环境报告中的演化趋势

EVOLUTIONARY TRENDS IN ENVIRONMENTAL REPORTING

BUSINESS STRATEGY AND THE ENVIRONMENT · 1996
被引 59
人大 A-ABS 3

中文导读

研究了14家领先公司近年环境报告的发展,以确定最常见的演化趋势,对关注企业环境信息披露的管理者和学者有参考价值。

Abstract

The growing concern of stakeholders about ‘green’ issues has forced many managers to produce environmental reports aimed at providing information on the environmental consequences of a firm's activities. Unfortunately, there are no definite rules about the form, structure and content of environmental reports. The development of the environmental reports of 14 leading companies over the last few years is considered to determine the most common evolutionary trends.

环境报告企业管理环境管理会计