环境绩效研究:文献综述与研究展望  

Environmental Performance Research: Literature Review and Prospect

作　　者：王杰琼[1] 黄楠[1] 尚文秀[1] 林业进[1] 

机构地区：[1]云南财经大学会计学院

出　　处：《科学决策》2013年第6期81-94,共14页Scientific Decision Making

基　　金：国家自然科学基金项目(项目编号:71062007);云南省教育厅科研基金重点项目(项目编号:Z010051)

摘　　要：环境绩效问题越来越多的受到关注,但由于环境绩效的评价和度量尚无可靠和准确的方法,导致该问题的深入研究受到了一定的限制。基于此,论文对环境绩效的概念、环境绩效的评价与计量、环境绩效信息披露、环境绩效与公司价值、公司治理与环境绩效等方面的文献进行综述,并对环境绩效未来发展方向做出展望。相关结论有助于推动环境绩效相关研究的进一步深入。Environmental performance is getting more and more attention. But there is a lack of re- liable and accurate method to evaluate and measure environmental performance, which result in a certain limitation to further study the problem. This paper gives the literature review of environ- mental performance concept, environmental performance evaluation and measurement, and the disclosure of environmental performance and so on. And it also points out the future development direction for environmental performance, in order to benefit the solution to environmental informa- tion disclosure and environmental performance evaluation.

关 键 词：环境绩效 环境绩效评价 环境绩效披露 

分 类 号：F230.9[经济管理—会计学]