Confucianism and corporate awareness of climate change
Drawing on practice theory and Confucian ecological philosophy, this paper explores the relationship between Confucianism and corporate climate change awareness. Using a sample of Chinese A-share listed companies, we find that companies more influenced by Confucianism exhibit stronger climate change...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-06-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309125000139 |
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| _version_ | 1850155257059868672 |
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| author | Bin Li Yunzhi Lin Wendai Lv |
| author_facet | Bin Li Yunzhi Lin Wendai Lv |
| author_sort | Bin Li |
| collection | DOAJ |
| description | Drawing on practice theory and Confucian ecological philosophy, this paper explores the relationship between Confucianism and corporate climate change awareness. Using a sample of Chinese A-share listed companies, we find that companies more influenced by Confucianism exhibit stronger climate change awareness. This positive relationship is further strengthened by government environmental governance. Impact channel tests show that Confucianism enhances corporate climate change awareness by promoting humanism, deontology and collectivism. Heterogeneity analysis shows that the positive correlation between Confucianism and climate change awareness persists in both non-carbon-intensive industries and struggling companies. Lastly, economic consequence tests indicate that Confucianism helps reduce corporate carbon emissions by enhancing climate change awareness. |
| format | Article |
| id | doaj-art-a721335c606d49d4adab64ab2f2effd0 |
| institution | OA Journals |
| issn | 1755-3091 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Elsevier |
| record_format | Article |
| series | China Journal of Accounting Research |
| spelling | doaj-art-a721335c606d49d4adab64ab2f2effd02025-08-20T02:24:59ZengElsevierChina Journal of Accounting Research1755-30912025-06-0118210041710.1016/j.cjar.2025.100417Confucianism and corporate awareness of climate changeBin Li0Yunzhi Lin1Wendai Lv2School of Economics and Management, Beijing University of Chemical Technology, 15# Beisanhuandong Road, Chaoyang District, Beijing 100029, PR ChinaSchool of Economics and Management, Beijing University of Chemical Technology, 15# Beisanhuandong Road, Chaoyang District, Beijing 100029, PR ChinaCorresponding author.; School of Economics and Management, Beijing University of Chemical Technology, 15# Beisanhuandong Road, Chaoyang District, Beijing 100029, PR ChinaDrawing on practice theory and Confucian ecological philosophy, this paper explores the relationship between Confucianism and corporate climate change awareness. Using a sample of Chinese A-share listed companies, we find that companies more influenced by Confucianism exhibit stronger climate change awareness. This positive relationship is further strengthened by government environmental governance. Impact channel tests show that Confucianism enhances corporate climate change awareness by promoting humanism, deontology and collectivism. Heterogeneity analysis shows that the positive correlation between Confucianism and climate change awareness persists in both non-carbon-intensive industries and struggling companies. Lastly, economic consequence tests indicate that Confucianism helps reduce corporate carbon emissions by enhancing climate change awareness.http://www.sciencedirect.com/science/article/pii/S1755309125000139ConfucianismClimate changeClimate change awareness |
| spellingShingle | Bin Li Yunzhi Lin Wendai Lv Confucianism and corporate awareness of climate change China Journal of Accounting Research Confucianism Climate change Climate change awareness |
| title | Confucianism and corporate awareness of climate change |
| title_full | Confucianism and corporate awareness of climate change |
| title_fullStr | Confucianism and corporate awareness of climate change |
| title_full_unstemmed | Confucianism and corporate awareness of climate change |
| title_short | Confucianism and corporate awareness of climate change |
| title_sort | confucianism and corporate awareness of climate change |
| topic | Confucianism Climate change Climate change awareness |
| url | http://www.sciencedirect.com/science/article/pii/S1755309125000139 |
| work_keys_str_mv | AT binli confucianismandcorporateawarenessofclimatechange AT yunzhilin confucianismandcorporateawarenessofclimatechange AT wendailv confucianismandcorporateawarenessofclimatechange |