ORCID Profile
0000-0001-5197-5201
Current Organisation
University of South Australia
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
Publisher: Emerald
Date: 29-09-2020
DOI: 10.1108/SAMPJ-06-2019-0248
Abstract: 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.
Publisher: Informa UK Limited
Date: 10-2013
Publisher: Emerald
Date: 12-04-2021
DOI: 10.1108/AAAJ-03-2021-5172
Abstract: 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 bio ersity 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.
Publisher: Emerald
Date: 16-02-2022
Abstract: 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 rovincial government’s environmental oversight has influenced the quality of corporate environmental disclosure in China. A s le 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 rovincial government’s environmental oversight significantly influences environmental disclosure in China. Despite the coercive pressure from the powerful Central government on corporate environmental disclosure, local rovincial 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 rovincial governments and their environmental oversight has long been ignored, which motivates this research.
Publisher: Springer Science and Business Media LLC
Date: 2018
Publisher: Emerald
Date: 31-08-2020
DOI: 10.1108/MEDAR-01-2020-0703
Abstract: 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.
Publisher: Elsevier BV
Date: 12-2016
Publisher: Emerald
Date: 05-10-2020
DOI: 10.1108/MEDAR-01-2020-0702
Abstract: 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.
Publisher: Wiley
Date: 09-02-2018
DOI: 10.1111/FAAM.12151
Publisher: Virtus Interpress
Date: 2013
Abstract: Previous studies present erse views on carbon performance. The legitimacy perspective posits that external forces from a wide range of stakeholders drives environmental performance change, while the governance perspective posits that strong internal governance structure leads to performance improvement. This study empirically examines the validity of these different perspectives. Using data released by top polluting companies included in the Australian National Greenhouse and Energy Reports (NGER), the study finds that better governance structures are significantly associated with higher carbon performance, but there is no significant relationship between external carbon disclosure and carbon performance. The results suggest that future policy needs to focus more on ensuring strong corporate governance system and encouraging the integration of environmental aspects into governance agenda.
Publisher: Emerald
Date: 30-08-2013
Publisher: Elsevier BV
Date: 03-2023
Publisher: Elsevier BV
Date: 02-2018
Publisher: Emerald
Date: 13-09-2021
DOI: 10.1108/QRAM-06-2020-0088
Abstract: 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.
Publisher: Emerald
Date: 07-09-2015
DOI: 10.1108/JAOC-11-2013-0092
Abstract: – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. – Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies. – Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance under certified environmental management systems. Cognitive pressures are mainly from the perceived need for cognition by international supply chain alliances. Results also revealed that normative institutions serve to reduce the positive impacts of coercive and cognitive institutions on EMA development. – Findings imply that managers in heavy manufacturing companies are generally willing to change and prepare for EMA development under perceived high regulatory, economic, environmental and international pressures. However, the readiness of managers to embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and low environmental awareness among employees can be resolved. – This is the first study of EMA in the largest developing country. It enhances the understanding of environmental activities in business and identifies issues associated with the development of EMA in Chinese industries.
Publisher: Elsevier BV
Date: 06-2020
Publisher: Emerald
Date: 04-01-2011
DOI: 10.1108/09513571111098072
Abstract: This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated in the state of New South Wales (NSW), Australia. Prior studies suggest the need for environmental management accounting as a supporting tool for waste management. An exploratory case study method was applied in 12 NSW local government organisations. In each local government interviews were conducted with managers responsible for waste and recycling issues. Contrary to prior research this study found that, in the local governments investigated, an increasing amount of environmental management accounting information is being made available. The case studies found two main motivations encouraging the development of environmental management accounting in local government: first, social structural influences, such as regulatory pressures from different environmental regulatory bodies, environmental expectations from local communities, and pressures from peer councils second, organisational contextual influences reflecting situational needs in the organisational contexts, such as complex waste operations and service designs, changes and uncertainties in waste and recycling management, and the council's strategic position for waste management. The results imply that institutional theory and contingency theory provide different but complementary explanations for the development of environmental management accounting in waste management. Although previous environmental studies are overwhelmingly in favour of social system‐based theories, such as institutional theory, to explain environmental changes in organisations, an organisation's contextual dynamics seem to be equally important. The findings about motivations provide useful information for environmental strategists and government regulators to make policies that improve accountability and the efficiency of waste and recycling management as well as promote future development of environmental management accounting to support sustainable waste management solutions.
Publisher: Springer Science and Business Media LLC
Date: 22-02-2007
Publisher: Informa UK Limited
Date: 02-01-2018
Publisher: Wiley
Date: 19-09-2023
DOI: 10.1002/CSR.2617
Publisher: Springer International Publishing
Date: 2018
Publisher: Emerald
Date: 20-09-2011
Publisher: Elsevier BV
Date: 07-2017
Publisher: Informa UK Limited
Date: 29-08-2016
DOI: 10.1111/JSBM.12261
Publisher: Emerald
Date: 04-02-2019
Abstract: 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.
Publisher: Emerald
Date: 18-05-2023
DOI: 10.1108/QRAM-03-2022-0042
Abstract: 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.
Publisher: Elsevier BV
Date: 12-2014
Publisher: Wiley
Date: 08-07-2020
DOI: 10.1002/BSE.2577
Publisher: Elsevier BV
Date: 2012
Publisher: Elsevier BV
Date: 2021
No related grants have been discovered for Wei Qian.