The drivers of carbon disclosure: evidence from china’s sustainability plans
This paper adopts the legitimacy theory and stakeholder theory perspectives to explore the drivers of voluntary carbon disclosure among Chinese firms under the 11th and 12th Five-Year Plans. We use the coding technique of content analysis to capture quantitative data of carbon reduction and classify...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2020-07-01
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| Series: | Carbon Management |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1080/17583004.2020.1796142 |