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10. Corporate Sustainable Development, Corporate Environmental Performance and Cost of Debt.

Author

Sun, Haiyan, Wang, Guangyang, Bai, Junwei, Shen, Jianfei, Zheng, Xinyuan, Dan, Erli, Chen, Feiyu, and Zhang, Ludan

Abstract

High environmental performance of enterprises may reduce financing costs, while good environmental performance can promote sustainable development of enterprises. Therefore, this paper examines the impact mechanism of China's corporate environmental performance on financing costs, and whether corporate sustainable development plays a regulatory role in the research of heavy pollution industries. This study is conducted through the Breusch and Pagan Lagrange multiplier test for random effects and the Hausman test to determine whether to adopt Fixed-effects regression or Random-effects GLS regression as an estimation method to control individual effects and endogenous problems brought by time. By collecting the samples of listed companies in China from 2010 to 2021, the empirical results show that corporate environmental performance is negatively related to financing costs. Sustainable development, as a moderator variable, is negatively related to financing costs and has weakened the inhibition of corporate environmental performance on financing costs. Although the existing literature shows that environmental performance will lead to changes in debt costs, this study has made contributions to the literature by revealing the sustainable development mechanism in the relationship between corporate environmental performance and financing costs and has verified that sustainable development is one of the important factors affecting financing costs. [ABSTRACT FROM AUTHOR]

Published
2023
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11. Government-led Sustainability Reporting by China’s HEIs

Author

Dan Erli, Song Xiao-hua, Guo Yiwei, Liu Xiaoyan, and Lu Yalin

Subjects
Value (ethics), Government, Higher education, Renewable Energy, Sustainability and the Environment, business.industry, 020209 energy, Strategy and Management, 05 social sciences, Control (management), Accounting, 02 engineering and technology, Industrial and Manufacturing Engineering, Content analysis, Sustainability, 050501 criminology, 0202 electrical engineering, electronic engineering, information engineering, Sustainability reporting, business, China, 0505 law, General Environmental Science
Abstract

This study investigates all sustainability reports published between 2012 and 2016 by China’s Higher Education Institutions (HEIs). The aim of this paper is to investigate the characteristics of SR by China’s HEIs and what causes these traits. After theoretical frameworks are described, the general situation of Sustainability Reporting (SR) in China’s HEIs is outlined. Then, an assessment framework is constructed which is a modification of the Global Reporting Initiative (GRI) Sustainability Guidelines for use in HEIs, and the content analysis method is applied to analyze and assess the extent of reporting of various items of SR in China’s HEIs. Finally, this study outlined the characteristics of SR by China’s HEIs and addressed their causes. The findings show that SR by China’s HEIs is still in the initial stage in terms of not only the relative share of China’s HEIs releasing sustainability reports but also the establishment of SR standards and the reporting level; has an obvious regional characteristic; and is under the control of Chinese government. The results of the theoretical analysis show that these characteristics may be due to the lack of internal dynamics and insufficient external binding force. Furthermore, we conclude that SR by China’s HEIs is a government-led activity, and essentially it is determined by the administration-based education system. Also, the practice of the Shanghai government demonstrates an important leading and stimulating role played by the government in promoting SR by HEIs. We argue that the Chinese mode has a certain value and practical implications for many countries. The study provides necessary supplements to existing researches through identifying and exploring a different development mode of SR by HEIs.

Published
2019

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