Table of Contents

Table of Contents 1

ABSTRACT 2

CHAPTRER ONE: INTRODUCTION 3

1.0 Introduction 3

1.1 Research Background 3

1.2 Corporate Social Responsibility in China 5

1.3 Problem Statement 7

1.4 Objectives of Research 8

1.5 Scope of the Research 9

1.6 Research Questions 9

1.7 Structure of Research 9

CHAPTER TWO: LITERATURE REVIEW 11

2.0 Introduction 11

2.1 Corporate Social Responsibility 11

2.1.1 Definition of CSR 11

2.1.2 The Triple Bottom Line 12

2.1.3 The Importance of CSR in Commerce 14

2.2 Social & Environmental Accounting 16

2.2.1 Definition of Social & Environmental Accounting 16

2.2.2 Social & Environmental Accounting 18

CHAPTER THREE: THE STATUS OF SEA IN Chinese COMPANIES 23

CHAPTER FOUR: THE STATUS OF SEA IN FOREIGN COMPANIES 32

CHAPTER FIVE: CONCLUSION 38

5.1 Conclusion 38

5.2 Recommendation 39

5.3 Limitation of Study 41

5.4 Suggestion of Future Research 41

REFERENCES 43

ABSTRACT

It goes without say that with the increase in globalization and standardization of commercial standards of practices, the manner in with commerce views social and environmental issues vis-à-vis financial reporting has increased. Whereas various contemporary literature seem to suggest or opine differently on the impact that Social and Environmental accounting seems to offer on the greater financial reporting of companies, developed nations are now taking a joint strategy towards ensuring that such is part and parcel of their financial and annual report. Much so with Chinese companies especially at the wake of calls for Beijing to check its carbon footprint as it seeks to develop its robust economy. Based on the above premise, the ensuing research seeks to make an investigation into the extent in which Chinese companies are