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Recent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore this tension and examine the extent to which local/provincial government’s environmental oversight has influenced the quality of corporate environmental disclosure in China.

A sample of 198 listed companies in heavily polluting industries were selected to examine the relationship between their environmental disclosure quality and the respective local government’s environmental oversight level.

The results provide evidence that local/provincial government’s environmental oversight significantly influences environmental disclosure in China. Despite the coercive pressure from the powerful Central government on corporate environmental disclosure, local/provincial governments are able to buffer the pressure and adjust the intensity of their environmental oversight on companies during the implementation of central policies to retain local economic and political interests. This may partially explain the persistent issue of low environmental disclosure quality in China.

This study enriches our understanding of the significant role of local governments in China in enhancing or sometimes discounting the regulatory enforcement of the Central government on corporate environmental disclosure, pointing to the need for concerted efforts by both local and Central governments to advance environmental disclosure development.

Research on environmental disclosure in developed countries has been well established in the literature. However, such research in developing nations is still limited, especially in China, the world largest developing country. The existing literature on environmental disclosure in China links it with either market demands, or regulatory enforcement from the Central government. The importance of local/provincial governments and their environmental oversight has long been ignored, which motivates this research.

The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue.

The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.

The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.

This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.

In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

This study proposes a novel method utilising a speech-word pair bipartite network to examine the correlation structure between members of parliament (MPs) in the context of the UK- China relationship.

We construct MP-word pair bipartite networks based on the co-occurrence relationship between MPs and words in their speech content. These networks are then mapped into monopartite MPs correlation networks. Additionally, the study calculates correlation network indicators and identifies MP communities and factions to determine the characteristics of MPs and their interrelation in the UK-China relationship. This includes insights into the distribution of key MPs, their correlation structure and the evolution and development trends of MP factions.

Analysis of the parliamentary speeches on China-related affairs in the British Parliament from 2011 to 2020 reveals that the distribution and interrelationship of MPs engaged in UK-China affairs are centralised and discrete, with a few core MPs playing an integral role in the UK-China relationship. Among them, MPs such as Lord Ahmad of Wimbledon, David Cameron, Lord Hunt of Chesterton and Lord Howell of Guildford formed factions with significant differences; however, the continuity of their evolution exhibits unstableness. The core MP factions, such as those led by Lord Ahmad of Wimbledon and David Cameron, have achieved a level of maturity and exert significant influence.

The research has several limitations that warrant acknowledgement. First, we mapped the MP-word pair bipartite network into the MP correlation network for analysis without directly analysing the structure of MPs based on the bipartite network. In future studies, we aim to explore various types of analysis based on the proposed bipartite networks to provide more comprehensive and accurate references for studying UK-China relations. In addition, we seek to incorporate semantic-level analyses, such as sentiment analysis of MPs, into the MP-word -pair bipartite networks for in-depth analysis. Second, the interpretations of MP structures in the UK-China relationship in this study are limited. Consequently, expertise in UK-China relations should be incorporated to enhance the study and provide more practical recommendations.

Firstly, the findings can contribute to an objective understanding of the characteristics and connotations of UK-China relations, thereby informing adjustments of focus accordingly. The identification of the main factions in the UK-China relationship emphasises the imperative for governments to pay greater attention to these MPs’ speeches and social relationships. Secondly, examining the evolution and development of MP factions aids in identifying a country’s diplomatic focus during different periods. This can assist governments in responding promptly to relevant issues and contribute to the formulation of effective foreign policies.

First, this study expands the research methodology of parliamentary debates analysis in previous studies. To the best of our knowledge, we are the first to study the UK-China relationship through the MP-word-pair bipartite network. This outcome inspires future researchers to apply various knowledge networks in the LIS field to elucidate deeper characteristics and connotations of UK-China relations. Second, this study provides a novel perspective for UK-China relationship analysis, which deepens the research object from keywords to MPs. This finding may offer important implications for researchers to further study the role of MPs in the UK-China relationship.

This study proposes a novel scheme for analysing the correlation structure between MPs based on bipartite networks. This approach offers insights into the development and evolving dynamics of MPs.

This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability.

Content analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures.

The analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace.

The study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies.

Although big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies.

From these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies.

This study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting.

The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting.

This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level.

The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies.

This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka.

Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015.

Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period compared with prior studies.

Large companies which follow the GRI guidelines are more likely to report in an elaborate manner, indicating the influence of standards setting bodies in Sri Lanka. This means Sri Lankan companies pay attention to global business practices, given the current re-development phase Sri Lanka is experiencing after the end of the civil war.

This study is one of the few studies that examine sustainability reporting in a country set against a backdrop of war in the South Asian region. Besides this, it extends the previous research on sustainability reporting and variables such as company ownership, GRI usage, company size and industry sector in a developing country context.

This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.

Content analysis of annual and sustainability reports of Australian Stock Exchange listed companies was undertaken to address the central research aim of this paper. An Aboriginal engagement framework was developed based on the five dimensions suggested by Reconciliation Australia.

The findings of the study report an overall low level of disclosures on Aboriginal engagement by mining companies and reveal that corporate disclosures largely focus on Land and Native title agreements, Aboriginal employment and corporate investment in Aboriginal socio-economic development. The least reported issues include Aboriginal immersion experience, Aboriginal inclusion in leadership roles and commitment to the reconciliation process. The findings of the study suggest that although corporate engagement practices have started to recognise and incorporate marginalised stakeholder rights and issues, only a few companies have created necessary avenues to empower Aboriginal communities. Regarding the reconciliation process, the findings reveal that the companies are mostly reporting on only three out of the five dimensions of the framework.

This study provides a better understanding of the current state of Aboriginal engagement practices in the mining sector, in particular the issues and gaps in reporting Aboriginal engagement to align it with the national reconciliation process, which will be useful for policymakers and, possibly, standard setters to develop future Aboriginal engagement and disclosure policies.

In spite of the rapid development of corporate social responsibility (CSR) disclosure, disclosure of corporate impacts on Aboriginal people and reconciliation with Aboriginal communities has been given little attention in business CSR practice and previous CSR disclosure literature. This research fills this gap and investigates the increasing uptake of Aboriginal engagement disclosures by business corporations.

Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics.

This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers.

The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms.

Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work.

The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators.

This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.

The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate.

The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country.

The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts.

Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects.

While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

The purpose of this paper is to investigate the relationship between potential affecting factors and the local communities’ willingness to pay (WTP) for housing earthquake insurance (HEI) in the context of ethnic minority communities.

A literature review was done to identify possible factors affecting WTP for HEI. Fieldwork was conducted in 2017 in Dali Minority Autonomous Prefecture, where the first Chinese HEI was launched in 2015. Interviews were done in two earthquake-prone counties, as the main ethnic minority communities in the area. A total of 536 questionnaires were collected and used as empirical data for testing the impacts mechanism.

Respondents’ risk perception, risk exposure, self-prevention behaviors, government aid, insurance experience and sociodemographic characteristics were hypothesized as theoretical indicators correlated to WTP for HEI. Empirical analysis results predict that WTP for HEI is significantly influenced by risk perception, insurance experience, government aid, and age and out-migrating labors. It is evident that higher risk perception and more insurance experience lead to stronger desire for HEI coverage. However, dependency on government aid negatively affects WTP for HEI. Moreover, WTP for HEI is negative in relation to age and out-migrating labors. Surprisingly, ethnic-culture factors were not statistically significant to WTP for HEI.

This paper is an attempt to identify and verify factors affecting WTP for HEI, bridging the gap of inadequate research on WTP for HEI in ethnic minority communities.