摘要
越来越多的企业已经或将要进行环境信息披露。众多学者对环境信息披露进行了大量的理论与实证研究。文章就环境信息披露的几个重要问题进行组织和评述,即环境信息披露理论基础、动机、影响因素,环境信息披露对公司价值的影响,环境信息披露模式等,指出研究存在的缺陷和未来的研究趋势。
More and more enterprises have disclosed or will disclose environmental information. Many scholars have carried out lots of theoretical and empirical researches on environmental information disclosure. This paper analyses the existing literature relating to several important problems about environmental information disclosure： its theoret- ical basis, motivation, influence factors, its effects on a company＇ s value, etc. , and models of disclosure, etc. Lastly, this paper indicates the flaws of the researches and the future trend in research.
出处
《三峡环境与生态》
2012年第6期50-53,共4页
Environment and Ecology in the Three Gorges
基金
浙江省社科联省级社会科学学术著作出版资金资助项目(2011CBB14)
浙江省教育厅项目(Y201120732)
关键词
环境信息披露
重要问题
缺陷
趋势
environmental information disclosure
important problem
flaw
trend
