Article2005

Assessing corporate environmental risk in China: an evaluation of reporting activities of Hong Kong listed enterprises

83 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Accounting and Financial Management Governance, Compliance, and Sustainability

Abstract

Due to its large population, rapid economic growth and the fragility of its environment, China is environmentally more risky than Western countries. Over time we will see tougher and better-implemented environmental regulations in China. At the same time, sound environmental management is being viewed by investors as an essential part of good corporate governance. Hong Kong listed companies have failed to provide sufficient information for investors to assess their positions with respect to environmental management. This increases their vulnerability to possible accusations of poor environmental performance. The lack of environmental activity and accountability identified amongst the companies leads us to conclude that they are taking substantial yet avoidable risks. In the short term, Hong Kong security market regulators should expedite better voluntary environmental reporting. In the long term, a fundamental reform of security regulations in partnership between regulators, professionals and listed companies should be pursued. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.

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References

1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites 2002Socially Responsible Investment: A Global Revolution 2003Differences in environmental reporting practices in the UK and the US: the legal and regulatory context 2003Critical Perspectives on Accounting 1995Environmental reporting in Finland: A note on the use of annual reports 1999THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE 1997A stakeholders' view of environmental reporting 2002The Development of Global Environmental and Social Reporting

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