Regulatory institutional influence on corporate environmental management in China

James Guthrie, Anna L. Rowe

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

Abstract

This paper is part of a larger empirical study grounded on senior managers' perceptions of corporate environmental management (CEM) and reporting in the People's Republic of China (PRC). 'Coercive Government Institutional Involvements' emerged as one of the major influencing themes in CEM. The State regulatory regime has been perceived by Chinese managers to be the most influential, most complex, and least predictable on organisational environmental performance. The implications being that environmental management systems that work in developed nations should not be directly transplanted to developing nations without considering institutional contexts. Notwithstanding its dynamic economic boom and modernisation, the state still exerts institutional influence on CEM.
Original languageEnglish
Title of host publicationThe 8th Social and Environmental Accounting Research Downunder Conference, Dec 6-8 2009
EditorsA. Ball, M Milne
Place of PublicationChristchurch, New Zealand
PublisherUniversity of Canterbury
Pages1-24
Number of pages24
Publication statusPublished - 2009
Externally publishedYes
EventAustralasian Conference on Social and Environmental Accounting Research (8th : 2009) - Christchurch, New Zealand
Duration: 6 Dec 20098 Dec 2009

Conference

ConferenceAustralasian Conference on Social and Environmental Accounting Research (8th : 2009)
CityChristchurch, New Zealand
Period6/12/098/12/09

Keywords

  • China
  • corporate environmental management
  • state development strategy
  • institutional theory

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