An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector

Rong Bao; Binh Bui; Kevin Baird; Hope Ashiabor; Catriona Lavermicocca

doi:10.1016/j.jclepro.2023.138885

An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector

Rong Bao, Binh Bui^*, Kevin Baird, Hope Ashiabor, Catriona Lavermicocca

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

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Abstract

This paper utilises Bourdieu's theory of practice and secondary and interview data to investigate the impact of internal and external factors on the GHG reporting practices of Chinese banks. The paper shows in response to external stimulation; banks utilise measures to boost awareness and modify habitus via internal management reforms towards transparent and reliable GHG disclosures. These changes, in turn, allow the accumulation of social, economic and cultural capital. In addition, the findings reveal shortcomings in conducting internal management reform and external assurance. The paper provides insights into the motivations and changes required to improve the extent and quality of GHG disclosures.

Original language	English
Article number	138885
Pages (from-to)	1-15
Number of pages	15
Journal	Journal of Cleaner Production
Volume	427
DOIs	https://doi.org/10.1016/j.jclepro.2023.138885
Publication status	Published - 15 Nov 2023

Bibliographical note

Copyright © 2023 The Authors. Published by Elsevier Ltd. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Keywords

Chinese banking sector
Environmental accounting
GHG emissions reporting
Green finance
Internal and external influences

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10.1016/j.jclepro.2023.138885Licence: CC BY

Publisher version (open access)Final published version, 3.58 MBLicence: CC BY

Cite this

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title = "An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector",

abstract = "This paper utilises Bourdieu's theory of practice and secondary and interview data to investigate the impact of internal and external factors on the GHG reporting practices of Chinese banks. The paper shows in response to external stimulation; banks utilise measures to boost awareness and modify habitus via internal management reforms towards transparent and reliable GHG disclosures. These changes, in turn, allow the accumulation of social, economic and cultural capital. In addition, the findings reveal shortcomings in conducting internal management reform and external assurance. The paper provides insights into the motivations and changes required to improve the extent and quality of GHG disclosures.",

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An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector

Abstract

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