Environmental accounting and reporting practices in Asian countries

Authored by: Tiffany Cheng-Han Leung

Routledge Handbook of Environmental Accounting

Print publication date:  March  2021
Online publication date:  March  2021

Print ISBN: 9780367152338
eBook ISBN: 9780367152369
Adobe ISBN:


 Download Chapter



This chapter provides a general overview of the recent development and observation of environmental accounting and reporting practices among five Asian countries, including Mainland China, Hong Kong, Japan, Singapore and Malaysia. This chapter is primarily based on the extant literature review of environmental accounting and reporting studies in Asian countries. Such environmental reporting is mainly driven by political and social factors that affect regional environmental accounting and reporting approaches. Governments, investor pressures and local stock exchange requirements in Western countries play vital roles in increasing environmental reporting incidence, while Asian countries tend to develop legal means to support environmental reporting. Companies in Asian countries are required to disclose good-quality, comparable and reliable environmental information in their annual reports or stand-alone sustainability reports. It is assumed that this will ensure that policymakers, regulators and companies are better able to understand how to develop effective policies and practices to improve environmental performance.

Search for more...
Back to top

Use of cookies on this website

We are using cookies to provide statistics that help us give you the best experience of our site. You can find out more in our Privacy Policy. By continuing to use the site you are agreeing to our use of cookies.