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对企业可持续发展报告的认识与思考 被引量:2

Understanding and Thinking of Report for Sustainable Development of Enterprises
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摘要 可持续发展报告,是一种综合评价企业组织可持续发展业绩的有效工具,她是一种从经济、环境和社会业绩三个方面介绍企业组织在可持续发展方面的行动、业绩及未来,并展示其绿色形象的非财务报告。尽管其历史在国外时间也不长,在国内更属新生事物,但发展势头之迅猛并不亚于当初的ISO 14000。 The captioned report is an efficient tool for evaluating the achievements of a company in sustainable development. It introdnces, from the three aspects of a company including economy, environment and contribution to the society, the performances, achievements and prospects for the sustainable development of the company. It is not a financial report but help cut a green figure before the public for the company. The report does not have a long history abroad and is actually new in China. But its developing tendency is no less vigorous than that of ISO 14000 in the former times.
出处 《上海有色金属》 CAS 2006年第4期21-26,共6页 Shanghai Nonferrous Metals
关键词 可持续发展报告(SDR) 环境报告 报告指南 循序渐近 灵活性要求 第三方审计 sustainable development report (SDR) environment report guidelines for SDR report gradual approaching requirement on flexibility auditing by third party
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