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This book establishes the significance of carbon accounting in today's environmental management practices. It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies.
Table des matières
List of Figures. List of Tables. Editors' Biographies. List of Contributors. Preface.
PART 1 Carbon Accounting Development and Social Impact. 1 Carbon Accounting for Sustainability and Environmental Management. 2 Green Accounting in China: Challenges, Opportunities, and Future Directions. 3 Analysis of Green Accounting Impacts on Chinese Corporate Sustainability and Financial Performance. 4 Environmental Accounting and Financial Performance: Evidence from Oil Companies in China.
PART 2 Carbon Disclosure and Environmental Performance. 5 Carbon Neutrality and Enterprise Value. 6 The Impact of Corporate Environmental Performance on Financial Performance. 7 Does ESG Performance Have an Impact on Financial Performance? Moderating Effect of Firm Nature.
PART 3 Sustainability Accounting and Disclosure. 8 Mandatory or Voluntary? Explore the Effectiveness of Chinese Environmental Information Disclosure Policy. 9 Factors Influencing Sustainability Reporting: Evidence from Medicine Manufacturing Industry in China. 10 Does Size Matter? Evaluating Company Environmental Information Disclosure in China's Food Industry: A Combined Approach of Quantity and Quality Measurement.
PART 4 Environmental Accounting and Disclosure Quality. 11 Determinants of Environmental Accounting Disclosure Quality of Listed Chemical Manufacturing Companies in China. 12 Quality Evaluation of Corporate Environmental Accounting and Disclosure in China's Steel Industry. 13 ESG Accounting and Firm Value during COVID-19: Evidence from China.
PART 5 Carbon Accounting for Climate Change. 14 The Relationship between Carbon Accounting, Carbon Dioxide Emissions, and Climate Change. 15 Carbon Accounting and Harvested Wood Products in China. 16 The Effects of Ownership Structure, Corporate Governance, and External Supervision on the Quality of Environmental Accounting Information Disclosure. 17 Management Control, Performance Measurement, and Climate Risk Management Perspectives for Carbon Accounting .
Index.
A propos de l'auteur
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 a professor and head of business administration at Mid Sweden University, and director of Centre for research on Economic Relations (CER).
Résumé
This book establishes the significance of carbon accounting in today's environmental management practices. It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies.
