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环境受托责任使企业对环境绩效的披露成为必然。现有的研究除了在环境绩效的披露方式、方法方面存在欠缺外,对于环境绩效所表达和反映的内容界定也很模糊。笔者认为环境绩效包括环境财务绩效和环境质量绩效两个方面,据此探讨了我国现实条件下一系列较为可行的披露方式、方法,并对其发展趋势进行了设想,旨在构建适合我国国情的环境绩效披露模式。
Environmental fiduciary responsibility makes it imperative for enterprises to disclose environmental performance. In addition to the lack of disclosure methods and methods for environmental performance, the existing research also has a very vague definition of what is expressed and reflected in environmental performance. The author thinks that environmental performance includes two aspects of environmental financial performance and environmental quality performance. Based on this, a series of more feasible ways and methods of disclosure under real conditions in our country are discussed, and their development trend is envisaged. The purpose is to construct a suitable disclosure system suitable for China’s national conditions Environmental Performance Disclosure Model.