메뉴 건너뛰기




Volumn 124, Issue 3, 2014, Pages 485-507

Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?

Author keywords

Buddhism; Business ethics; China; Corporate environmental responsibility (CER); Law enforcement index; Polluting industries; Religion

Indexed keywords


EID: 84883690102     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-013-1888-7     Document Type: Article
Times cited : (257)

References (95)
  • 1
    • 20444481384 scopus 로고    scopus 로고
    • Law, finance, and economic growth in China
    • Allen, F., Qian, J., & Qian, M. (2005). Law, finance, and economic growth in China. Journal of Financial Economics,77(1), 57–116.
    • (2005) Journal of Financial Economics , vol.77 , Issue.1 , pp. 57-116
    • Allen, F.1    Qian, J.2    Qian, M.3
  • 2
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach
    • Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society,29(5–6), 447–471.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.A.1    Christensen, T.E.2    Hughes, K.E.3
  • 3
    • 4043172707 scopus 로고    scopus 로고
    • An exploratory study of the impact of degree of religiousness upon an individual’s corporate social responsiveness orientation
    • Angelidis, J., & Ibrahim, N. (2004). An exploratory study of the impact of degree of religiousness upon an individual’s corporate social responsiveness orientation. Journal of Business Ethics,51(2), 119–128.
    • (2004) Journal of Business Ethics , vol.51 , Issue.2 , pp. 119-128
    • Angelidis, J.1    Ibrahim, N.2
  • 4
    • 49449100899 scopus 로고    scopus 로고
    • The politics of a reviving Buddhist temple: State, association, and religion in southeast China
    • Ashiwa, Y., & Wank, D. L. (2006). The politics of a reviving Buddhist temple: State, association, and religion in southeast China. The Journal of Asian Studies,65(2), 337–359.
    • (2006) The Journal of Asian Studies , vol.65 , Issue.2 , pp. 337-359
    • Ashiwa, Y.1    Wank, D.L.2
  • 5
    • 79957117659 scopus 로고
    • Society for Promoting Christian Knowledge, Great Britain:
    • Beal, S. (1884). Buddhism in China. Great Britain: Society for Promoting Christian Knowledge.
    • (1884) Buddhism in China
    • Beal, S.1
  • 6
    • 78349304300 scopus 로고    scopus 로고
    • The impact of board diversity and gender composition on corporate social responsibility and firm reputation
    • Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics,97(2), 207–221.
    • (2010) Journal of Business Ethics , vol.97 , Issue.2 , pp. 207-221
    • Bear, S.1    Rahman, N.2    Post, C.3
  • 7
    • 39649112606 scopus 로고    scopus 로고
    • Factors influencing the quality of corporate environmental disclosure
    • Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment,17(2), 120–136.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.2 , pp. 120-136
    • Brammer, S.1    Pavelin, S.2
  • 8
    • 33847246999 scopus 로고    scopus 로고
    • Religion and attitudes to corporate social responsibility in a large cross-country sample
    • Brammer, S., Williams, G., & Zinkin, J. (2007). Religion and attitudes to corporate social responsibility in a large cross-country sample. Journal of Business Ethics,71(3), 229–243.
    • (2007) Journal of Business Ethics , vol.71 , Issue.3 , pp. 229-243
    • Brammer, S.1    Williams, G.2    Zinkin, J.3
  • 9
    • 85016699830 scopus 로고
    • A three-dimensional conceptual model of corporate performance
    • Carroll, A. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review,4, 497–505.
    • (1979) Academy of Management Review , vol.4 , pp. 497-505
    • Carroll, A.1
  • 10
    • 44949275678 scopus 로고
    • The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders
    • Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons,34(4), 39–48.
    • (1991) Business Horizons , vol.34 , Issue.4 , pp. 39-48
    • Carroll, A.1
  • 11
    • 0000908020 scopus 로고    scopus 로고
    • Corporate social responsibility
    • Carroll, A. (1999). Corporate social responsibility. Business and Society,38(3), 268–295.
    • (1999) Business and Society , vol.38 , Issue.3 , pp. 268-295
    • Carroll, A.1
  • 12
    • 33645876031 scopus 로고    scopus 로고
    • Brief overview of law and religion in the People’s Republic of China, A
    • Chen, H. (2003). Brief overview of law and religion in the People’s Republic of China, A. Brigham Young University Law Review, 465–474.
    • (2003) Brigham Young University Law Review , pp. 465-474
    • Chen, H.1
  • 13
    • 33645857955 scopus 로고    scopus 로고
    • Ownership structure, corporate governance, and fraud: Evidence from China
    • Chen, G., Firth, M., Gao, N., & Rui, O. (2006). Ownership structure, corporate governance, and fraud: Evidence from China. Journal of Corporate Finance,12(3), 424–448.
    • (2006) Journal of Corporate Finance , vol.12 , Issue.3 , pp. 424-448
    • Chen, G.1    Firth, M.2    Gao, N.3    Rui, O.4
  • 14
    • 0000200532 scopus 로고    scopus 로고
    • Disentangling the incentive and entrenchment effects of large shareholdings
    • Claessens, S., Djankov, S., Fan, J. P. H., & Lang, L. H. P. (2002). Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance,57(6), 2741–2771.
    • (2002) Journal of Finance , vol.57 , Issue.6 , pp. 2741-2771
    • Claessens, S.1    Djankov, S.2    Fan, J.P.H.3    Lang, L.H.P.4
  • 15
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
    • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society,33(4), 303–327.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4 , pp. 303-327
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3    Vasvari, F.P.4
  • 16
    • 0002182692 scopus 로고
    • Corporate social responsibility and financial performance
    • Cochran, P. L., & Wood, R. A. (1984). Corporate social responsibility and financial performance. Academy of Management Journal,27(1), 42–56.
    • (1984) Academy of Management Journal , vol.27 , Issue.1 , pp. 42-56
    • Cochran, P.L.1    Wood, R.A.2
  • 17
    • 4043056527 scopus 로고    scopus 로고
    • Business ethics and religion: Religiosity as a predictor of ethical awareness among students
    • Conroy, S. J., & Emerson, T. L. N. (2004). Business ethics and religion: Religiosity as a predictor of ethical awareness among students. Journal of Business Ethics,50(4), 383–396.
    • (2004) Journal of Business Ethics , vol.50 , Issue.4 , pp. 383-396
    • Conroy, S.J.1    Emerson, T.L.N.2
  • 18
    • 84990380988 scopus 로고    scopus 로고
    • Corporate environmental disclosure strategies: Determinants, costs and benefits
    • Cormier, D., & Magnan, M. (1999). Corporate environmental disclosure strategies: Determinants, costs and benefits. Journal of Accounting, Auditing and Finance,14(3), 429–451.
    • (1999) Journal of Accounting, Auditing and Finance , vol.14 , Issue.3 , pp. 429-451
    • Cormier, D.1    Magnan, M.2
  • 20
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure practices of Australian corporations
    • Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research,26(3), 187–199.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 21
    • 84888295380 scopus 로고    scopus 로고
    • Does religion matter to owner-manager agency costs? Evidence from China. Journal of Business Ethics
    • Du, X. (2012). Does religion matter to owner-manager agency costs? Evidence from China. Journal of Business Ethics. doi:10.1007/s10551-012-1569-y.
    • (2012) doi:10.1007/s10551-012-1569-y
    • Du, X.1
  • 22
    • 84906050655 scopus 로고    scopus 로고
    • Religion, the nature of ultimate owner
    • Evidence from, China. Journal of Business Ethics:
    • Du, X., Jian W., Du, Y., Feng, W., & Zeng, Q. (2013). Religion, the nature of ultimate owner, and corporate philanthropic giving: Evidence from China. Journal of Business Ethics. doi:10.1007/s10551-013-1804-1.
    • (2013) and corporate philanthropic giving
    • Du, X.1    Jian, W.2    Du, Y.3    Feng, W.4    Zeng, Q.5
  • 24
    • 85027909910 scopus 로고    scopus 로고
    • Does information asymmetry matter to equity pricing? Evidence from firm’s geographic location
    • Forthcoming, SSRN
    • El Ghoul, S., Guedhami, O., Ni, Y., Pittman, J. A., & Saadi, S. (2012a). Does information asymmetry matter to equity pricing? Evidence from firm’s geographic location. Contemporary Accounting Research, Forthcoming, available at: SSRN. http://ssrn.com/abstract=1676023.
    • (2012) Contemporary Accounting Research
    • El Ghoul, S.1    Guedhami, O.2    Ni, Y.3    Pittman, J.A.4    Saadi, S.5
  • 26
    • 85016679070 scopus 로고    scopus 로고
    • NERI index of Marketilization of China’s provinces 2011 report
    • Fan, G., Wang. X. L., & Zhu, H. P. (2011). NERI index of Marketilization of China’s provinces 2011 report. Economics Science Press (in Chinese).
    • (2011) Economics Science Press
    • Fan, G.1
  • 27
    • 4444355245 scopus 로고    scopus 로고
    • Corporate social responsibility theories: mapping the territory
    • Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: mapping the territory. Journal of Business Ethics,53(1), 51–71.
    • (2004) Journal of Business Ethics , vol.53 , Issue.1 , pp. 51-71
    • Garriga, E.1    Melé, D.2
  • 28
    • 0031498113 scopus 로고    scopus 로고
    • In search of a common ethical ground: Corporate environmental responsibility from the perspective of Christian environmental stewardship
    • Georges, E. (1997). In search of a common ethical ground: Corporate environmental responsibility from the perspective of Christian environmental stewardship. Journal of Business Ethics,16(2), 173–181.
    • (1997) Journal of Business Ethics , vol.16 , Issue.2 , pp. 173-181
    • Georges, E.1
  • 29
    • 84878200484 scopus 로고    scopus 로고
    • Guilt, shame
    • The effect of psychological proximity, Journal of Business Ethics:
    • Ghorbani, M., Liao, Y., Cayköylü, S. & Chand, M. (2012). Guilt, shame, and reparative behavior: The effect of psychological proximity. Journal of Business Ethics. doi:10.1007/s10551-012-1350-2.
    • (2012) and reparative behavior
    • Ghorbani, M.1    Liao, Y.2    Cayköylü, S.3    Chand, M.4
  • 30
    • 0002476304 scopus 로고
    • The Buddhist perspective on business ethics: Experiential exercises for exploration and practice
    • Gould, S. J. (1995). The Buddhist perspective on business ethics: Experiential exercises for exploration and practice. Journal of Business Ethics,14(1), 63–70.
    • (1995) Journal of Business Ethics , vol.14 , Issue.1 , pp. 63-70
    • Gould, S.J.1
  • 31
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
    • Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting Auditing and Accountability Journal,8(2), 47–77.
    • (1995) Accounting Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 33
    • 84954797210 scopus 로고
    • Corporate social reporting: A rebuttal of legitimacy theory
    • Guthrie, J., & Parker, L. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research,19(76), 343–352.
    • (1989) Accounting and Business Research , vol.19 , Issue.76 , pp. 343-352
    • Guthrie, J.1    Parker, L.2
  • 34
    • 68749100630 scopus 로고    scopus 로고
    • Does religion matter in corporate decision making in America?
    • Hilary, G., & Hui, K. W. (2009). Does religion matter in corporate decision making in America? Journal of Financial Economics,93(3), 455–473.
    • (2009) Journal of Financial Economics , vol.93 , Issue.3 , pp. 455-473
    • Hilary, G.1    Hui, K.W.2
  • 36
    • 0001206980 scopus 로고
    • Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur stock exchange
    • Hossain, M., Tan, L. M., & Adams, M. B. (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur stock exchange. The International Journal of Accounting,29(4), 334–351.
    • (1994) The International Journal of Accounting , vol.29 , Issue.4 , pp. 334-351
    • Hossain, M.1    Tan, L.M.2    Adams, M.B.3
  • 37
    • 77957233028 scopus 로고    scopus 로고
    • Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan
    • Huang, C.-L., & Kung, F.-H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics,96(3), 435–451.
    • (2010) Journal of Business Ethics , vol.96 , Issue.3 , pp. 435-451
    • Huang, C.-L.1    Kung, F.-H.2
  • 39
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram, R., & Frazier, K. B. (1980). Environmental performance and corporate disclosure. Journal of Accounting Research,18, 612–622.
    • (1980) Journal of Accounting Research , vol.18 , pp. 612-622
    • Ingram, R.1    Frazier, K.B.2
  • 40
    • 77950459020 scopus 로고    scopus 로고
    • Propping through related party transactions
    • Jian, M., & Wong, T. J. (2010). Propping through related party transactions. Review of Accounting Studies,15(1), 70–105.
    • (2010) Review of Accounting Studies , vol.15 , Issue.1 , pp. 70-105
    • Jian, M.1    Wong, T.J.2
  • 42
    • 84856615844 scopus 로고    scopus 로고
    • The causal effect of corporate governance on corporate social responsibility
    • Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics,106(1), 53–72.
    • (2012) Journal of Business Ethics , vol.106 , Issue.1 , pp. 53-72
    • Jo, H.1    Harjoto, M.A.2
  • 43
    • 79960391101 scopus 로고    scopus 로고
    • Does geography matter? Firm location and corporate payout policy
    • John, K., Knyazeva, A., & Knyazeva, D. (2011). Does geography matter? Firm location and corporate payout policy. Journal of Financial Economics,101(3), 533–551.
    • (2011) Journal of Financial Economics , vol.101 , Issue.3 , pp. 533-551
    • John, K.1    Knyazeva, A.2    Knyazeva, D.3
  • 44
    • 0031637569 scopus 로고    scopus 로고
    • Religiousness and business ethics
    • Kennedy, E. J., & Lawton, L. (1998). Religiousness and business ethics. Journal of Business Ethics,17(2), 163–175.
    • (1998) Journal of Business Ethics , vol.17 , Issue.2 , pp. 163-175
    • Kennedy, E.J.1    Lawton, L.2
  • 45
    • 84896402554 scopus 로고    scopus 로고
    • Environmental policy, company environment protection
    • Evidence from, China. Corporate Social Responsibility and Environmental Management:
    • Kong, D., Liu, S. & Dai, Y. (2012). Environmental policy, company environment protection, and stock market performance: Evidence from China. Corporate Social Responsibility and Environmental Management. doi:10.1002/csr.1306.
    • (2012) and stock market performance
    • Kong, D.1    Liu, S.2    Dai, Y.3
  • 46
    • 84873087841 scopus 로고    scopus 로고
    • Disclosure of corporate social responsibility and environmental management: Evidence from China. Corporate Social Responsibility and Environmental Management
    • Kuo, L., Yeh, C. C. & Yu, H. C. (2012). Disclosure of corporate social responsibility and environmental management: Evidence from China. Corporate Social Responsibility and Environmental Management. doi:10.1002/csr.1276.
    • (2012) doi:10.1002/csr.1276
    • Kuo, L.1    Yeh, C.C.2    Yu, H.C.3
  • 47
    • 85016696209 scopus 로고    scopus 로고
    • Chinese run to religion to fill a spiritual vacuum
    • Lim, L. (2010). Chinese run to religion to fill a spiritual vacuum. Retrieved 05 January 2013 from http://www.npr.org/templates/story/story.php?storyId=128544048.
    • (2010) Retrieved 05 January 2013 from
    • Lim, L.1
  • 48
    • 85006945033 scopus 로고    scopus 로고
    • Chinese Intercontinental Press, Beijing:
    • Ling, H. (2004). Buddhism in China. Beijing: Chinese Intercontinental Press.
    • (2004) Buddhism in China
    • Ling, H.1
  • 49
    • 59949101683 scopus 로고    scopus 로고
    • Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies
    • Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production,17(6), 593–600.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 593-600
    • Liu, X.1    Anbumozhi, V.2
  • 50
    • 12744277478 scopus 로고    scopus 로고
    • Religious intensity, evangelical Christianity, and business ethics: An empirical study
    • Longenecker, J. G., McKinney, J. A., & Moore, C. W. (2004). Religious intensity, evangelical Christianity, and business ethics: An empirical study. Journal of Business Ethics,55(4), 373–386.
    • (2004) Journal of Business Ethics , vol.55 , Issue.4 , pp. 373-386
    • Longenecker, J.G.1    McKinney, J.A.2    Moore, C.W.3
  • 51
    • 85016709611 scopus 로고    scopus 로고
    • Environmental protection needs both macro institutional system and micro culture work
    • longquanzs.org. (2013). Environmental protection needs both macro institutional system and micro culture work, Retrieved 26 May 2013 from http://www.longquanzs.org/b/54600.html.
    • (2013) Retrieved 26 May 2013 from
  • 52
    • 36349023708 scopus 로고    scopus 로고
    • Geographic dissemination of information
    • Loughran, T. (2007). Geographic dissemination of information. Journal of Corporate Finance,13(5), 675–694.
    • (2007) Journal of Corporate Finance , vol.13 , Issue.5 , pp. 675-694
    • Loughran, T.1
  • 55
    • 82355182117 scopus 로고    scopus 로고
    • Consciousness at work: A review of some important values, discussed from a Buddhist perspective
    • Marques, J. (2012). Consciousness at work: A review of some important values, discussed from a Buddhist perspective. Journal of Business Ethics,105(1), 27–40.
    • (2012) Journal of Business Ethics , vol.105 , Issue.1 , pp. 27-40
    • Marques, J.1
  • 56
    • 84255195274 scopus 로고    scopus 로고
    • The impact of religion on financial reporting irregularities
    • McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The impact of religion on financial reporting irregularities. The Accounting Review,87(2), 645–673.
    • (2012) The Accounting Review , vol.87 , Issue.2 , pp. 645-673
    • McGuire, S.T.1    Omer, T.C.2    Sharp, N.Y.3
  • 58
    • 85016661932 scopus 로고    scopus 로고
    • China overtakes U.S. in greenhouse gas emissions
    • NYTIMES. (2007). China overtakes U.S. in greenhouse gas emissions. Retrieved 20 May 2013 from http://www.nytimes.com/2007/06/20/business/worldbusiness/20iht-emit.1.6227564.html.
    • (2007) Retrieved 20 May 2013 from
  • 59
    • 3242701458 scopus 로고    scopus 로고
    • Religion in China today: Introduction
    • Overmyer, D. L. (2003). Religion in China today: Introduction. The China Quarterly,174(2), 307–316.
    • (2003) The China Quarterly , vol.174 , Issue.2 , pp. 307-316
    • Overmyer, D.L.1
  • 60
    • 84872280599 scopus 로고    scopus 로고
    • Does religion affect the materialism of consumers? An empirical investigation of buddhist ethics and the resistance of the self. Journal of Business Ethics
    • Pace, S. (2012). Does religion affect the materialism of consumers? An empirical investigation of buddhist ethics and the resistance of the self. Journal of Business Ethics. doi:10.1007/s10551-012-1228-3.
    • (2012) doi:10.1007/s10551-012-1228-3
    • Pace, S.1
  • 61
    • 85016699911 scopus 로고    scopus 로고
    • A Buddhism for the human world: Interpretations of renjian fojiao in contemporary Taiwan
    • Pacey, S. (2005). A Buddhism for the human world: Interpretations of renjian fojiao in contemporary Taiwan. Asian Studies Review,29(1), 61–77.
    • (2005) Asian Studies Review , vol.29 , Issue.1 , pp. 61-77
    • Pacey, S.1
  • 62
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill
    • Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill. Accounting, Organizations and Society,17(5), 471–475.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 63
    • 85044911269 scopus 로고
    • Size and composition of corporate boards of directors: The organization and its environment
    • Pfeffer, J. (1972). Size and composition of corporate boards of directors: The organization and its environment. Administrative Science Quarterly, 218–228.
    • (1972) Administrative Science Quarterly , pp. 218-228
    • Pfeffer, J.1
  • 64
    • 24144493744 scopus 로고    scopus 로고
    • Governing stock markets in transition economics: Lessons from China
    • Pistor, K., & Xu, C. (2005). Governing stock markets in transition economics: Lessons from China. American Law and Economics Review,7(1), 184–210.
    • (2005) American Law and Economics Review , vol.7 , Issue.1 , pp. 184-210
    • Pistor, K.1    Xu, C.2
  • 65
    • 33845336816 scopus 로고    scopus 로고
    • The link between competitive advantage and corporate social responsibility
    • Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard business review,84(12), 78–92.
    • (2006) Harvard business review , vol.84 , Issue.12 , pp. 78-92
    • Porter, M.E.1    Kramer, M.R.2
  • 66
    • 2542478918 scopus 로고    scopus 로고
    • Organizational antecedents of environmental responsiveness in industrial new product development
    • Pujari, D., Peattie, K., & Wright, G. (2004). Organizational antecedents of environmental responsiveness in industrial new product development. Industrial Marketing Management,33(5), 381–391.
    • (2004) Industrial Marketing Management , vol.33 , Issue.5 , pp. 381-391
    • Pujari, D.1    Peattie, K.2    Wright, G.3
  • 67
    • 0030869311 scopus 로고    scopus 로고
    • Chronic and predispositional guilt: Relations to mental health, prosocial behavior, and religiosity
    • Quiles, Z. N., & Bybee, J. (1997). Chronic and predispositional guilt: Relations to mental health, prosocial behavior, and religiosity. Journal of Personality Assessment,69(1), 104.
    • (1997) Journal of Personality Assessment , vol.69 , Issue.1 , pp. 104
    • Quiles, Z.N.1    Bybee, J.2
  • 68
    • 84855874012 scopus 로고    scopus 로고
    • Measurement issues in environmental corporate social responsibility (ECSR): Toward a transparent, reliable, and construct valid instrument
    • Rahman, N., & Post, C. (2012). Measurement issues in environmental corporate social responsibility (ECSR): Toward a transparent, reliable, and construct valid instrument. Journal of Business Ethics,105(3), 307–319.
    • (2012) Journal of Business Ethics , vol.105 , Issue.3 , pp. 307-319
    • Rahman, N.1    Post, C.2
  • 69
    • 33745651109 scopus 로고    scopus 로고
    • Pro-environmental behavior in Egypt: Is there a role for Islamic environmental ethics?
    • Rice, G. (2006). Pro-environmental behavior in Egypt: Is there a role for Islamic environmental ethics? Journal of Business Ethics,65(4), 373–390.
    • (2006) Journal of Business Ethics , vol.65 , Issue.4 , pp. 373-390
    • Rice, G.1
  • 70
    • 84947036993 scopus 로고    scopus 로고
    • SPHDIST: Stata module to compute spherical distances. Statistical Software Components S372502
    • Rising, B. (2000). SPHDIST: Stata module to compute spherical distances. Statistical Software Components S372502. Boston College Department of Economics. http://ideas.repec.org/c/boc/bocode/s372502.html#refs.
    • (2000) Boston College Department of Economics
    • Rising, B.1
  • 71
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society,17(6), 595–612.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.6 , pp. 595-612
    • Roberts, R.W.1
  • 72
    • 85016698591 scopus 로고    scopus 로고
    • The transformation of China’s energy system: Challenges and opportunities. World Resources Institute 2011
    • Seligsohn, D. (2011) The transformation of China’s energy system: Challenges and opportunities. World Resources Institute 2011. Retrieved 05 January 2013 from http://www.wri.org.cn/files/wri/documents/seligsohn_testimony_energy_and_commerce_2011-04-04.pdf.
    • (2011) Retrieved 05 January 2013 from
    • Seligsohn, D.1
  • 73
    • 0034340135 scopus 로고    scopus 로고
    • Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy
    • Sharma, S. (2000). Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of Management Journal,43(3), 681–697.
    • (2000) Academy of Management Journal , vol.43 , Issue.3 , pp. 681-697
    • Sharma, S.1
  • 74
    • 85016679307 scopus 로고    scopus 로고
    • SHSE. (2008a). Notice of supervising the listed firms in Shanghai stock exchange to disclose the annual report of year 2008
    • SHSE. (2008a). Notice of supervising the listed firms in Shanghai stock exchange to disclose the annual report of year 2008. http://www.sse.com.cn/aboutus/hotandd/ssenews/c/c_20121024_51173.shtml.
  • 75
    • 85016702666 scopus 로고    scopus 로고
    • SHSE. (2008b). Guide to environmental information disclosure for listed firms in Shanghai stock exchange
    • SHSE. (2008b). Guide to environmental information disclosure for listed firms in Shanghai stock exchange. http://www.sse.com.cn/lawandrules/sserules/listing/stock/c/c_20120918_49642.shtml.
  • 76
    • 79151486569 scopus 로고    scopus 로고
    • Ethics and law: Guiding the invisible hand to correct corporate social responsibility externalities
    • Shum, P. K., & Yam, S. L. (2011). Ethics and law: Guiding the invisible hand to correct corporate social responsibility externalities. Journal of Business Ethics,98(4), 549–571.
    • (2011) Journal of Business Ethics , vol.98 , Issue.4 , pp. 549-571
    • Shum, P.K.1    Yam, S.L.2
  • 77
    • 84155165716 scopus 로고    scopus 로고
    • Religion as an emerging institutional factor behind sustainability disclosure practices in Bangladesh: The case of an Islamic bank
    • Sobhani, F. A., Zainuddin, Y., & Amran, A. (2011). Religion as an emerging institutional factor behind sustainability disclosure practices in Bangladesh: The case of an Islamic bank. World Journal of Social Sciences,1(1), 69–85.
    • (2011) World Journal of Social Sciences , vol.1 , Issue.1 , pp. 69-85
    • Sobhani, F.A.1    Zainuddin, Y.2    Amran, A.3
  • 78
    • 85016673856 scopus 로고    scopus 로고
    • SZSE. (2008). Notice of supervising the listed firms in Shenzhen stock exchange to disclose the annual report of year 2008
    • SZSE. (2008). Notice of supervising the listed firms in Shenzhen stock exchange to disclose the annual report of year 2008. http://www.szse.cn/main/disclosure/bsgg/2008123139739051.shtml.
  • 79
    • 85016655740 scopus 로고    scopus 로고
    • Corporate social responsibility leads to sustainable economic growth in China-observations from the leader of the CBCC dialogue mission on CSR in the People’s Republic of China
    • Tateisi, N. (2004). Corporate social responsibility leads to sustainable economic growth in China-observations from the leader of the CBCC dialogue mission on CSR in the People’s Republic of China. Retrieved 05 January 2013 from http://www.keidanren.or.jp/CBBCC/english/report/2004.
    • (2004) Retrieved 05 January 2013 from
    • Tateisi, N.1
  • 80
    • 73149117242 scopus 로고    scopus 로고
    • Fragile convergence: Understanding variation in the enforcement of China’s industrial pollution law
    • Van Rooij, B., & LO, C. W. H. (2010). Fragile convergence: Understanding variation in the enforcement of China’s industrial pollution law. Law & Policy,32(1), 14–37.
    • (2010) Law & Policy , vol.32 , Issue.1 , pp. 14-37
    • Van Rooij, B.1    LO, C.W.H.2
  • 81
    • 85016656842 scopus 로고    scopus 로고
    • Religion: A savior for environment with particular emphasis on Hinduism. Working paper
    • Verma, N. (2008). Religion: A savior for environment with particular emphasis on Hinduism. Working paper, Retrieved 05 January 2013 from: http://www.iitk.ac.in/infocell/announce/convention/papers/Context%20and%20Human%20Resource-04-Nandita%20Verma.pdf.
    • (2008) Retrieved 05 January 2013 from:
    • Verma, N.1
  • 82
    • 66849109600 scopus 로고    scopus 로고
    • Role of law in environmental protection in China: Recent developments
    • Wang, A. (2006). Role of law in environmental protection in China: Recent developments. The Vermont Journal of Environmental Law,8, 195–216.
    • (2006) The Vermont Journal of Environmental Law , vol.8 , pp. 195-216
    • Wang, A.1
  • 83
    • 75949115904 scopus 로고    scopus 로고
    • The impact of Chinese culture on corporate social responsibility: The harmony approach
    • Wang, L., & Juslin, H. (2009). The impact of Chinese culture on corporate social responsibility: The harmony approach. Journal of Business Ethics,88, 433–451.
    • (2009) Journal of Business Ethics , vol.88 , pp. 433-451
    • Wang, L.1    Juslin, H.2
  • 84
    • 56349084078 scopus 로고    scopus 로고
    • State ownership, the institutional environment, and auditor choice: Evidence from China
    • Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics,46(1), 112–134.
    • (2008) Journal of Accounting and Economics , vol.46 , Issue.1 , pp. 112-134
    • Wang, Q.1    Wong, T.J.2    Xia, L.3
  • 85
    • 85016674588 scopus 로고    scopus 로고
    • Buddhism in China and Modern Society: An introduction centering around the teachings of Taixu and Yinshun
    • Wei, D. R. (2010). Buddhism in China and Modern Society: An introduction centering around the teachings of Taixu and Yinshun. The Journal of Oriental Studies,20, 171–182.
    • (2010) The Journal of Oriental Studies , vol.20 , pp. 171-182
    • Wei, D.R.1
  • 86
    • 0000136179 scopus 로고
    • Toward an understanding of cross-cultural ethics: A tentative model
    • Wines, W. A., & Napier, N. K. (1992). Toward an understanding of cross-cultural ethics: A tentative model. Journal of Business Ethics,11(11), 831–841.
    • (1992) Journal of Business Ethics , vol.11 , Issue.11 , pp. 831-841
    • Wines, W.A.1    Napier, N.K.2
  • 87
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society,7(1), 53–63.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1
  • 88
    • 78650058521 scopus 로고    scopus 로고
    • Religion in China under communism: A shortage economy explanation
    • Yang, F. (2009). Religion in China under communism: A shortage economy explanation. Journal of Church and State,52(1), 3–33.
    • (2009) Journal of Church and State , vol.52 , Issue.1 , pp. 3-33
    • Yang, F.1
  • 89
    • 80255123845 scopus 로고    scopus 로고
    • Do lenders value corporate social responsibility? Evidence from China
    • Ye, K., & Zhang, R. (2011). Do lenders value corporate social responsibility? Evidence from China. Journal of Business Ethics,104(2), 197–206.
    • (2011) Journal of Business Ethics , vol.104 , Issue.2 , pp. 197-206
    • Ye, K.1    Zhang, R.2
  • 90
    • 84870342327 scopus 로고    scopus 로고
    • Institutional dynamics and corporate social responsibility (CSR) in an emerging country context: Evidence from China
    • Yin, J., & Zhang, Y. (2012). Institutional dynamics and corporate social responsibility (CSR) in an emerging country context: Evidence from China. Journal of Business Ethics,111(2), 301–316.
    • (2012) Journal of Business Ethics , vol.111 , Issue.2 , pp. 301-316
    • Yin, J.1    Zhang, Y.2
  • 91
    • 84874145681 scopus 로고
    • Comparison of social responsibility information disclosure media by Canadian firms
    • Zeghal, D., & Ahmed, S. (1990). Comparison of social responsibility information disclosure media by Canadian firms. Accounting, Auditing, and Accountability Journal,3(1), 38–53.
    • (1990) Accounting, Auditing, and Accountability Journal , vol.3 , Issue.1 , pp. 38-53
    • Zeghal, D.1    Ahmed, S.2
  • 92
    • 41949139921 scopus 로고    scopus 로고
    • Cluster analysis for studying industrial sustainability: An empirical study in Shanghai
    • Zeng, S. X., Liu, H. C., Tam, C. M., & Shao, Y. K. (2008). Cluster analysis for studying industrial sustainability: An empirical study in Shanghai. Journal of Cleaner Production,16(10), 1090–1097.
    • (2008) Journal of Cleaner Production , vol.16 , Issue.10 , pp. 1090-1097
    • Zeng, S.X.1    Liu, H.C.2    Tam, C.M.3    Shao, Y.K.4
  • 93
    • 84865806081 scopus 로고    scopus 로고
    • Factors that drive Chinese listed companies in voluntary disclosure of environmental Information
    • Zeng, S. X., Xu, X. D., Yin, H. T., & Tam, C. M. (2012). Factors that drive Chinese listed companies in voluntary disclosure of environmental Information. Journal of Business Ethics,109(3), 309–321.
    • (2012) Journal of Business Ethics , vol.109 , Issue.3 , pp. 309-321
    • Zeng, S.X.1    Xu, X.D.2    Yin, H.T.3    Tam, C.M.4
  • 94
    • 84878601497 scopus 로고    scopus 로고
    • Board Composition and Corporate Social Responsibility: An Empirical Investigation in the Post Sarbanes-Oxley Era. Journal of Business Ethics
    • Zhang, J. Q., Zhu, H. & Ding, H.-B. (2012). Board Composition and Corporate Social Responsibility: An Empirical Investigation in the Post Sarbanes-Oxley Era. Journal of Business Ethics. doi:10.1007/s10551-012-1352-0:1-12.
    • (2012) doi:10.1007/s10551-012-1352-0:1-12
    • Zhang, J.Q.1    Zhu, H.2    Ding, H.-B.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.