BIBFRAME Work

Title

Environmental social and governance accounting and auditing : perspectives from China

Type

• Monograph
• Text

Contribution

• Öhman, Peter, 1960- (editor )
• Rahman, Md. Jahidur (editor )
• Rana, Tarek (editor )

Subject

• Social responsibility of business--China (LCSH)
• Corporate governance--China (LCSH)
• Social accounting--China (LCSH)
• Environmental auditing--China (LCSH)

Language

• English

Classification

• DDC: 658.4/080951 (Assigner: dlc)
• LCC: HD60.5.C6 (Assigner: dlc) (Status: uba)

Content

• text

Supplementary content

• index
• bibliography

Summary

"In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount. This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance. It investigates the impact of environmental expertise, social variability, and board governance model on firm performance. The book sets the stage by introducing the reader to the significance of ESG in today's corporate world, examining empirical evidence gathered from a decade of data analysis on Chinese-listed companies. It explores how ESG practices influence corporate financial performance and what role audit quality plays in this equation. Drawing from a wealth of data, it provides practical insights into the effects of ESG disclosure, ownership structures, corporate governance, and more on the performance of businesses. It offers a clear understanding of the empirical realities in China while addressing a global audience interested in harnessing ESG for sustainable corporate success. It provides valuable lessons and comparisons that can benefit readers beyond China's borders. The book bridges the gap between research and practice, translating complex research findings into actionable recommendations, enhancing its appeal to both academic and professional audiences. It is a must-read for scholars, students and researchers seeking actionable insights into the world of ESG. Further, it discusses ESG practice and policy implications, offering recommendations for stakeholders including policymakers, investors, managers, and auditors"-- Provided by publisher.

Table of Contents

ESG accounting for performance measurement, risk management and accountability -- Environmental expertise, social variability, and board governance models' impact on corporate financial performance -- Board structure and board composition in China and ESG performance -- Corporate governance and ESG disclosure in China -- The impact of corporate ESG performance on financial performance in China -- The impact of ESG on financial performance -- The impact of ESG performance on corporate bankruptcy risk : evidence from China -- The impact of enterprise ownership structure on ESG rating : evidence from China -- The relationship between ESG disclosure and financial reporting quality with investment efficiency -- ESG, financial constraints and family firm performance : evidence from China -- ESG, dividend payout policy and the moderating role of audit quality : evidence from China -- Does ESG performance reduce financial distress? Moderating effect of firm characteristics : evidence from China -- The relationship between ESG and corporate financial performance and the role of audit quality : evidence from China -- ESG factors, firm value, and company size : evidence from China -- ESG disclosure as advertisement of corporate bond issue in China -- The impact of banks as large creditors on ESG performance in China -- Management control, performance measurement and risk management perspectives : an agenda for ESG research.

Authorized Access Point

Environmental social and governance accounting and auditing : perspectives from China

Geographic Coverage

• China

Admin Metadata

• Date: 2026-09-11T22:35:08.456389+00:00
• Agent: cbc
• Status: c
• Derived from: 24016980

Admin Metadata

• Date: 2026-09-11
• Cataloger id: Unknown
• Description level: bibframe-2-6-0
• Description language: eng
• Description authentication: pcc