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绿色发展背景下上市公司环境会计信息披露研究

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随着气候变化的威胁日益凸出,人们逐渐认识到传统发展模式给环境带来的危害,绿色发展也逐渐成为全球关注的焦点.在此背景下,上市公司环境会计信息披露越来越受到重视.上市公司环境会计信息披露不仅符合国家绿色发展理念,也有利于其自身可持续发展,然而目前我国上市公司环境信息披露存在着许多问题.因此,文章在理解环境会计信息披露的概念和相关理论的基础上,分析了环境会计信息披露的必要性,探究了上市公司环境会计信息披露存在的问题,并提出了相应的改善建议.
Research on Environmental Accounting Information Disclosure of Listed Companies Under the Background of Green Development
As the threat of climate change has become more and more prominent,people have gradually realized that the traditional develop-ment model is harmful to the environment,and green development has gradually become the focus of global attention.Under this background,the environmental accounting information disclosure of listed companies has been more and more valued.Environmental accounting information disclosure of listed companies is not only in line with the national green development concept,but also conducive to its own sustainable development.However,there are many problems in the current disclosure of environmental information of listed companies in our country.Therefore,on the basis of understanding the concept and related theories of environmental accounting information disclosure,this paper analyzes the necessity of environmental accounting information disclosure,explores the problems existing in the disclosure of environmental accounting information of listed companies,and puts forward corresponding suggestions for improvement.

green developmentlisted companiesenvironmental accountinginformation disclosure

王莎莎

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长江大学经济与管理学院,湖北荆州 434000

绿色发展 上市公司 环境会计 信息披露

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(11)
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