Social stakeholders' pressure on environmental accounting reporting in small and medium enterprises – evidence from China

• Main Authors: Sulaiman Tahajuddin, Zhao Xin, Abdul Wahid Mohd. Kassim, Raman Noordin
• Format: Article
• Language: English; English
• Published: International Journal of Research in Engineering, Science and Management 2021
• Subjects: HF Commerce
• Online Access: https://eprints.ums.edu.my/id/eprint/30123/2/Social%20stakeholders%27%20pressure%20on%20environmental%20accounting%20reporting%20in%20small%20and%20medium%20enterprises%20%E2%80%93%20evidence%20from%20China-Abstract.pdf; https://eprints.ums.edu.my/id/eprint/30123/1/Social%20Stakeholders%27%20Pressure%20On%20Environmental%20Accounting%20Reporting%20In%20Small%20and%20Medium%20Enterprises%20%E2%80%93%20evidence%20from%20China.pdf; https://eprints.ums.edu.my/id/eprint/30123/; https://www.journals.resaim.com/ijresm/article/view/470/444

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 L...