A Study on the Construction of Environmental Image of Four Chinese Banks: Based on Metadiscourse Analysis
DOI:
https://doi.org/10.14738/assrj.1110.17760Keywords:
Metadiscourse, CSR Reports, Chinese Banks, Environmental Information Disclosure, Construction of Environmental Image, corpusAbstract
With the escalating global concern for environmental issues and China's commitment to achieving carbon peaking and neutrality goals, this study aims to investigate how four leading Chinese banks have constructed environmental images through their CSR reports from 2016 to 2021. Utilizing Hyland's (2005) Metadiscourse model and AntConc 3.5.9 for corpus analysis, we quantitatively and qualitatively examine the strategic use of Metadiscourse in these reports. Our findings reveal a dominance of interactive Metadiscourse, particularly transitions and frame markers, which facilitate coherent and structured environmental disclosures. Interactional Metadiscourse, featuring self-mentions and engagement markers etc., underscores the banks' authority and reader engagement. The banks' CSR reports demonstrate commitments to carbon reduction, green finance and credit, ecological agriculture support, and environmental risk management, and then portray proactive environmental images. This research provides insights into how Metadiscourse constructs sustainability discourse in the financial sector, informing ESG reporting and environmental communication strategies.
References
Brammer, S., & Pavelin, S. (2006). Voluntary Environmental Disclosures by Large UK Companies. Journal of Business Finance&Accounting. 33(7‐8), 1168-1188.
C, Gurau. (2013). Developing an environmental corporate reputation on the internet. Marketing Intelligence & Planning.
Cao, G. J. (2022). The New Development of International Sustainable Development Information Disclosure Standard and Its Impact and Inspiration on China's Financial Industry. Southwest Finance, 06, 17-29.
Chen, Q., Zhang S.X., & Chen, Y. Q. (2022). Experience and Trends in Environmental Disclosure by Banks. China Finance, 09, 50-51.
Chan, W. W. (2013). Environmental measures for hotels' environmental management systems: ISO 14001. International Journal of Contemporary Hospitality Management, 21(4-5), 542-560.
Chen, Y. S. (2008). The driver of green innovation and green image – green core competence. Journal of Business Ethics, 81(3), 531-543.
Gao, X. Y., Xiang, N., & Zhao, Q. (2022). Status Quo, Problems and Prospects of Environmental Information Disclosure in Chinese Commercial Banks. Environmental Protection, 50(05), 53-57.
Huang, J., & Zhang X. W. (2022). Exploring the Practice and Development of Commercial Banks' Environmental Information Disclosure under the “Dual Carbon” Goal. Modern Finance Guide, 09, 46-49.
Hossain, M. A., Islam, M. K. S., & Andrew, J. (2006). Corporate Social and Environmental Disclosure in Developing Countries Evidence from Bangladesh University of Wollongong Research Online. Hawaii: the Asian Pacific Conference on International Accounting Issues.
Hyland, K. (2008). Metadiscourse. Beijing, China: Foreign Language Teaching and Research Press.
Karim K. E., Lacina, M. J., & Rutledge, R. W. (2006). The Association between Firm Characteristics and the Level of Environmental Disclosure in Financial Statement Footnotes. Advances in Environmental Accounting and Management. 3(3), 77-109.
Kong, Y. B. (2022). A Study of Metadiscourse Use and Identity Construction in Chinese Diplomatic Speech. Liaoning Normal University.
Li, L. (2022). Study on the Legal System for Disclosure of Environmental Information by Financial Institutions. Journal of Region Financial Research, 08, 52-61.
Lei, Y. (2022). Improvement of Financial Institutions' Capacity for Environmental Information Disclosure. China Finance, 09, 46-47.
Li, Z. Q., & Hu, S. L. (2021). An Analysis of the Current Situation of Environmental Information Disclosure of Listed Banks in China. New Finance, 02, 35-39.
Ma R. (2012). A Study on the Social Responsibility of Financial Enterprises in China. Capital University of Economics and Business.
Ning, X. Q. (2022). Study on the Correlation between Corporate Environmental Information Disclosure Quality and the Cost of Bank Loans. Lanzhou University.
Shao, H. H. (2021). A Contrastive Study of the Construction of Corporate Environmental Protection Image in Chinese and American Energy companies’ corporate social responsibility reports from the perspective of Multimodality. Guangdong University of Foreign Studies.
Stiglitz, J. E., & Weiss, A. (1981). Credit rationing in markets with imperfect information. The American Economic Review. 71(3), 393-410.
V. Moskalenko; V. P. Kolosha; “Economic Component in The Field of Livestock as A Factor of Formation of Sustainable Development in The Context of Rural Areas”, BALANCED NATURE USING, 2020.
Wang, M. H., Zhao, J. X., & Jin Q. Q. (2021). Study on the Performance of Green Credit Implemented by Chinese Commercial banks under the Threshold of Ecological Civilization. Price Theory and Practice, No.444(06), 115-118.
Wang, L. (2022). A Preliminary Study on the Construction of Corporate Culture and the Shaping of Corporate Image. Central China Normal University.
Wen, X. X., Yu, D.Z., & Deng X. (2007). A Comparative Analysis of CSR Reports of Major Financial Groups. China Urban Finance, 10, 17-20+4.
Wang, X. Y., & Ren, Q. X. (2022). Synergistic Development of Banks' Environmental Disclosure and Green Finance. China Finance, 17, 57-58.
Xian, D. X., (2021), An Analysis of the Motivation of Environmental Information Disclosure from the Perspective of Corporate Social Responsibility (CSR). Economic Research Guide, 19, 74-76.
Xu, H. P. (2022). Approaches to Environmental Disclosure by Financial Institutions. Modern Commercial Banking, 18, 44-47.
Yip, T. Y. (2006). Environmental Disclosure in Hong Kong，with Comparison to UK and Canada. Hong Kong Baptist University.
Yang, S. C., & Wang, X. Y. (2012). The Level of Environmental Information Disclosure and Its Influencing Factors in China's Banking Industry: An Empirical Analysis Based on 16 Listed Banks. Finance Forum, 17(03), 33-41+47.
Zou, M. Y. Construction and Promoting Strategy of Enterprise Figure Under NewEconomic Formation. Harbin Engineering University.
Zhang, X. L. (2018). Research on the Supervision Mechanism of Information Disclosure Finance. Shanghai Jiao Tong University.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Xiaoqin Liu, Yinyin Zhang
This work is licensed under a Creative Commons Attribution 4.0 International License.
