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Environmental, Social and Governance Accounting and Auditing: Perspectives from China [Kietas viršelis]

Edited by , Edited by , Edited by (RMIT University, Australia)
  • Formatas: Hardback, 388 pages, aukštis x plotis: 234x156 mm, weight: 910 g, 129 Tables, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 21-Mar-2025
  • Leidėjas: Routledge
  • ISBN-10: 1032786736
  • ISBN-13: 9781032786735
Kitos knygos pagal šią temą:
Environmental, Social and Governance Accounting and Auditing: Perspectives from ChinaDidesnis paveikslėlis
  • Formatas: Hardback, 388 pages, aukštis x plotis: 234x156 mm, weight: 910 g, 129 Tables, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 21-Mar-2025
  • Leidėjas: Routledge
  • ISBN-10: 1032786736
  • ISBN-13: 9781032786735
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781032786735.html
Raktažodžiai:

In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount. This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance. It investigates the impact of environmental expertise, social variability, and board governance model on firm performance.

The book sets the stage by introducing the reader to the significance of ESG in today's corporate world, examining empirical evidence gathered from a decade of data analysis on Chinese-listed companies. It explores how ESG practices influence corporate financial performance and what role audit quality plays in this equation. Drawing from a wealth of data, it provides practical insights into the effects of ESG disclosure, ownership structures, corporate governance, and more on the performance of businesses. It offers a clear understanding of the empirical realities in China while addressing a global audience interested in harnessing ESG for sustainable corporate success. It provides valuable lessons and comparisons that can benefit readers beyond China's borders.

The book bridges the gap between research and practice, translating complex research findings into actionable recommendations, enhancing its appeal to both academic and professional audiences. It is a must-read for scholars, students and researchers seeking actionable insights into the world of ESG. Further, it discusses ESG practice and policy implications, offering recommendations for stakeholders including policymakers, investors, managers, and auditors.



This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance. It investigates the impact of environmental expertise, social variability, and board governance model on firm performance.

Part I: Corporate Governance and ESG Performance
1. ESG Accounting for Performance Measurement, Risk Management and Accountability
2. Environmental expertise, social variability, and board Governance models' impact on corporate financial performance
3. Board structure and board composition in China and ESG performance
4. Corporate Governance and ESG Disclosure in China Part II: ESG Impact on Financial Performance
5. The impact of corporate ESG performance on financial performance in China
6. The Impact of ESG on Financial Performance
7. The Impact of ESG Performance on Corporate Bankruptcy Risk: Evidence from China Part III: Ownership Structure and ESG Ratings
8. The Impact of Enterprise Ownership Structure on ESG Rating: Evidence from China
9. The relationship between ESG disclosure and financial reporting quality with investment efficiency
10. ESG, Financial constraints and Family Firm performance: Evidence from China Part IV: ESG and Auditing
11. ESG, dividend payout policy and the moderating role of audit quality: Evidence from China
12. Does ESG Performance Reduce Financial Distress? Moderating Effect of Firm Characteristics: Evidence from China
13. The Relationship between ESG and Corporate Financial Performance and the Role of Audit Quality: Evidence from China Part V: ESG Disclosure and Capital Markets
14. ESG Factors, Firm Value and Company Size: Evidence from China
15. ESG disclosure as an advertisement of corporate bond issues in China
16. The Impact of Banks as Large Creditors on ESG Performance in China
17. Management control, performance measurement and risk management perspectives: an agenda for ESG research

Tarek Rana is an Associate Professor of Accounting at RMIT University, Melbourne, Australia.

Md Jahidur Rahman is an Assistant Professor of Accounting at Wenzhou-Kean University in Wenzhou, China.

Peter Öhman is Professor and Head of Business Administration at Mid Sweden University, and director of Centre for research on Economic Relations (CER).