Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry

Md Jahidur Rahman; Tarek Rana; Hongtao Zhu; Shao Zichun

doi:10.4324/9781003488965-16

Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry

Md Jahidur Rahman
, Tarek Rana
, Hongtao Zhu
, Shao Zichun

Department of Accountancy

Research output: Chapters, Conference Papers, Creative and Literary Works › RGC 12 - Chapter in an edited book (Author) › peer-review

Abstract

To comprehend the overall quality of enterprise environmental accounting information disclosure (EAID) and enhance China’s supervision in this domain, this research develops an evaluation index system encompassing three key aspects: relevance, reliability, and compliance. A case study on China’s steel industry is conducted, utilizing 22 evaluation indicators and collecting data from 20 listed enterprises. Given the nature of the data, a projection pursuit (PP) model is employed to process and evaluate the results. The findings indicate that the overall quality of EAID is substandard. Furthermore, the study delves into the existing challenges in enterprise environmental protection practices. © 2025 selection and editorial matter, Tarek Rana, Md Jahidur Rahman and Peter Öhman; individual chapters, the contributors.

Original language	English
Title of host publication	Carbon Accounting for Sustainability and Environmental Management
Subtitle of host publication	Case Studies from China
Editors	Tarek Rana, Md Jahidur Rahman, Peter Öhman
Publisher	Routledge
Chapter	12
Pages	220-236
Edition	1st
ISBN (Electronic)	978-1-003-48896-5
ISBN (Print)	978-1-032-78678-0, 978-1-032-78685-8
DOIs	https://doi.org/10.4324/9781003488965-16
Publication status	Published - 20 Mar 2025

Publication series

Name	Routledge Studies in Accounting

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 15 Life on Land

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10.4324/9781003488965-16

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Rahman, M. J., Rana, T., Zhu, H., & Zichun, S. (2025). Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. In T. Rana, M. J. Rahman, & P. Öhman (Eds.), Carbon Accounting for Sustainability and Environmental Management: Case Studies from China (1st ed., pp. 220-236). (Routledge Studies in Accounting). Routledge. https://doi.org/10.4324/9781003488965-16

Rahman, Md Jahidur ; Rana, Tarek ; Zhu, Hongtao et al. / Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. Carbon Accounting for Sustainability and Environmental Management: Case Studies from China. editor / Tarek Rana ; Md Jahidur Rahman ; Peter Öhman. 1st. ed. Routledge, 2025. pp. 220-236 (Routledge Studies in Accounting).

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Rahman, MJ, Rana, T, Zhu, H & Zichun, S 2025, Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. in T Rana, MJ Rahman & P Öhman (eds), Carbon Accounting for Sustainability and Environmental Management: Case Studies from China. 1st edn, Routledge Studies in Accounting, Routledge, pp. 220-236. https://doi.org/10.4324/9781003488965-16

Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. / Rahman, Md Jahidur; Rana, Tarek; Zhu, Hongtao et al.
Carbon Accounting for Sustainability and Environmental Management: Case Studies from China. ed. / Tarek Rana; Md Jahidur Rahman; Peter Öhman. 1st. ed. Routledge, 2025. p. 220-236 (Routledge Studies in Accounting).

Research output: Chapters, Conference Papers, Creative and Literary Works › RGC 12 - Chapter in an edited book (Author) › peer-review

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AU - Rana, Tarek

AU - Zhu, Hongtao

AU - Zichun, Shao

PY - 2025/3/20

Y1 - 2025/3/20

N2 - To comprehend the overall quality of enterprise environmental accounting information disclosure (EAID) and enhance China’s supervision in this domain, this research develops an evaluation index system encompassing three key aspects: relevance, reliability, and compliance. A case study on China’s steel industry is conducted, utilizing 22 evaluation indicators and collecting data from 20 listed enterprises. Given the nature of the data, a projection pursuit (PP) model is employed to process and evaluate the results. The findings indicate that the overall quality of EAID is substandard. Furthermore, the study delves into the existing challenges in enterprise environmental protection practices. © 2025 selection and editorial matter, Tarek Rana, Md Jahidur Rahman and Peter Öhman; individual chapters, the contributors.

AB - To comprehend the overall quality of enterprise environmental accounting information disclosure (EAID) and enhance China’s supervision in this domain, this research develops an evaluation index system encompassing three key aspects: relevance, reliability, and compliance. A case study on China’s steel industry is conducted, utilizing 22 evaluation indicators and collecting data from 20 listed enterprises. Given the nature of the data, a projection pursuit (PP) model is employed to process and evaluate the results. The findings indicate that the overall quality of EAID is substandard. Furthermore, the study delves into the existing challenges in enterprise environmental protection practices. © 2025 selection and editorial matter, Tarek Rana, Md Jahidur Rahman and Peter Öhman; individual chapters, the contributors.

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Rahman MJ, Rana T, Zhu H, Zichun S. Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. In Rana T, Rahman MJ, Öhman P, editors, Carbon Accounting for Sustainability and Environmental Management: Case Studies from China. 1st ed. Routledge. 2025. p. 220-236. (Routledge Studies in Accounting). Epub 2025 Mar 20. doi: 10.4324/9781003488965-16

Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry

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