Environmental, Social and Governance Accounting and Auditing: Perspectives from China
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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.
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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 Professor and Head of Business Administration at Mid Sweden University, and director of Centre for research on Economic Relations (CER).
