环境会计信息坡露与企业绩效相关性研究

随着企业的快速发展,企业对外部环境的关注度越来越高,尤其是对环境的关注度逐渐提升,环境会计信息对企业的财务绩效有一定的影响,本文对环境会计信息披露与企业绩效之间的关系进行分析和探讨,并且提出了环境会计披露的方法,旨在促进企业的可持续发展。     

中西方环境会计信息披露的比较与思考

环境会计又称绿色会计，是记录、分析和报告特定经济体的环境活动所造成的财务影响和环境影响的会计分支。环境会计信息披露是环境会计最主要和最基本的问题之一．也是会计界积极探索的一个热点问题。企业环境会计信息披露是保护环境的客观要求，也是企业履行社会责任、实现可持续发展的需要。     

人力资本驱动型合伙企业会计信息披露分析

文章将以人力资本为企业绩效主要驱动因素的合伙企业定义为人力资本驱动型合伙企业,这类企业中存在实际上已经在财务上将人力认可为资本,却不在会计上加以确认并披露的普遍现象。这类企业虽有个性特征,但也具有会计主体的一般特性,应满足会计信息披露的基本规范和原则,对相应人力资本会计信息予以全面披露。由于存在适用会计规范缺失等现实障碍,使得上述企业的人力资本会计信息至今尚未被全面披露。     

人力资本驱动型合伙企业会计信息披露分析

文章将以人力资本为企业绩效主要驱动因素的合伙企业定义为人力资本驱动型合伙企业,这类企业中存在实际上已经在财务上将人力认可为资本,却不在会计上加以确认并披露的普遍现象.这类企业虽有个性特征,但也具有会计主体的一般特性,应满足会计信息披露的基本规范和原则,对相应人力资本会计信息予以全面披露.由于存在适用会计规范缺失等现实障碍,使得上述企业的人力资本会计信息至今尚未被全面披露.     

会计政策选择对会计信息披露的影响

会计政策作为企业提供财务信息的重要依据,对会计信息披露有着至关重要的影响。本文从会计政策选择的原则出发,分析了会计政策选择对会计信息的影响,讨论了会计信息披露存在的问题,最终探讨了会计信息披露问题的解决对策。会计政策选择贯穿会计政策的全过程,企业选择不同的会计政策引起会计信息质量的差异,从而影响信息使用者进行经济决策。     

环境会计问题研究

一、环境会计的基本内容及发展现状 一、环境会计的基本内容及发展现状 1.环境会计的概念 1.环境会计的概念 环境会计又叫绿色会计，是计量、记录并披露环境污染、污染防治、开发及利用的成本费用，评估环境绩效及环境活动对企业财务状况与经营成果影响的一门新兴会计学科，为企业内外部有关的会计信息使用者进行决策提供数量化和其他形式的信息的一种管理信息系统。 环境会计又叫绿色会计，是计量、记录并披露环境污染、污染防治、开发及利用的成本费用，评估环境绩效及环境活动对企业财务状况与经营成果影响的一门新兴会计学科，为企业内外部有关的会计信息使用者进行决策提供数量化和其他形式的信息的一种管理信息系统。     

环境会计信息披露对企业市场绩效的影响——基于制药行业上市公司数据

在环境污染日益严重的情况下,作为资源主要消耗者、污染制造者源头之一的企业,必须承担更多的环保责任与义务,同时向利益相关者披露环境会计信息。披露环境会计信息会给企业带来何种效应至今仍未有定论。文章以我国102家制药行业上市公司为例,通过多元回归方程并考虑时间上的滞后性,研究其2011—2013年度披露的环境会计信息对2012—2014年度企业市场绩效的影响。实证研究结果表明,环境会计信息披露与市场绩效呈正相关关系,企业加强环境会计信息披露有助于提高其市场绩效。     

不同主体进行选择性不实财务披露的动机与启示

一、选择性不实财务披露假说的基本观点 财务会计的目标在于向外部会计信息使用者提供对决策有用的信息．但在现有的以会计准则为会计政策规范主体的模式下，对某一经济事项的会计处理可能有多种备选的方法，这为企业进行会计政策选择留下了较大的空间。选择性不实财务披露假说（Lawrence，1991）认为这种情形的产生并非偶然，是有其存在的内外在合理性的。该假说认为：影响企业绩效的事件虽然是无法控制的，但是绩效评价者了解企业绩效的方式却是可以控制的。     

会计信息质量、财务绩效与企业社会责任——基于2009年至2011年沪深A股数据分析

本文通过对2009年至2011年302家沪深A股主板上市公司数据的分析,发现了公司会计信息质量与企业社会责任绩效、以及企业社会责任绩效与财务绩效互为显著双向正相关;此外,在主动承担社会责任的企业中,企业自愿披露社会责任报告对社会责任绩效、会计信息质量与财务绩效产生了一定的影响。以期为正处于经济转型期的企业社会责任机制建立与完善提供了参考。     

会计信息质量的侧重修改对管理会计发展的指导价值

会计信息质量高低对企业的经营有重要影响,不仅影响企业会计行业的发展,也对企业做出最佳决策、制定经营目标、制定经营计划以及经营战略构成影响。随着会计信息质量国际化要求的提升及信息披露范围的扩大,近年来会计准则也进行了大幅度的修订与完善,侧重修改了会计信息质量及财务信息披露。对会计信息质量进行有侧重的修改,不仅对传统财务核算会计的业务记录过程造成影响,也将会对管理会计的未来发展带来一定的指引作用。就会计信息制造相关问题、信息质量修改措施以及对管理会计发展的指导价值进行分析,为会计行业整体发展提供参考。     

Carbon disclosure and financial performance: UK environmental policy

The outcome of carbon disclosure, the importance of which has grown remarkably in recent years to become a strategic decision‐making issue for organisations in today's competitive environment, is a subject of lively debate but remains under‐researched in the environmental accounting literature. This study is motivated by this research gap and the growing interest in assessing the financial consequences of corporate involvement in climate change beyond regulatory compliance, as evidenced by firms' voluntary participation in the Carbon Disclosure Project. Using the resource‐based view of the firm as a theoretical framework and linking it to carbon disclosure through Carbon Disclosure Project, we conceptualise and empirically investigate the impact of adopting proactive carbon management policies and communicating them to stakeholders, focusing on the financial performance of the top FTSE350 companies between 2007 and 2015. By developing a comprehensive financial performance index and controlling for several firm characteristics, we find strong evidence that voluntary carbon disclosure is positively associated with firm financial performance. The findings in this paper provide new insights and policy implications for managers, financial stakeholders, and regulators.     

The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation

In determining its environmental disclosure strategy, a firm's management faces a tension between responding to the information needs of financial markets and maintaining its legitimacy within the community. In this paper, relying on information economics and legitimacy theory, we explore how firms resolve this tension. Results show that a firm's environmental disclosure enhances the quality of analysts' information context, which ultimately allows them to make better forecasts. Moreover, financial analysts seem to be able to decipher environmental information, discounting discourses that are inconsistent with a firm's underlying environmental performance. We find also that a firm's environmental disclosure serves another purpose, as it influences how its other stakeholders (beyond financial ones) perceive its legitimacy. Such enhanced legitimacy reduces the information uncertainty faced by financial analysts. Our results suggest also that both economic‐based environmental disclosure and sustainable development and environmental disclosure are useful to analysts in making their forecasts and enhance a firm's legitimacy. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

The relationship between environmental information disclosure and firm valuation: the role of corporate governance

Hopwood argued that accounting has become associated with environmental concerns, and that environmental concerns will be further integrated into accounting practices in the near future. The McKinsey Company discovered that environmental information affects a firm’s value, and that investors in firms with good corporate governance in Asian countries are willing to pay a price premium of 20 % or greater. The increasing need for environmental protection and responsibility to the community on the part of firms have led to environmental protection becoming a critical focal concern of governments, public welfare associations, and the public. Effective implementation of corporate governance has been reported to enhance operating performance and increase firm value. This study applies the Ohlson valuation model to examine the value relevance of environmental information disclosure and corporate governance, and investigate their on firms in Taiwan. The results indicate relationships between total disclosure of environmental information, mandatory disclosure of environmental information, and voluntary disclosure of environmental information and firm value. Corporate governance is positively correlated with the valuation of total disclosure of environmental information and mandatory disclosure of environmental information.     

环境信息披露的融资效应——来自重污染企业的证据

环境信息披露是推进生态环境治理体系和治理能力现代化的重要举措。以2009—2020年沪深A股重污染上市公司为样本,分析了环境信息披露对企业融资方式的影响,揭示了其异质性。实证结果表明：环境信息披露促进了企业的外部融资,而在外部融资中债权融资是主要方式,债权融资的来源是金融负债,而非经营负债;环境信息披露能够提高企业社会声誉,优化投资结构,提高外部金融机构的信任,进而吸引更多金融机构贷款;环境信息披露的融资效应具有明显的异质性特点,在高成长性企业、中小企业和弱环境规制地区企业更为显著。     

上市公司环境会计信息披露与政府监管的博弈分析

本文从博弈论的视角对上市公司环境会计信息披露与政府监管进行了分析,通过建立博弈模型,深入剖析了二者之间的利益与冲突,并进一步从政府监管等角度考虑如何解决当前我国上市公司环境会计信息披露存在的问题,提高上市公司环境会计信息披露的概率与质量。     

Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?

The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial expertise. Moreover, this research analyzes the moderating effect of board gender diversity between these audit committees' attributes and CSR reporting. The results of analyzing 13,178 firm-year observations of non-financial companies show that the presence of an audit committee and audit committee financial expertise are positively associated with CSR disclosure. However, a higher proportion of non-executive directors in audit committees has a negative effect on the disclosure of CSR information. These findings suggest that some audit committees' features play an important role in ensuring the reporting of environmental, social, and economic information. Our evidence also indicates that the presence of female directors on boards increases the positive impact of financial expert membership of audit committees on CSR disclosure, while women directors moderate any negative effect of the percentage of independent directors on audit committees on CSR reporting by increasing the latter. In addition, female directors moderate the positive impact of the existence of an audit committee on the disclosure of CSR information by reducing the latter.     

Business environmental performance measurement

Organisations face increasing demands to measure their environmental performance. This is necessary in order to achieve sustainable development to reassure financial stakeholders that their investments are not at risk, to satisfy the demands of regulators and other non-financial stakeholders and to provide information for customers and employees. Measures can be grouped into ten generic categories - impact, risk, emissions /waste, input, resource, efficiency, customer, financial, normalised and aggregate. At least six different approaches to using measures can be identified - production, auditing, ecological, accounting, economic and quality. Although there has been some limited cross-fertilisation, in most cases they have developed in isolation from each other and have had different drivers, measurement focii and metrics. In order to achieve the comparison, integration and business relevance which is routine in financial performance measurement, a seventh approach - that of strategic environment-related performance measurement - is both needed and beginning to develop. The long term challenge is to stretch measurement systems to include the sustainability of business activities (through impact measures) and the competitive advantage they are creating (through customer and financial measures). A ‘balanced scorecard’ of measures is essential too, as is clear identification of the customers of the measures. The comparison which is facilitated by standardised measurement is also a powerful spur to continuous improvement of environmental performance.     

新会计准则对上市公司信息披露的影响分析

本文在回顾我国会计准则变迁以及概括新准则主要变化的基础上,从内容和形式两个方面研究了新准则对上市公司信息披露的影响。认为新准则对信息披露的影响主要表现在财务报告的构成方面,财务报告的组成及其格式都发生了较大的变化。这些形式和内容上的变化使得新会计准则对上市公司的信息披露提出了更高的要求,上市公司信息披露的逐步完善将有助于投资者做出更准确的投资决策,降低投资风险,必将提高上市公司财务报告的使用价值,增强上市公司业绩的可预测性。     

Sustainable tourism in Greek islands: the integration of activity‐based environmental management with a destination environmental scorecard based on the adaptive resource management paradigm

Tourism is a major industry that can lead to economic gains as well as to degraded environment and social infrastructure. Tourism has the potential to destroy the available common environmental resources through overuse and poor management practices, as limited information disclosure and poor monitoring of actions encourage the perpetuation and extension of environmental problems. Based on the adaptive resource management paradigm for addressing problems related to the use of the commons, this paper suggests a methodology for the development of a management tool that can provide island hotels with a continuous flow of timely, relevant, accurate and objective information on the environmental impact of critical corporate activities. The tool, named the destination environmental scorecard (DES), draws on activity‐based management concepts and can help local hotel SMEs measure and compare their performance against certain standards and thus conduct operations in a responsible and measurable way to the benefit of both business financial performance and regional sustainability. The paper presents the DES operational characteristics and the potential benefits from its implementation. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.