An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector

Abstract

This paper utilises Bourdieu's theory of practice and secondary and interview data to investigate the impact of internal and external factors on the GHG reporting practices of Chinese banks. The paper shows in response to external stimulation; banks utilise measures to boost awareness and modify habitus via internal management reforms towards transparent and reliable GHG disclosures. These changes, in turn, allow the accumulation of social, economic and cultural capital. In addition, the findings reveal shortcomings in conducting internal management reform and external assurance. The paper provides insights into the motivations and changes required to improve the extent and quality of GHG disclosures.