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Corporate climate-related disclosure in China: Focus, alignment, gaps and rationales behind

Li, Huipu LU (2025) In Master Thesis Series in Environmental Studies and Sustainability Science MESM02 20251
LUCSUS (Lund University Centre for Sustainability Studies)
Abstract
Corporations now face dual pressures from climate change: the financial vulnerability and environmental accountability. As a response, corporate climate-related disclosure has evolved from voluntary sustainability pledges to a regulatory and market necessity in many regions including the Mainland China. This study explores climate-related disclosure behaviors and underlying motivations of Chinese companies. Informed by an integrated theoretical framework of legitimacy theory, stakeholder theory and institutional theory, the study conducted qualitative content analysis of 10 companies’ most recent sustainability reports. The findings reveal that companies tend to disclose on topics that are easier to report and positively perceived, while... (More)
Corporations now face dual pressures from climate change: the financial vulnerability and environmental accountability. As a response, corporate climate-related disclosure has evolved from voluntary sustainability pledges to a regulatory and market necessity in many regions including the Mainland China. This study explores climate-related disclosure behaviors and underlying motivations of Chinese companies. Informed by an integrated theoretical framework of legitimacy theory, stakeholder theory and institutional theory, the study conducted qualitative content analysis of 10 companies’ most recent sustainability reports. The findings reveal that companies tend to disclose on topics that are easier to report and positively perceived, while omitting more challenging areas that require substantive institutional efforts and downplaying reputational harmful information. Disclosures showed stronger alignment with national climate policies than international goals. The analysis suggests that institutional pressures drive convergence in reporting format, stakeholder salience shapes the depth and focus of disclosures, and legitimacy-seeking explains strategic omissions and symbolic framing. (Less)
Popular Abstract (Chinese)
企业如今面临着气候变化带来的双重压力：由多重风险导致的财务脆弱性，以及政府与公众日益严格的环境问责。因此，在包括中国大陆在内的许多地区，企业气候相关信息披露已从自愿的可持续发展承诺演变为的监管和市场的强制要求。本研究探讨了中国企业的气候相关信息披露行为及其内在动机。研究以合法性理论、利益相关者理论和制度理论为支撑，对10家企业最新发布的可持续发展报告进行了定性内容分析。研究结果表明，企业倾向于披露易于报告且结果积极的议题，而忽略了需要实质性、系统性努力的更具挑战性的领域，并淡化了损害声誉的信息。披露与国家气候政策的契合度高于与国际目标的契合度。分析表明，制度性压力推动了报告格式的趋同，企业面对的不同利益相关者的显著性决定了披露的深度和重点，而对合法性的寻求则解释了披露信息中遗漏要点的策略性和所使用语言的象征性。
Please use this url to cite or link to this publication:
author
Li, Huipu LU
supervisor
organization
course
MESM02 20251
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Corporate climate disclosure, China, Content analysis, Sustainability science, Climate governance
publication/series
Master Thesis Series in Environmental Studies and Sustainability Science
report number
2025:048
language
English
id
9214096
date added to LUP
2025-10-17 17:07:15
date last changed
2025-10-17 17:07:15
@misc{9214096,
  abstract     = {{Corporations now face dual pressures from climate change: the financial vulnerability and environmental accountability. As a response, corporate climate-related disclosure has evolved from voluntary sustainability pledges to a regulatory and market necessity in many regions including the Mainland China. This study explores climate-related disclosure behaviors and underlying motivations of Chinese companies. Informed by an integrated theoretical framework of legitimacy theory, stakeholder theory and institutional theory, the study conducted qualitative content analysis of 10 companies’ most recent sustainability reports. The findings reveal that companies tend to disclose on topics that are easier to report and positively perceived, while omitting more challenging areas that require substantive institutional efforts and downplaying reputational harmful information. Disclosures showed stronger alignment with national climate policies than international goals. The analysis suggests that institutional pressures drive convergence in reporting format, stakeholder salience shapes the depth and focus of disclosures, and legitimacy-seeking explains strategic omissions and symbolic framing.}},
  author       = {{Li, Huipu}},
  language     = {{eng}},
  note         = {{Student Paper}},
  series       = {{Master Thesis Series in Environmental Studies and Sustainability Science}},
  title        = {{Corporate climate-related disclosure in China: Focus, alignment, gaps and rationales behind}},
  year         = {{2025}},
}