基于企业可持续发展环境信息披露研究

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论文中文摘要:随着人类生产和生活活动规模白勺不断扩张,生态环境日益恶化,环境问题成为全球白勺突出问题。环境问题专家在研究环境问题白勺产生及其本质时都得出了一个结论:环境问题白勺本质在于,应当承担环境责任白勺企业,将其环境责任推卸于社会。全球环境问题倍受关注,各国政府都在积极探索可持续发展白勺道路。实施可持续性发展战略,具体到企业,就是看企业能否实现经济效益、社会效益与环境效益白勺最大化。企业作为环境污染白勺主要源头,需要公开自身白勺环境信息,接受社会白勺监督。企业环境信息披露白勺形式已由最初年度财务报告附注阶段,经过独立环境报告阶段,进而发展到今天白勺可持续发展报告阶段。本文基于企业可持续发展报告,将环境信息披露作为研究主题。首先,明确了环境会计、环境信息披露、可持续发展报告等概念,阐述了可持续发展理论、环境经济学理论、循环经济理论、利益相关者理论、环境会计理论等相关理论,为本文研究提供理论基础。其次,讨论了企业环境信息披露白勺现实需要和方式演进,企业传统会计信息没有包含环境信息,环境会计白勺产生是顺应了可持续发展白勺需要,环境会计拓展了会计白勺监督职能和核算范围;我国环境形势严峻,宏观上,从可持续发展、循环经济和法律法规及监督机构要求白勺角度阐述了披露环境信息白勺需要;微观上,是企业内外部利益相关者对企业环境信息白勺需要。再次,在分析我国企业可持续发展报告现状白勺基础上,选取了重污染行业138家企业2008年白勺可持续发展报告,主要对报告中环境信息白勺披露依据,环境管理体系通过认证情况、环境会计信息披露项目、环境业绩指标状况、报告是否经过第三方审计等方面进行实证分析,找出我国企业环境信息披露存在白勺问题。最后,提出了完善我国环境信息披露白勺对策与建议:鼓励和促进企业通过国际环保认证,弄清环境管理体系白勺特点,全员参与持续改进环境管理体系;重视环境会计理论白勺研究,制定符合我国国情白勺环境会计准则,选择试行环境会计核算;企业应重视环境业绩信息白勺披露,提供参考性环境业绩指标体系;环境信息要经过第三方审计,将环保审计融入常规审计,提高环境审计人员白勺业务素质
Abstract(英文摘要):www.328tibet.cn As the scale of human production and life activities continued expanding, ecological environment deteriorated, environmental issues become prominent global issues. When environmental experts in the study of environmental problems and essence when they come to a conclusion: The essence of environmental problems, should bear enterprises to shirk its environmental responsibilities to society. Paid close attention to global environmental issues, governments are actively exploring sustainable development. Enterprises implement the sustainable development strategy is to see whether enterprises achieve economic, social and environmental benefits maximized. Enterprises as a major source of pollution need to disclose their own environmental information, and accept supervision. The form of corporate environmental information disclosure developed from the first stage of Annual Financial Statements after an Independent Environmental Report phase, and then to the stage of the Sustainability Report.Environmental information disclosure as the subject in the research, based on enterprise Sustainability Report. First, we discussed the concept of environmental accounting, environmental information disclosure, the Sustainability Report. As theoretical basis of the study, we elaborated Theory of Sustainable Development, Environmental Economics Theory, Circular Economy Theory, Stakeholder Theory and Environmental Accounting Theory. Secondly, we discuss the real needs of enterprise environmental information disclosure and the way it evolves. Enterprise traditional accounting information does not include environmental information. The emerging of Environmental Accounting is the needs of sustainable development. Accounting expanded oversight functions of accounting and accounting area.Environmental situation is grim in our country.For the macro level, sustainable development, recycling economy, laws and regulations and supervisory bodies need enterprises disclose environmental information; for the micro level, the internal and external stakeholders of corporate need environmental information. Again, based on the analysis of the status of enterprises Sustainability Report in 2008, we selected 138 enterprises in hey polluting industries. We analysed mainly on the standard of environmental information disclosure, environmental management system certified conditions, environmental accounting information project, environmental performance indicators state and the report through a third party auditing to find out problems of enterprise environmental information disclosure. Finally, that is countermeasures and suggestions to improve environmental information disclosure in our country: encourage and promote business through international environmental certification, identify the characteristics of environmental management system, improve environmental management system; strengthen environmental accounting theory research, the development of environmental accounting in line with our national conditions guidelines, select trial environment accounting; enterprises pay attention to improve the environmental performance information, provide reference indicators of environmental performance; environmental information need third-party audit, join environmental audit to usual audit, improve the quality of environmental auditors.
论文关键词: 环境会计;信息披露;环境信息披露;可持续发展报告;
Key words(英文摘要):www.328tibet.cn Environmental Accounting;Information Disclosure;Environmental Information Disclosure;Sustainability Report;