Dong, Shidi; Xu, Lei; McIver, Ron - In: Sustainability Accounting, Management and Policy Journal 12 (2020) 2, pp. 353-384
Purpose: This paper aims to provide a longitudinal analysis of influences on China’s financial sector’s sustainability reporting practices, examines “green finance” disclosures and undertakes subsector comparisons. The state’s impact on the quantity and quality of reporting practices...