Organiser:

* This conference is funded by the Research Grants Council (RGC) of the Hong Kong Special Administrative Region under the Inter-Institutional Development Scheme to promote research and scholarly activities for the Local Self-financing Degree Sector. (UGC/IIDS24/B02/16)

Supporting Organisations:

at the University of St. Andrews

Co-organiser:

Research Center of Low Carbon EconomyFor Guangzhou Region

Day 1 � Hotel ICON,

17 Science Museum Road,

Tsim Sha Tsui East, Kowloon, Hong Kong.

Day 2 � PolyU Hung Hom Bay Campus,

8 Hung Lok Road, Hung Hom,

Kowloon, Hong Kong.

4-5 December 2017

CSEAR North-Asia Hong Kong Conference 2017

From Social and Environmental Accounting to Sustainability Accounting and Responsible Investment: Emerging Research Agendas*

IntroductionSchool of Professional Education and Executive Development (SPEED), College of Professional and Continuing Education (CPCE), at The Hong Kong Polytechnic University (PolyU), in collaboration with Centre for Social and Environmental Accounting Research (CSEAR) at the University of St Andrews, are organising the CSEAR North-Asia Hong Kong Conference 2017 in Hong Kong. This conference will be held from 4 to 5 December 2017 and is supported by a grant from the Research Grants Council of the Hong Kong Special Administrative Region under the Project titled “From Social and Environmental Accounting to Sustainability Accounting and Responsible Investment: Emerging Research Agendas" (Ref. no: UGC/IIDS24/B02/16).

Director, School of Professional Education and Executive Development (SPEED), The Hong Kong Polytechnic University, Hong Kong

Dr Jack LO

Welcoming Remarks

Opening Ceremony

Speakers

Dean, College of Professional and Continuing Education (CPCE);Professor, Department of Management and Marketing, The Hong Kong Polytechnic University, Hong Kong

Professor Peter P. YUEN

Professor of Accounting and Erivan K. Haub Chair in Business & Sustainability, Schulich School of Business, York University, Canada

Professor Charles CHOProfessor of Accounting, Durham University Business School, Durham University, UK

Professor Carol ADAMS

Senior Impact Investing Strategist, UBS, Hong Kong

Dr James GIFFORD

Professor of Accounting and Sustainability, Director of Faculty, Birmingham Business School, University of Birmingham, UK; Convenor, the Centre for Social and Environmental Accounting Research, UK

Professor Ian THOMSON

Professor of Accounting at the Guanghua School of Management, Peking University, China; Director of Center for Responsibility and Social Value and Director of Research Center for International Accounting and Finance, Peking University, China

Professor Liyan WANG

Director, Society Advocacy Engagement, CFA Institute, Asia Pacific

Mr Alan LOKPrincipal Lecturer and Deputy Director, School of Professional Education and Executive Development (SPEED), The Hong Kong Polytechnic University, Hong Kong

Dr Artie NG

Professor in Accounting and Deputy Director of the Research Centre for Low-Carbon Economy, Jinan University, China

Professor Hongtao SHEN

Reader, Royal Holloway, University of London, UK

Dr Helen TREGIDGA

Professor of Operational Risk, Banking & Finance, Michael Smurfit Graduate Business School and the Lochlann Quinn School of Business, University College Dublin, Ireland

Professor Andreas HOEPNER

Opening Remarks by Guest of Honour

Activity

Registration

Opening CeremonyWelcoming RemarksDr Jack LO(Director, PolyU SPEED)

Plenary Session 1Session Chair: Professor Warren CHIU (Associate Dean, PolyU CPCE)Topic: The Sustainable Development Goals, Strategy and Integrated ReportingProfessor Ian THOMSON, Professor Carol ADAMS

Tea Break

Special Session 1 on Responsible Financing and InvestingSession Chair: Dr Artie NG (Principal Lecturer and Deputy Director, PolyU SPEED)Topic: Responsible Investing in Emerging Markets: Trends and OpportunitiesProfessor Andreas HOEPNER, Dr James GIFFORD, Mr Alan LOK

Lunch

Plenary Session 2Session Chair: Dr Bosco YU (Senior Lecturer, PolyU SPEED)Topic: Social and Environmental Accounting: International and Cross-cultural PerspectivesProfessor Charles CHO, Dr Helen TREGIDGA

Tea Break

Special Session 2 on Social and Environmental Accounting in ChinaSession Co-Chairs: Professor Liyan WANG (Professor, Peking University), Professor Hongtao SHEN (Professor, Jinan University)Topic: Latest Development of Social and Environmental Accounting in China

Parallel Sessions 1a and 1b (CSEAR China)(Venues: Silverbox Ballroom 1a and 1b)

End of Programme for Day One

Programme

Time

9:00 – 9:20

9:20 – 9:45

9:45 – 11:00

11:00 – 11:15

11:15 – 12:45

12:45 – 14:00

14:00 – 15:15

15:15 – 15:30

15:30 – 17:15

17:15

Venue Outside Silverbox Ballroom Silverbox Ballroom

Silverbox Ballroom

Outside Silverbox Ballroom Silverbox Ballroom

Silverbox Ballroom

Silverbox Ballroom

Outside Silverbox Ballroom Silverbox Ballroom

Opening Remarks by Guest of HonourProfessor Peter P. YUEN(Dean, PolyU CPCE)

Parallel Session 2(Venue: Silverbox Ballroom 2)

Day 1 � 4 December 2017 � Hotel ICON, Tsim Sha Tsui East

Parallel Session 3(Venue: HHB-209)

Parallel Session 4(Venue: HHB-205)

Time

9:00 – 9:30

9:30 – 10:45

10:45 – 11:00

11:00 – 12:45

12:45 – 14:00

14:00 – 15:45

15:45 – 16:00

16:00 – 17:30

17:30 – 17:45

17:45

Venue

Outside HHB-208

HHB-208

Outside HHB-208

Please refer to each activity

Hall Restaurant

Please refer to each activity

Outside HHB-208

Please refer to each activity

HHB-208

Activity

Registration

Plenary Session 3Session Chair: Dr Tiffany LEUNG (Lecturer, PolyU SPEED) Topic: Emerging Regional and Global Research AgendasProfessor Carol ADAMS, Professor Andreas HOEPNER, Professor Liyan WANG

Tea Break

Workshop 1Topic: Meeting with Journal Editors: Publishing in International Social and Environmental Accounting JournalsProfessor Carol ADAMS, Professor Charles CHO(Venue: HHB-208)

Lunch (reserved area in Hall Restaurant, PolyU Hung Hom Student Halls of Residence)

Workshop 2Topic: Qualitative Research and Discourse Analysis: Methodology for Conducting Social and Environmental Accounting Research AgendasProfessor Ian THOMSON, Dr Helen TREGIDGA(Venue: HHB-208)

Tea Break

Workshop 3Topic: Future Education of Professional Ethics, Social and Environmental AccountingDr Artie NG, Professor Hongtao SHEN, Professor Ian THOMSON(Venue: HHB-208)

Closing RemarksOrganising Committee

End of Programme for Day Two

Parallel Session 5(Venue: HHB-209)

Parallel Session 7(Venue: HHB-209)

Parallel Session 6(Venue: HHB-205)

Day 2 � 5 December 2017 � PolyU Hung Hom Bay Campus, Hung Hom

Parallel SessionsDay 1 � 4 December 2017 � Hotel ICON, Tsim Sha Tsui East

Parallel Session 1a (CSEAR China)Theme: Social and Environmental Accounting in ChinaModerator: Professor Liyan WANG, Peking University (1) Do Politically Connected Firms Pay Less

Toward Environmental Protection? Firm-Level Evidence from Polluting Industries in China (Lihong WANG, Hongjun WU)

(2) Study on the Peer Effect of Corporate Donation Behavior (Sihai LI, Xinfeng JIANG, Xianzhong SONG)

(3) Does Smog Affect the Environmental Investment of Air-polluting Enterprises? - Based on the Empirical Data of DID (Jinyang LIU)

(4) Top Management Turnover, Property Rights and Environmental Investment (Juan NI, Guoping TANG)

(5) Does Customer Corporate Care about CSR? - Evidence from China (Shen XU, Xia CHEN)

Parallel Session 1b (CSEAR China)Theme: Social and Environmental Accounting in China Moderator: Professor Hongtao SHEN, Jinan University (1) Environmental Policies and SMEs’

Environmental Performance: Administrative Control or Economic Incentive (Wenbin LONG, Sihai LI, Rong DING)

(2) Can China's Carbon Emissions Trading Scheme Improve the Corporate Carbon Transparency? (Xiaoping TAN, Xiting WU, Jiejing ZHANG)

(3) Public Appeal, Government Supervision and Enterprise Environmental Performance (Hongtao SHEN, Yankun ZHOU)

(4) Carbon as an Asset or a Liability? Evidence of a Quasi-natural Experiment in Chinese Capital Market (Hongtao SHEN, Nan HUANG)

(5) Role of Female Executives in China: Implications from Data (Wei WAN, Qunjia HUANG, Jin YANG)

Parallel Session 2Theme: Responsible Investment and Finance Moderator: Dr Mindy XU, PolyU SPEED (1) The Relationships among Corporate

Social Responsibility, Tax Aggressiveness and Firm Value in China (Carlos NORONHA, Zhihong ZHAO, Jieqi GUAN, Simon SO)

(2) The Information Content of Earning Per Share and Social Contribution Value Per Share In China (Teresa CHU, Yi WANG)

(3) Role of Fintech on Sustainable Development and Responsible Investment (Pauline HO)

(4) ESG and Investment Decision in Bangladesh: The Moderating Role of Investment Horizon (Sayema SULTANA)

(5) Corporate Social Responsibility Disclosure and Investor Sentiment: The Way to Cater in China (Weizhang SUN, Chunguang ZHAO)

Time

15:30 –17:15

Venue Silver-boxRoom

Session /Theme

Day 2 � 5 December 2017 � PolyU Hung Hom Bay Campus, Hung Hom

Parallel Session 3Theme: CSR (Corporate Social Responsibility)Moderator: Dr Florence HO, PolyU SPEED (1) Reporting on Employee Compensation and Benefits and

Stakeholders’ Perceptions: Evidence from Hospitality and Gaming Industry in Macao (Jieqi GUAN, Hou In SIO, Carlos NORONHA, Ruopiao ZHANG)

(2) Corporate Social Responsibility and Innovation: The Moderating Effect of Board Group Faultlines (Yingjun LU, Indra ABEYSEKERA)

(3) Managing Corporate Social Responsibility in the Oil Industry (Wai Ling CHEUNG, Ogwu Patrick CHUKWUNWIKE, Ka Ho CHIN, Kiu On FONG, Hiu Fung HO, Shin Han TSAI, Yiu Man WONG, Yui Yip LAU)

(4) Corporate Social Responsibility Disclosure in China (Juergen SEUFERT, Alvin CHENG)

(5) Better Late than Never? Corporate Social Responsibility (CSR) Engagement after Product-harm Crises (Min ZHANG, Zhihui SUN, Dejun WU)

Parallel Session 5Theme: Strategy for CSR and SustainabilityModerator: Dr Annie KO, PolyU SPEED (1) Impact of European and Asian Airlines’ Environmental

Efficiency on Long-haul Flights: The Case of Eurowings (Juergen SEUFERT, Milan KLOPPROGGE, Amir ARJOMANDI, Jane CHAU)

(2) Business Education for Sustainable Development through an Experiential Quantitative Multi-Criterial Decision Making (Solange GARCIA, Ian THOMSON, Luiz Antonio TITTON)

(3) Adding or Saving? The Value of CSR Report (Antai LI, Xinping XIA, Shen XU)

(4) The Influence of Strategic Corporate Responsibility in the Banking Industry in Hong Kong (Aris LAM)

(5) Corporate Social Responsibility in Maritime Industry: A Comparative Study between Hong Kong and Romania (Yui Yip LAU, Cristina DRAGOMIR)

Parallel Session 4Theme: Social and Environmental Accounting and AssuranceModerator: Dr Tiffany LEUNG, PolyU SPEED (1) Speaking ‘Truthiness’ to Power? Shadow Accounting When

(Alternative) Facts are not Enough (Colin DEY, Jane GIBBON, Ian THOMSON)

(2) Environmental Disclosure in China: A Comparative Study between the Chemical and Mining Sectors (U Wai CHENG, Carlos NORONHA, Jieqi GUAN)

(3) The CSR Reports and Third-Party Evaluation from Listed Firms in Mainland China (Hongtao SHEN, Jinghua LIAO, John MARGERISON, Kemi YEKINI)

(4) Social and Environmental Reporting and the Construction of Organisational Identity (Mia KASPERSEN)

(5) Tone at the Top, Media Attention and Environmental Efficiency (Liping XU, Li CHEN, Shuxia ZHANG, Ning LIU)

Parallel Session 6Theme: Sustainability Accounting, Performance and ReportingModerator: Professor Carlos NORONHA, University of Macau (1) Exploring the CEO's Words for Sustainability: Trends in

Environmental and Social Disclosure from 2001 to 2015 (Yuriko NAKAO, Katsuhiko KOKUBU)

(2) Exploratory Study for Continuous Use of Material Flow Cost Accounting (Tatsumasa TENNOJIYA, Akira HIGASHIDA, Hirotsugu KITADA, Jaehong KIM)

(3) A Study on the Role of Reputation between Sustainability Reporting and Commercial Bank Performance in SAARC countries (Sahar VAHDATI, Norhayah Binti ZULKIFLI)

(4) Examining the Journey of Environmental Reporting within the Indonesian Mining Industry (Fitra Roman CAHAYA, Aditya Pandu WICAKSONO, Nugrah MEIDIYANA)

Parallel Session 7Theme: Accountability, Governance and OrganisationModerator: Dr Vincent LAW, PolyU SPEED (1) Instigating Logic Assimilation through Institutional Work: A Case Study of the Gaelic Athletic Association (Conor CLUNE, Roel BOOMSMA,

Richard PUCCI)(2) Governance Systems for “Responsible Business”: Exploring the Mechanisms of (de-)Coupling (Massimo CONTRAFATTO, Daniele GERVASIO,

Damiano MONTANI, Sara MOGGI) (3) The Essence of Green Computing for Creating a Sustainable Environment (Kam Po WONG)(4) A Preliminary Study on the Current Function of AIS and its Forthcoming Capability in Reporting Sustainability (Jack WU, Kelvin LO, Tiffany

LEUNG, Artie NG)

Session /Theme Session /ThemeTime

11:00 – 12:45

Venue HHB-209

14:00 – 15:45

HHB-209

16:00 – 17:30

HHB-209

Venue HHB-205

HHB-205