Environmental social and governance accounting and auditing : perspectives from China

"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 empir...

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Bibliographic Details
Other Authors Rana, Tarek (Editor), Rahman, Md. Jahidur (Editor), Öhman, Peter, 1960- (Editor)
Format Electronic eBook
LanguageEnglish
Published Abingdon, Oxon ; New York, NY : Routledge, 2025.
SeriesRoutledge studies in accounting.
Subjects
Social responsibility of business > China.
Environmental auditing > China.
Social accounting > China.
Corporate governance > China.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781003488934
1003488935
9781040324912
1040324916
9781040324899
1040324894
9781032786735
9781032786766
Physical Description1 online resource.

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245 0 0 |a Environmental social and governance accounting and auditing :  |b perspectives from China /  |c edited by Tarek Rana, Md Jahidur Rahman, Peter Öhman. 
264 1 |a Abingdon, Oxon ; New York, NY :  |b Routledge,  |c 2025. 
300 |a 1 online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Routledge studies in accounting 
505 0 |a 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. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a "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"--  |c Provided by publisher. 
588 |a OCLC-licensed vendor bibliographic record. 
650 0 |a Social responsibility of business  |z China. 
650 0 |a Environmental auditing  |z China. 
650 0 |a Social accounting  |z China. 
650 0 |a Corporate governance  |z China. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Rana, Tarek,  |e editor.  |1 https://id.oclc.org/worldcat/entity/E39PCjqQ6W4ypGTW3DDHBgv4MP 
700 1 |a Rahman, Md. Jahidur,  |e editor. 
700 1 |a Öhman, Peter,  |d 1960-  |e editor. 
830 0 |a Routledge studies in accounting. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://www.taylorfrancis.com/books/9781003488934 

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