accounting	Director of ESG Program	Female
AP32	Chinese Top 8	Accounting	Principal Partner	Male
AP33	Chinese Top 8	Accounting	Partner	Female
AP34	Chinese Top 8	Accounting	Partner	Female
AP35	Chinese Top 8	Accounting	Partner	Female
AP36	Chinese Top 8	Accounting	Partner	Male
AP37	Second tier	Accounting	Principal Partner	Male
AP38	Second tier	Accounting	Principal Partner	Male
AP39	Sustainability Consulting	Clinical Science	Senior Manager	Male
AP40	Sustainability Consulting	Mining Engineering	Sustainability Assurance Consultant	Female

Reference number	Industry	Ownership structure	Position or role	Gender
RP*1	Technology	Listed non-SOE	CFO	Male
RP2	Jewellery	Listed SOE	Company Secretary	Female
RP3	Jewellery	Listed SOE	Chief Accountant	Female
RP4	Real Estate	Listed SOE	Company Secretary	Female
RP5	Real Estate	Listed SOE	Boardroom	Female
RP6	Manufacturing	Listed SOE	Sustainability Department Director	Female
RP7	Manufacturing	Non-Listed SOE	CFO	Male
RP8	Manufacturing	Non-Listed SOE	OHS director	Male
RP9	Manufacturing	Non-Listed SOE	CSR director	Female
RP10	Manufacturing	Non-Listed SOE	General Manager	Male
RP11	Manufacturing	Non-Listed SOE	Board Member	Female
RP12	Energy	Listed SOE	OHS Director	Male
RP13	Mining	Listed SOE	OHS Director	Male
RP14	Mining	Listed non-SOE	Principal of CSR committee	Male
RP15	Real Estate	Listed SOE	Sustainability Manager	Female
RP16	Technology	Listed SOE	Independent Director	Male
RP17	Finance	Listed SOE	Independent Director	Male
RP18	Chemistry	Listed non-SOE	Independent Director	Male
RP19	Construction	Listed non-SOE	Independent Director	Male
RP20	Finance	Private	CEO	Female
RP21	Tourism	Private	CFO	Male
RP22	Technology	Private	OHS and CSR Director	Male
RP23	Mining	Private	Environment and CSR Director	Male
RP24	Construction	Non-Listed SOE	CFO	Male
RP25	Finance	Non-Listed SOE	CFO	Male
RP26	Finance	Non-Listed SOE	Investment Director	Male
RP27	Finance	Non-Listed SOE	Investment Director	Female
RP28	Finance	Non-Listed SOE	Investment Manager	Male
RP29	Finance	Non-Listed SOE	Investment Manager	Female
AP**30	Big 4	Accounting	Senior Manager of Climate Change	Female
AP31	Big 4	Accounting	Director of ESG Program	Female
AP32	Chinese Top 8	Accounting	Principal Partner	Male
AP33	Chinese Top 8	Accounting	Partner	Female
AP34	Chinese Top 8	Accounting	Partner	Female
AP35	Chinese Top 8	Accounting	Partner	Female
AP36	Chinese Top 8	Accounting	Partner	Male
AP37	Second tier	Accounting	Principal Partner	Male
AP38	Second tier	Accounting	Principal Partner	Male
AP39	Sustainability Consulting	Clinical Science	Senior Manager	Male
AP40	Sustainability Consulting	Mining Engineering	Sustainability Assurance Consultant	Female

Note(s): *RP: sustainability reporting preparers

**AP: assurance providers

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