环境绩效信息披露的制度背景和理论基础研究  

Institutional Background and Theoretical Basis of Environmental Performance Information Disclosure

作　　者：申琳 SHEN Lin(Henan College of Industry and Information Technology,Jiaozuo Henan 454000,China)

机构地区：[1]河南工业和信息化职业学院,河南焦作454000

出　　处：《河北能源职业技术学院学报》2018年第2期57-58,61,共3页Journal of Hebei Energy College of Vocation and Technology

摘　　要：伴随着近年来日益频发的劳工纠纷、环境污染等一系列的社会问题,企业社会责任研究受到了各国的普遍重视。我国环境绩效信息披露目前尚处于起步阶段,企业社会责任信息披露的研究是完善会计理论的迫切需要。文章从环境绩效信息披露的国内外制度背景入手,阐述了环境绩效信息披露的四个理论基础。With the increasing number of labor disputes,environmental issues and other social issues in recent years,the research on corporate social responsibility is paid attention to by all countries. China＇s environmental performance information disclosure is still in the initial stage. The study of corporate social responsibility information disclosure is an urgent need to improve accounting theory. This paper starts with the domestic and foreign institutional background of environmental performance information disclosure,expounds four theoretical bases of environmental performance information disclosure.

关 键 词：企业社会责任 环境绩效 可持续发展 信息披露 

分 类 号：F275[经济管理—企业管理]