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Journal of Business Ethics

, Volume 154, Issue 3, pp 587–603 | Cite as

The National Ecological Accounting and Auditing Scheme as an Instrument of Institutional Reform in China: A Discourse Analysis

  • Xiaorui WangEmail author
Original Paper
  • 210 Downloads

Abstract

Having been recognised as a “resource-intensive” economy, the People’s Republic of China has been experiencing major implications in terms of ecological environment degradation, which continuously harms the health of the Chinese people and the productivity of China’s economy. Among the political efforts set forth by the Chinese central authorities, the claim of promoting a “National Ecological Accounting and Auditing Scheme” (NEAAS) has been drawing nationwide attention. Through a series of critical discourse analysis on relevant written texts produced by the central authorities, mainstream media and the Chinese academics, this paper sets out to analyse the historical evolution of the institutional context in relation to the establishment of such a scheme, and further, to decipher the ideological underpinnings that have shaped this context. The findings indicate that the signification of NEAAS goes far beyond the environment protection, in that, this scheme constitutes a fundamental institutional reform that the Communist Party of China seeks to conduct.

Keywords

Ecological accounting and auditing Discourse Institutional reform People’s Republic of China 

Abbreviations

CNKI

China Knowledge Resource Infrastructure

CCP

Chinese Communist Party

CDA

Critical discourse analysis

GDP

Gross domestic product

GEP

Gross ecosystem product

GGDP

Green GDP

GHG

Greenhouse gas

MEP

Ministry of Environmental Protection of the PRC

NEAAS

National Ecological Accounting and Auditing Scheme

PRC

People’s Republic of China

SEEA

System for Integrated Environmental and Economic Accounting

SD

Sustainable development

SNA

System of National Accounts

UN

United Nations

WB

World Bank

Notes

Acknowledgement

The author is thankful to the anonymous reviewers of this paper, and to the support of the Chair of Business Ethics and Governance (Chaire Ethique et Gouvernement d'Entreprise, EGE, Fondation Paris-Dauphine).

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Authors and Affiliations

  1. 1.DRM-MOSTUniversité Paris-DauphineParisFrance
  2. 2.MontélimarFrance

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