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环境绩效研究:文献综述与研究展望
引用本文:王杰琼,黄 楠,尚文秀,林业进.环境绩效研究:文献综述与研究展望[J].科学决策,2013(6):81-94.
作者姓名:王杰琼  黄 楠  尚文秀  林业进
作者单位:云南财经大学会计学院
基金项目:国家自然科学基金项目(项目编号:71062007);云再省教育厅科研基金重点项目(项目编号:ZOl0051)。
摘    要:环境绩效问题越来越多的受到关注,但由于环境绩效的评价和度量尚无可靠和准确的方法,导致该问题的深入研究受到了一定的限制。基于此,论文对环境绩效的概念、环境绩效的评价与计量、环境绩效信息披露、环境绩效与公司价值、公司治理与环境绩效等方面的文献进行综述,并对环境绩效未来发展方向做出展望。相关结论有助于推动环境绩效相关研究的进一步深入。

关 键 词:环境绩效  环境绩效评价  环境绩效披露

Environmental Performance Research: Literature Review and Prospect
WANG Jie-qiong,HUANG Nan,SHANG Wen -xiu and LIN Ye-jin.Environmental Performance Research: Literature Review and Prospect[J].Scientific Decision-Making,2013(6):81-94.
Authors:WANG Jie-qiong  HUANG Nan  SHANG Wen -xiu and LIN Ye-jin
Institution:WANG Jie-qiong, HUANG Nan, SHANG Wen-xiu,LIN Ye-jin
Abstract:Environmental performance is getting more and more attention. But there is a lack of reliable and accurate method to evaluate and measure environmental performance, which result in a certain limitation to further study the problem. This paper gives the literature review of environmental performance concept, environmental performance evaluation and measurement, and the disclosure of environmental performance and so on. And it also points out the future development direction for environmental performance, in order to benefit the solution to environmental information disclosure and environmental performance evaluation.
Keywords:environmental performance  environmental performance measurement  environmental performance disclosure
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