碳信息披露研究综述被引量：12

A Research Review on Carbon Information Disclosure

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摘要企业碳信息披露课题是新近环境会计学领域的研究热点。基于现有文献资料对国内外主要的碳信息披露文献进行详实的梳理,介绍企业碳信息披露研究的理论基础,分析企业碳信息披露现状并阐述碳信息披露给企业带来的经济后果方面的研究进展,在此基础上指出现有研究的不足及今后的研究方向,为进一步深化理论研究奠定基础,为实证研究提供借鉴。 Recently, enterprise carbon information disclosure topic is the new hot spot in the field of environmental ac- counting research. Based on the previous literatures, it offers a synergetic view of the research on carbon information disclo- sure at home and abroad. It introduces the theoretical basis and analyzes the research status of carbon information disclosure for enterprise. Then, it expounds research progress in the aspect of the impact about carbon information disclosure on eco- nomic consequences and social effect. Based on this, it points out the lack of existing research and future research direc- tions. This plays a fundamental role in enriching the theoretical study of carbon information disclosure, and will provide better reference for deepening further theoretical and empirical research.

作者李力杨园华牛国华孙璐

机构地区哈尔滨工业大学深圳研究生院佛山市地方税务局

出处《科技管理研究》 CSSCI 北大核心 2014年第7期234-240,共7页 Science and Technology Management Research

基金教育部人文社会科学研究规划基金"碳信息披露对企业价值创造的影响研究"(13YJAZH044)

关键词碳信息披露经济后果综述 carbon information disclosure economic consequence review

分类号 F275 [经济管理—企业管理] F205 [经济管理—国民经济]

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