国外企业环境信息披露的特征、动因和作用

被引：38

作者：

沈洪涛 ^{[1
]}

刘江宏 ^{[2
]}

机构：

[1] 北京大学光华管理学院

[2] 暨南大学管理学院

来源：

中国人口·资源与环境 | 2010年 / 20(S1)卷 / S1期

关键词：

环境信息披露; 特征; 动因; 作用;

D O I：

暂无

中图分类号：

X2 [社会与环境];

学科分类号：

083001 ;

摘要：

本文根据国外企业环境信息披露的研究成果,综述性地介绍国外企业环境信息披露的特征、动因和作用。国外企业环境信息披露在披露渠道、披露方式和披露的国家及行业分布等方面形成了特点;企业环境信息披露的动因包括企业特征、环境表现等内部因素和环境监管规定、环境事故以及新闻报道等外部合法性压力因素;企业环境信息披露不仅具有经济后果,而且还有合法性管理的作用。本文最后分析了国外企业环境信息披露对我国企业、监管者和社会公众的启示。

引用

页码：76 / 80

页数：5

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