ESG in China : a review of practice and research, and future research avenues

H. Shen; H. Lin; W. Han; Huiying Wu

doi:10.1016/j.cjar.2023.100325

ESG in China : a review of practice and research, and future research avenues

H. Shen, H. Lin, W. Han, Huiying Wu

Western Sydney University

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

90 Citations (Scopus)

Abstract

This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China's top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG disclosure and performance as well as ESG investing. Although the topics of the ESG studies reviewed in this paper are similar to those of ESG research in other countries, China's ESG research enriches international ESG research by showing two distinct characteristics, namely, the country's unique institutional context and the dominance of quantitative research methods. Future research can investigate ESG standards development and the impact of traditional Chinese ethics, modernization and internationalization on ESG in China.

Original language	English
Article number	100325
Number of pages	25
Journal	China Journal of Accounting Research
Volume	16
Issue number	4
DOIs	https://doi.org/10.1016/j.cjar.2023.100325
Publication status	Published - Dec 2023

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© 2023 Sun Yat-sen University

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title = "ESG in China : a review of practice and research, and future research avenues",

abstract = "This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China's top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG disclosure and performance as well as ESG investing. Although the topics of the ESG studies reviewed in this paper are similar to those of ESG research in other countries, China's ESG research enriches international ESG research by showing two distinct characteristics, namely, the country's unique institutional context and the dominance of quantitative research methods. Future research can investigate ESG standards development and the impact of traditional Chinese ethics, modernization and internationalization on ESG in China.",

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AU - Han, W.

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PY - 2023/12

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N2 - This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China's top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG disclosure and performance as well as ESG investing. Although the topics of the ESG studies reviewed in this paper are similar to those of ESG research in other countries, China's ESG research enriches international ESG research by showing two distinct characteristics, namely, the country's unique institutional context and the dominance of quantitative research methods. Future research can investigate ESG standards development and the impact of traditional Chinese ethics, modernization and internationalization on ESG in China.

AB - This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China's top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG disclosure and performance as well as ESG investing. Although the topics of the ESG studies reviewed in this paper are similar to those of ESG research in other countries, China's ESG research enriches international ESG research by showing two distinct characteristics, namely, the country's unique institutional context and the dominance of quantitative research methods. Future research can investigate ESG standards development and the impact of traditional Chinese ethics, modernization and internationalization on ESG in China.

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DO - 10.1016/j.cjar.2023.100325

M3 - Article

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JO - China Journal of Accounting Research

JF - China Journal of Accounting Research

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ER -

ESG in China : a review of practice and research, and future research avenues

Abstract

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Open Access - Access Right Statement

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