摘要
目前,碳排放、温室效应成为制约各国经济发展的重要问题,我国也提倡大力发展低碳经济。对碳信息披露研究的总结,对企业碳信息披露的内涵、披露现状和方式、影响因素等内容分析显示:现阶段碳信息披露研究尚处于起步阶段,完善的碳信息披露体系需融入多个学科的相关理论和研究成果。
Since carbon emissions and green house effect have been taken for the factors restricting the development of the global economy at the present, our country is setting itself on a path towards low-carbon economic growth. The carbon disclosure research summary, the connotation of enterprise information disclosure, carbon disclosure factors affecting the status and ways, etc. which showed that： at the present stage of carbon disclosure of information research is still at the starting stage, system carbon disclosure perfect must be integrated into the relevant theories of many disciplines and research results.
出处
《经济与管理》
CSSCI
2013年第5期90-93,共4页
Economy and Management
关键词
碳信息
信息披露
财务业绩
碳会计
Carbon information
Disclosure
Financial performance
Carbon accounting
