1st Edition
Carbon Accounting for Sustainability and Environmental Management Case Studies from China
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
TAREK RANA, MD JAHIDUR RAHMAN, AND PETER ÖHMAN
2 Green Accounting in China: Challenges, Opportunities, and Future Directions
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND CHENG ZEYU
3 Analysis of Green Accounting Impacts on Chinese Corporate Sustainability and Financial Performance
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XINYI HUANG
4 Environmental Accounting and Financial Performance: Evidence from Oil Companies in China
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, TU QIANQIAN, AND SAJJAD HOSSAIN KHAN
PART 2 Carbon Disclosure and Environmental Performance
5 Carbon Neutrality and Enterprise Value
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU QIN
6 The Impact of Corporate Environmental Performance on Financial Performance
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XIA QINGLU
7 Does ESG Performance Have an Impact on Financial Performance? Moderating Effect of Firm Nature
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND JIAYI CHEN
PART 3 Sustainability Accounting and Disclosure
8 Mandatory or Voluntary? Explore the Effectiveness of Chinese Environmental Information Disclosure Policy
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND YE XIAOWEI
9 Factors Influencing Sustainability Reporting: Evidence from Medicine Manufacturing Industry in China
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU DONGYING
10 Does Size Matter? Evaluating Company Environmental Information Disclosure in China’s Food Industry: A Combined Approach of Quantity and Quality Measurement
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND YING YILU
PART 4 Environmental Accounting and Disclosure Quality
11 Determinants of Environmental Accounting Disclosure Quality of Listed Chemical Manufacturing Companies in China
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU YANYAN
12 Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND SHAO ZICHUN
13 ESG Accounting and Firm Value during COVID-19: Evidence from China
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND CHENG YIBO
PART 5 Carbon Accounting for Climate Change
14 The Relationship between Carbon Accounting, Carbon Dioxide Emissions, and Climate Change
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XUE WENXIN SHIRLEY
15 Carbon Accounting and Harvested Wood Products in China
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHANG SIJIE
16 The Effects of Ownership Structure, Corporate Governance, and External Supervision on the Quality of Environmental Accounting Information Disclosure
MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHAO JIAYI
17 Management Control, Performance Measurement, and Climate Risk Management Perspectives for Carbon Accounting
TAREK RANA, MD JAHIDUR RAHMAN, AND PETER ÖHMAN
Index
Biography
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).
