环境会计相关实证研究综述

被引：1

作者：

武剑锋

机构：

[1] 北京第二外国语学院国际商学院

来源：

国际商务财会 | 2016年 / 08期

关键词：

环境会计; 环境信息披露; 环境绩效;

D O I：

暂无

中图分类号：

F235 [各部门会计和簿记]; X196 [环境经济学];

学科分类号：

02 ; 0201 ; 020106 ;

摘要：

本文详细回顾了环境会计涉及到的实证研究及进展,主要包括:企业环境信息披露从主动承担责任到被动屈服于外界压力的三个认知阶段及其对资本市场的影响;环境绩效纳入实证研究的视野,为环境和经济相关研究构筑了探究的桥梁;环境绩效与经济绩效既矛盾、又统一的历史争议;最后回到环境本身,总结了环境信息披露与环境绩效争而未果的话题,企业披露环境信息究竟是诡辩还是申明?

引用

页码：60 / 65

页数：6

共 17 条

[1] 环境信息披露制度、公司治理和环境信息披露 [J].

毕茜 ;

彭珏 ;

左永彦 .

会计研究, 2012, (07) :39-47+96

[2] 舆论监督、政府监管与企业环境信息披露 [J].

沈洪涛 ;

冯杰 .

会计研究, 2012, (02) :72-78+97

[3] 环境披露、环境绩效和财务绩效关系的实证研究 [J].

吕峻 ;

焦淑艳 .

山西财经大学学报, 2011, 33 (01) :109-116

[4] Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting [J].

Peters, Gary F. ;

Romi, Andrea M. .

JOURNAL OF BUSINESS ETHICS, 2014, 125 (04) :637-666

[5]

Perceived Greenwashing: The Interactive Effects of Green Advertising and Corporate Environmental Performance on Consumer Reactions[J] . Gergely Nyilasy,Harsha Gangadharbatla,Angela Paladino.Journal of Business Ethics . 2014 (4)

[6]

Green Firm‐Specific Advantages for Enhancing Environmental and Economic Performance[J] . Nitish Singh,Yung‐Hwal Park,Carri R. Tolmie,Boris Bartikowski.Global Business and Organizational Excellence . 2014 (1)

[7]

Environmental Orientation and Economic Performance: a Quasi‐experimental Study of Small Swedish Firms[J] . Marcus Linder,Joakim Bj?rkdahl,Daniel Ljungberg.Bus. Strat. Env. . 2014 (5)

[8]

Stakeholder perceptions and involvement in the implementation of EMS in ports in Vietnam and Cambodia[J] . Xuan-Quynh Le,Van-Hieu Vu,Luc Hens,Bas Van Heur.Journal of Cleaner Production . 2014

[9]

A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies[J] . Elisabeth Albertini.Journal of Business Ethics . 2014 (2)

[10]

An intertemporal approach to measuring environmental performance with directional distance functions: Greenhouse gas emissions in the European Union[J] . Andrés J. Picazo-Tadeo,Juana Castillo-Giménez,Mercedes Beltrán-Esteve.Ecological Economics . 2014

← 1 2 →