环境规制对环境会计信息披露的影响——基于M公司案例的分析
Impact of Environmental Regulation on Disclosure of Environmental Accounting Information——A Case Study of M Company
李治燕1
作者信息
- 1. 贵州黔南经济学院,贵州 惠水 550600
- 折叠
摘要
环境规制是促进企业环境保护的重要手段,而环境会计信息披露则是企业履行社会责任和规范运营的重要途径.因此,研究环境规制对环境会计信息披露的影响具有重要意义.文章以M公司为例,通过案例分析探究环境规制对环境会计信息披露的影响,并得出相应结论.结果表明,环境规制对环境会计信息披露具有积极的推动作用.企业应该充分认识到环境会计信息披露对企业可持续发展的重要性,积极履行环境保护责任,提高环境会计信息披露的质量和透明度.
Abstract
Environmental regulation is an important means to promote enterprise environmental protection,and environmental accounting information disclosure is an important way for enterprises to fulfill social responsibility and standardize operation.Therefore,it is of great significance to study the impact of environmental regulation on environmental accounting information disclosure.This research takes M company as an example to explore the impact of environmental regulation on the disclosure of environmental accounting information through case analysis,and draw corresponding conclusions.The results show that environmental regulation has a positive role in promoting the disclosure of environmental accounting information.Enterprises should fully realize the importance of environmental accounting information disclosure to the sustainable development of enterprises,actively carry out the responsibility of environmental protection,improve the quality and transparency of environmental accounting information disclosure.
关键词
环境规制/环境会计信息披露/影响因素Key words
environmental regulation/environmental accounting information disclosure/influential factors引用本文复制引用
出版年
2024
NETL
NSTL
万方数据