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相对于国内研究,国外对环境信息披露的研究起步较早,且研究成果相对成熟。视角延伸到现在,国内外在环境信息披露研究角度逐渐多元化,不再局限于传统的研究视角,开始从非制度角度和企业的竞争战略等全新的角度探讨企业的社会责任披露,这不仅在环境会计研究史上具有里程碑的意义,而且对当前环境法律法规制度的制定具有指导性作用。
Compared with the domestic research, the research on environmental information disclosure started earlier and the research results are relatively mature. From now on, the research perspectives of environmental information disclosure both at home and abroad are gradually diversified and are no longer confined to the perspective of traditional research. They begin to discuss corporate social responsibility disclosure from a completely new perspective, such as the non-institutional perspective and the enterprise’s competitive strategy. The history of environmental accounting research has the significance of milestone, and it plays an instructive role in the formulation of current environmental law and regulation system.