TABLE OF CONTENTS
INTRODUCTION
CHAPTER TWO LITERATURE REVIEW
2.1 Introduction
2.2 Theories of CED in the Literature
2.3.1 Accountability
2.3.2 Decision-usefulness theory
2.3.3 Voluntary disclosure theory
2.3.4 Legitimacy theory
2.3.5 Stakeholder theory
2.3.6 Economics-based agency theory
2.4 The Driving Forces behind Environmental Disclosure
2.4.1 Corporate characteristics
2.4.1.1 Corporate size
2.4.1.2 Industrial membership
2.4.1.3 Economic performance
2.4.1.4 Environmental performance
2.4.2 General contextual factors
2.4.2.1 Country of origin
2.4.2.2 General Social-economic and Political Context
2.4.2.3 Regulation
2.4.2.4 Public concern and media attention
2.4.2.5 Stakeholder groups
2.4.2.6 Effective tax rate
2.4.3 Internal Contextual Factors
2.4.3.1 The Process of reporting
2.4.3.2 Views and attitudes of key corporate players to aspects of reporting
2.5 Corporate Governance and CED
2.5.1 Ownership structure
2.5.1.1 Ownership concentration
2.5.1.2 Governmental ownership
2.5.1.3 Foreign ownership
2.5.2 Board composition
2.5.3 Directors’ characteristics
2.5.4 Other corporate governance characteristics
2.5.4.1 Audit committee and CSR committee
2.5.4.2 Audit quality
25.4.3 Cross-listing
CHAPTER THREE LITERATURE REVIEW ON CED IN THE CHINESE CONTEXT
3.1 Introduction
3.2 The Current Situation of Environmental Reporting in China
3.3 Literature Review on CED in China
3.3.1 The extent and quality of CED in China
3.3.2 The factors influencing CED in China
CHAPTER FOUR THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
4.1 Introduction
4.3 Hypotheses Development
4.3.1 Ownership structure
4.3.2 Board composition
4.3.3 Directors’ characteristics
4.3.4 Board activities and other internal processes
CHAPTER FIVE METHODOLOGY
5.1 Introduction
5.2 Philosophical Assumptions and Methodological Choices Underpinning the Current Study
5.3 First Empirical Investigation: Model specifications and variables
5.4 Second Empirical Investigation: Qualitative One
CHAPTER SIX QUANTITATIVE DATA ANALYSIS AND DISCUSSION
6.1 Introduction
6.2 Results of the Descriptive Statistics
6.2.1 Corporate characteristics
6.2.2 Corporate environmental disclosure (CED) index
6.3 Results of Inferential Analysis 104
6.3.1 Correlation metrics and bivariate results
6.3.2 Hierarchical multiple regression
6.3.2.1 Results of hierarchical multiple regression
6.3.2.2 Multicollinearity, linearity and normality
CHAPTER SEVEN QUALITATIVE DATA ANALYSIS AND DISCUSSION
7.1 Introduction 115
7.2 Qualitative Data Analysis: Results and Discussion
7.2.2 Results and discussion
7.2.2.1 Accountability
7.2.2.2 Regulation
7.2.2.3 Industries
7.2.2.4 Government ownership
7.2.2.5 Economic performance
7.2.2.6 Stakeholder Pressure
7.2.2.7 Impression management
7.2.2.8 Role of the board of directors
7.2.2.9 Quality of the environmental information currently disclosed by the sampled Chinese listed companies
7.2.2.10 Decision-making process
7.2.2.11 Cross-listing
7.2.2.12 Peer pressure
CHAPTER EIGHT CONCLUSIONS OF THE STUDY
8.1 Introduction
8.2 Summary of Motivations and the Research Questions of the Study
8.3 Main Findings
8.3.1 Quantitative findings
8.3.2 Qualitative findings
8.3.3 Summary of the findings from the two stages of study
8.4 Implications of findings for future CED practice in China
BIBLIOGRAPHY
