Environmental, Social and Governance Accounting and Auditing: Perspectives from China (Routledge Studies in Accounting)

In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount.This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance.It investigates the impact of environmental expertise, social variability, and board governance model on firm performance. The book sets the stage by introducing the reader to the significance of ESG in today's corporate world, examining empirical evidence gathered from a decade of data analysis on Chinese-listed companies.It explores how ESG practices influence corporate financial performance and what role audit quality plays in this equation.Drawing from a wealth of data, it provides practical insights into the effects of ESG disclosure, ownership structures, c