Li, Bin; Lin, Yunzhi; Lv, Wendai - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-27
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...