Does carbon disclosure converge across different geographical contexts? A qualitative study of the Guangdong-Hong Kong-Macao Greater Bay Area in China

Volume 7, Issue 4, August 2022     |     PP. 101-115      |     PDF (1244 K)    |     Pub. Date: July 26, 2022
DOI: 10.54647/economics79323    65 Downloads     4923 Views  

Author(s)

Lu Bai, International Business School, Guangzhou City University of Technology, No.1 Xuefu Road, Guangzhou 510800, China
Qian Lin, International Business School, Guangzhou City University of Technology, No.1 Xuefu Road, Guangzhou 510800, China
Minghui Yang, International Business School, Guangzhou City University of Technology, No.1 Xuefu Road, Guangzhou 510800, China; School of Accounting, Guangdong University of Foreign Studies, Guangzhou Higher Education Mega Center, Guangzhou 510006, China
Sihan Lin, International Business School, Guangzhou City University of Technology, No.1 Xuefu Road, Guangzhou 510800, China

Abstract
This paper aims to find disclosure differences in carbon accounting information for companies operate in Guangdong-Hong Kong-Macao Greater Bay Area (GBA). Based on the study of companies in service sectors, we find companies in Guangdong may vary disclosure format by year and are more likely to show their effort in responding government policies, but companies in Hongkong and Macao follow a constant disclosure standard and prefer to show how they cooperate with disclosure standards. By the model we construct to analyze disclosure quality, we find companies in Hongkong and Macao are better in disclosure quality, while companies in Guangdong has a relatively low quality but is increasing by year. The inconsistency in accounting laws, regulations and standards are the main problems lead to these differences. We also give suggestions on how to build a unified and practical caron accounting disclosure system.

Keywords
carbon disclosure, content analysis, Guangdong-Hong Kong-Macao Greater Bay Area

Cite this paper
Lu Bai, Qian Lin, Minghui Yang, Sihan Lin, Does carbon disclosure converge across different geographical contexts? A qualitative study of the Guangdong-Hong Kong-Macao Greater Bay Area in China , SCIREA Journal of Economics. Volume 7, Issue 4, August 2022 | PP. 101-115. 10.54647/economics79323

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