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.
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