Abstract
This study aims to examine the effect of pressure from social stakeholders on environmental accounting reporting (EAR) in small and medium enterprises (SMEs) in Shan Xi Province, China. Using an online survey, this study sampled from 90 respondents in SMEs. The data was then analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 3.3.2. The empirical evidence shows that there is a positive and significant influence of the social stakeholders' pressure on EAR, especially, the pressure from media and community. The findings of this study suggest that community and media do improve the environmental accounting reporting in SMEs in Shan Xi Province, so that can improve SME's performances concerning the environment, inventory and controlling costs, efficient technologies with less pollution, nonpolluting products.
Highlights
With the deteriorating environmental conditions, the increasing scarcity of environmental resources, and the increasing requirements for sustainable development, the relationship between business activities and the environment have become increasingly a major concern
The main objective of this study is to examine whether the pressure from social stakeholders would have an impact on environmental accounting reporting
This study sets out with the objective to investigate the effect of the pressure from social stakeholders on environment accounting reporting of small and medium enterprises (SMEs) in Shan Xi province, China
Summary
With the deteriorating environmental conditions, the increasing scarcity of environmental resources, and the increasing requirements for sustainable development, the relationship between business activities and the environment have become increasingly a major concern. The requirements from all sectors of society on corporate environmental accounting reporting are increasing. With increasing attention to corporate social responsibility, corporate environmental accounting reporting has become an important way for companies to convey information to the society and show their environmental legitimacy. The influencing factors related to the corporate environmental accounting reporting have gradually become research hotspots [40]. Varieties of past relevant studies have shown that the factors affecting corporate environmental accounting reporting include: industry [35], [42], corporate performance [17], [19], corporate governance [35], [29] and stakeholder pressure [18], [40]. Stakeholder pressure is the direct motivation of promoting corporate environmental accounting reporting [41]
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