Carbon accounting for sustainability and environmental management: case studies from China

Table of ContentsL

List of Figures

List of Tables

Editors’ Biographies

List of Contributors

Preface

PART 1 Carbon Accounting Development and Social Impact

1 Carbon Accounting for Sustainability and Environmental Management

TAREK RANA, MD JAHIDUR RAHMAN, AND PETER ÖHMAN

2 Green Accounting in China: Challenges, Opportunities, and Future Directions

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND CHENG ZEYU

3 Analysis of Green Accounting Impacts on Chinese Corporate Sustainability and Financial Performance

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XINYI HUANG

4 Environmental Accounting and Financial Performance: Evidence from Oil Companies in China

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, TU QIANQIAN, AND SAJJAD HOSSAIN KHAN

PART 2 Carbon Disclosure and Environmental Performance

5 Carbon Neutrality and Enterprise Value

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU QIN

6 The Impact of Corporate Environmental Performance on Financial Performance

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XIA QINGLU

7 Does ESG Performance Have an Impact on Financial Performance? Moderating Effect of Firm Nature

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND JIAYI CHEN

PART 3 Sustainability Accounting and Disclosure

8 Mandatory or Voluntary? Explore the Effectiveness of Chinese Environmental Information Disclosure Policy

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND YE XIAOWEI

9 Factors Influencing Sustainability Reporting: Evidence from Medicine Manufacturing Industry in China

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU DONGYING

10 Does Size Matter? Evaluating Company Environmental Information Disclosure in China’s Food Industry: A Combined Approach of Quantity and Quality Measurement

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND YING YILU

PART 4 Environmental Accounting and Disclosure Quality

11 Determinants of Environmental Accounting Disclosure Quality of Listed Chemical Manufacturing Companies in China

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHOU YANYAN

12 Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND SHAO ZICHUN

13 ESG Accounting and Firm Value during COVID-19: Evidence from China

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND CHENG YIBO

PART 5 Carbon Accounting for Climate Change

14 The Relationship between Carbon Accounting, Carbon Dioxide Emissions, and Climate Change

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND XUE WENXIN SHIRLEY

15 Carbon Accounting and Harvested Wood Products in China

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHANG SIJIE

16 The Effects of Ownership Structure, Corporate Governance, and External Supervision on the Quality of Environmental Accounting Information Disclosure

MD JAHIDUR RAHMAN, TAREK RANA, HONGTAO ZHU, AND ZHAO JIAYI

17 Management Control, Performance Measurement, and Climate Risk Management Perspectives for Carbon Accounting

TAREK RANA, MD JAHIDUR RAHMAN, AND PETER ÖHMAN

Index

As the world increasingly focuses on sustainability and climate justice, this book sets the scene by establishing the significance of carbon accounting in today’s environmental management practices.

It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies. While the book has a strong focus on empirical realities in China, its exploration of carbon accounting and environmental management holds international importance. The book bridges the gap between theory and practice, offering readers in-depth insights into the intricate dynamics of carbon accounting and its implications for sustainable development, drawing on data and case studies to provide practical insights into the effectiveness of various carbon accounting approaches and their impact on environmental sustainability. It focuses on the crucial role of the development of green accounting, its future growth, and its wider impact on climate change. Additionally, the book examines how accurate tracking and reporting of carbon emissions are integral to developing effective environmental strategies and evolving environmental policies. Accompanied by real-world case studies and actionable recommendations, this book is a valuable resource for anyone navigating the intricate landscape of carbon accounting and reporting, offering a road map to informed strategic decision-making and sustainable business practices.

It will be particularly beneficial for professionals in environmental management, policy formulation, and corporate sustainability, as it translates complex carbon accounting concepts into tangible, practical strategies.

(https://www.routledge.com/Carbon-Accounting-for-Sustainability-and-Environmental-Management-Case-Studies-from-China/Rana-Rahman-Ohman/p/book/9781032786780)