IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v31y1996i3p333-346.html
   My bibliography  Save this article

Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong

Author

Listed:
  • Jaggi, Bikki
  • Zhao, Ronald

Abstract

No abstract is available for this item.

Suggested Citation

  • Jaggi, Bikki & Zhao, Ronald, 1996. "Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong," The International Journal of Accounting, Elsevier, vol. 31(3), pages 333-346.
  • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(96)90023-0
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: Conceptual developments and practical experience," Accounting, Organizations and Society, Elsevier, vol. 4(1-2), pages 87-107, January.
    2. Ingram, Rw & Frazier, Kb, 1980. "Environmental Performance And Corporate Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 614-622.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Asit Bhattacharyya & Lorne Cummings, 2014. "Attitudes towards environmental responsibility within Australia and India: a comparative study," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 57(5), pages 769-791, May.
    2. Jason Chi‐hin Chan & Richard Welford, 2005. "Assessing corporate environmental risk in China: an evaluation of reporting activities of Hong Kong listed enterprises," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(2), pages 88-104, June.
    3. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, June.
    4. Pontus Cerin, 2002. "Communication in corporate environmental reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(1), pages 46-65, March.
    5. Stephanie Stray, 2008. "Environmental Reporting: The U.K. Water and Energy Industries: A Research Note," Journal of Business Ethics, Springer, vol. 80(4), pages 697-710, July.
    6. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    7. Deegan, Craig & Islam, Muhammad Azizul, 2014. "An exploration of NGO and media efforts to influence workplace practices and associated accountability within global supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 397-415.
    8. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    9. Souhir Khemir, 2011. "Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG," Post-Print hal-00650534, HAL.
    10. Md. Shajul Islam & Mohammad Rabiul Basher Rubel & Md. Mahedi Hasan, 2023. "Environmental and Social Performance of the Banking Industry in Bangladesh: Effect of Stakeholders’ Pressure and Green Practice Adoption," Sustainability, MDPI, vol. 15(11), pages 1-24, May.
    11. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.
    12. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    13. Shahzad Uddin & Javed Siddiqui & Muhammad Azizul Islam, 2018. "Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting," Journal of Business Ethics, Springer, vol. 151(2), pages 409-428, August.
    14. Muhammad Azizul Islam & Shamima Haque & Thusitha Dissanayake & Philomena Leung & Karen Handley, 2015. "Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies," Australian Accounting Review, CPA Australia, vol. 25(3), pages 309-326, September.
    15. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    16. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    17. Muhammad Azizul Islam & Craig Deegan, 2008. "Motivations for an organisation within a developing country to report social responsibility information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 850-874, August.
    18. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    2. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    3. Ourvashi Bissoon, 2018. "Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-19, December.
    4. Chang, Yingying & Du, Xingqiang & Zeng, Quan, 2021. "Does environmental information disclosure mitigate corporate risk? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
    5. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    6. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
    7. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    8. Rana Essam Shazly & Abeer A. Mahrous, 2020. "Capture the hearts to win the minds: cause-related marketing in Egypt," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(3), pages 255-276, September.
    9. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    10. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    11. Duygu Turker, 2009. "Measuring Corporate Social Responsibility: A Scale Development Study," Journal of Business Ethics, Springer, vol. 85(4), pages 411-427, April.
    12. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    13. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    14. Bruno Oxibar, 2005. "La Diffusion D'Information Societale : Outil De Mesure Et Determinants. Une Comparaison Multisupports," Post-Print halshs-00581258, HAL.
    15. Meiying Hua & Pervaiz Alam, 2021. "Audit Quality and Environment, Social, and Governance Risks," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(2), pages 50-75, April.
    16. Samy Garas & Osama El-Temtamy, 2020. "The “simultaneous cycle” between corporate social responsibility and firms’ financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 39-50, September.
    17. Xingqiang Du & Jianying Weng & Quan Zeng & Yingying Chang & Hongmei Pei, 2017. "Do Lenders Applaud Corporate Environmental Performance? Evidence from Chinese Private-Owned Firms," Journal of Business Ethics, Springer, vol. 143(1), pages 179-207, June.
    18. Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
    19. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    20. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.