Prof. Robin Hui HUANG has recently done a collaborative and interdisciplinary study with accounting scholars, and published paper “Mind the Gap: Is Water Information Disclosure a Missing Component in Corporate Social Responsibility?” (2020) with Dr. Linhan ZHANG and Prof. Qingliang TANG in The British Accounting Review. The journal is official journal of the British Accounting and Finance Association (Impact Factor: 3.333. ISI Journal Citation Reports © Ranking: 2019: 11/108 (Business, Finance)).
Drawing on self-regulation theory, this paper investigates corporate decisions to voluntarily disclose water information via CDP. It uses innovative proxies for corporate self-regulation, showing that the proxies are significantly related to the company’s propensity to reveal water information. The study suggests that corporate self-regulation can play a powerful role in reducing corporate water opaqueness when mandatory water legislations are absent or not yet applicable.
Read the full paper here.