Journal article
Social responsibility reporting and ecological modernisation: A case study of a Chinese Automobile Company
Journal of New Business Ideas and Trends, Vol.17(1), pp.35-43
2019
Abstract
Purpose - This paper aims to examine the environmental accounting practices of a major Chinese automobile company, Dongfeng Motor Corporation, in the light of recent environmental reforms in China brought about by ecological modernization. Design/methodology/approach - The application of content analysis is utilised to investigate the development of social responsibility reporting of the Dongfeng Motor Corporation for the period 2009-2012. This is supported by discourse analysis undertaken to explore and understand the discourse used by the State-owned-Enterprise. In this study, the theory of ecological modernisation is used as the framework to understand the phenomena. Findings - This study found that the Dongfeng Motor Corporation improved its social responsibility reporting from 2009 to 2012 when considering the reporting guidelines issued by the Chinese Academy of Social Science. Dongfeng social responsibility disclosures are in accordance with the discursive formation from the central government of China. However, it is argued that such discursive formation may not be useful to solve the environmental harm caused by modernisation activities.
Details
- Title
- Social responsibility reporting and ecological modernisation: A case study of a Chinese Automobile Company
- Authors
- Ying Deng (Author) - Zhejiang University of Finance and Economics, ChinaGraham Bowrey (Author) - University of the Sunshine Coast - School of Business
- Publication details
- Journal of New Business Ideas and Trends, Vol.17(1), pp.35-43
- Publisher
- Australian Business Education Research Association
- Date published
- 2019
- ISSN
- 1446-8719; 1446-8719
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99451389902621
- Output Type
- Journal article
Metrics
102 Record Views