Environmental social and governance accounting and auditing : perspectives from China

• Other Authors: Rana, Tarek (Editor), Rahman, Md. Jahidur (Editor), Öhman, Peter, 1960- (Editor)
• Format: Electronic eBook
• Language: English
• Published: Abingdon, Oxon ; New York, NY : Routledge, 2025.
• Series: Routledge studies in accounting.
• Subjects: Social responsibility of business > China.; Environmental auditing > China.; Social accounting > China.; Corporate governance > China.; elektronické knihy; electronic books
• ISBN: 9781003488934; 1003488935; 9781040324912; 1040324916; 9781040324899; 1040324894; 9781032786735; 9781032786766
• Physical Description: 1 online resource.
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty

"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"--