%0 Generic %1 Rowe8–10July2007Cer %A Rowe, Anna Lee %B Fifth Asian Pacific Interdisciplinary Research in Accounting Conference %C Dr Anna L. Rowe Graduate School of Business Curtin University of Technology GPO Box U1987 Perth 6845 Western Australia Email: Anna.Rowe@cbs.curtin.edu.au %D 8 – 10 July 2007 %K CER China accounting corporate_environmental_reporting corporate_reporting cultural_norms environment management_strategy stakeholder %T Corporate environmetal reporting: informal institutional chinese cultural norms %U http://www.unisa.edu.au/commerce/events/docs/2007/unisa020807.pdf %X The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore’s global warming statements and the Stern review. As the most populous nation on earth with one fifth of humanity, coupled with an appetite for raw materials to boost its economic growth, China has a prominent role in solving global environmental challenges. Research in corporate environmental reporting (CER) as an environmental management strategy to communicate with stakeholders has provided a discerning body of knowledge. However, there exists, a glaring ‘gap’ in the literature in relation to the study of CER in an emerging nation such as China. The main purpose of this paper is to explore the normative assumptions underpinning CER in China focusing on Shanghai. Findings from the data appear to reverberate well with institutional theoretical approach within the Chinese cultural norms (informal institutional rules) in understanding the embryonic progress of CER in China.

@conference{Rowe8–10July2007Cer, __markedentry = {[afeld]}, abstract = {The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore’s global warming statements and the Stern review. As the most populous nation on earth with one fifth of humanity, coupled with an appetite for raw materials to boost its economic growth, China has a prominent role in solving global environmental challenges. Research in corporate environmental reporting (CER) as an environmental management strategy to communicate with stakeholders has provided a discerning body of knowledge. However, there exists, a glaring ‘gap’ in the literature in relation to the study of CER in an emerging nation such as China. The main purpose of this paper is to explore the normative assumptions underpinning CER in China focusing on Shanghai. Findings from the data appear to reverberate well with institutional theoretical approach within the Chinese cultural norms (informal institutional rules) in understanding the embryonic progress of CER in China.}, added-at = {2008-06-01T16:51:41.000+0200}, address = {Dr Anna L. Rowe Graduate School of Business Curtin University of Technology GPO Box U1987 Perth 6845 Western Australia Email: Anna.Rowe@cbs.curtin.edu.au}, author = {Rowe, Anna Lee}, biburl = {https://www.bibsonomy.org/bibtex/27ba8451f51c715cb918e840ca24b00bd/acf}, booktitle = {Fifth Asian Pacific Interdisciplinary Research in Accounting Conference}, description = {May08}, interhash = {e072e69876335a31a05eb0436b9dd171}, intrahash = {7ba8451f51c715cb918e840ca24b00bd}, keywords = {CER China accounting corporate_environmental_reporting corporate_reporting cultural_norms environment management_strategy stakeholder}, month = {July}, organization = {Curtin University of Technology, Western Australia}, owner = {afeld}, timestamp = {2008-06-01T16:52:32.000+0200}, title = {Corporate environmetal reporting: informal institutional chinese cultural norms}, url = {http://www.unisa.edu.au/commerce/events/docs/2007/unisa020807.pdf}, year = { 8 – 10 July 2007} }