Sustainability Accounting, Management and Policy in China
Professor Liyan Wang, Peking University, China
Professor Hongtao Shen, Jinan University, China
Dr. Artie Ng, Hong Kong Polytechnic University, Hong Kong, China
Dr. John Zhang, Liverpool University, UK
Background to the topic
Over the past four decades, China has achieved unprecedented, sustained economic growth that the world has ever experienced. However, its increasingly severe environmental problems, which come along with such rapid economic development, are being deliberated, domestically and internationally (Zhao and Patten, 2016; Weber, 2017; Yu and Rowe, 2017). Stakeholders are concerned about the world’s largest greenhouse gas emitter that causes smog among various pollution problems as well as adverse impact on human health and climate change (Weber, 2017). China contemplates to seek sustainable development in its way forward.
As the world’s second largest economy enters the “new era”, China is determined to shift its focus from quantitative to sustainable growth, meaning a more compatible institutional setting for efficient and optimal growth.
China’s 13th five-year plan is regarded as the starting point to address the environmental problems, echoing a transition that the country undergoes. In the recent flagship policy that sets its future development, “go green” is elevated to one of the top priorities in parallel with economic development. Beyond solving practical environmental issues, is the country attempts to establish a system that promotes sustainable economy, protects ecosystem, and improve green governance.
What the special issue is about
Against such a background, this special issue calls for research that looks at the institutional settings and organization practices that promote sustainable development in China, from the perspectives of accounting, management and policy. Specifically, policies that drive green developments are expected to emerge while organizations act to adjust and demonstrate impacts as they are expected to progress in sustainability accounting, sustainability management, green finance and sustainability policy. With the predominant idea of green development across the country in the “new era”, there is the general expectation that such emerged philosophy will guide current practices and future planning among governmental, state-owned and privately-owned entities. To drive towards sustainable development, it requires new knowledge and expertise in environmental accounting and management as influenced by respective governmental and financial regulations, such as requirements on sustainability disclosure. Further, collaboration among government, business and the general public is desired, in order to achieve a sustainable development synergistically for both the economy and the environment.
Submissions on these topics are invited
We invite submissions on both theoretical explorations and empirical studies. The following is a list of topics pertinent to Sustainability Accounting, Management and Policy in China. While this is not an exhaustive list, it highlights the questions and themes that this special issue may include:
- Sustainability and Environmental accounting: Corporate environmental information disclosure (including carbon-related information), Corporate environmental performance assessment, Social and environmental accounting, orporate carbon management, Corporate environmental auditing, Information asymmetry on sustainability disclosures
- Sustainability management:Sustainability management from stakeholder perspective, Sustainability management controls, Green supply chain theory and practices, Environmental management system and certification, Corporate carbon management
- Green innovation: Green finance, Green bond, Green credit, Green investment (sustainable investment and green bond), Green development fund, Green insurance (pollution liability insurance), Carbon finance
- Sustainability policy: Environmental regulation and corporate green development, “Belt and Road Initiative” and green governance, Environmental co-governance among government, corporate and the public, Environmental accountability auditing for local government,Research on environmental regulatory reform in the “new era”
Submissions and deadlines
- The closing date for submissions for this special issue is September 30th 2018
- Manuscripts submissions should be made via the SAMPJ Scholar One Manuscripts selecting the special issue from the list.
- Please check the author guidelines before submitting.
- The guest editors welcome enquiries and declarations of interest in submitting.
- All papers will be reviewed in accordance with SAMPJ's normal processes.
- Enquiries can be sent to [email protected]
Weber, O. (2017) ‘Corporate sustainability and financial performance of Chinese banks.’ Sustainability Accounting, Management and Policy Journal, 8(3), 358-385.
Yu, S. and Rowe, A. L. (2017) ‘Emerging phenomenon of corporate social and environmental reporting in China.’ Sustainability Accounting, Management and Policy Journal, 8(3), 386-415.
Zhao, N. and Patten, D. M. (2016) ‘An exploratory analysis of managerial perceptions of social and environmental reporting in China.’ Sustainability Accounting, Management and Policy Journal, 7(1), 80-98.