| 从可持续发展视角谈“整合报告”对企业价值的贡献 |
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| 引用本文： | 蔡海静.从可持续发展视角谈“整合报告”对企业价值的贡献[J].财务与金融,2012(1):81-85. |
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| 作者姓名： | 蔡海静 |
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| 作者单位： | 浙江财经学院会计学院,浙江杭州,310018 |
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| 基金项目： | 浙江省教育厅课题科研项目(Y201119621);教育部人文社会科学研究项目(10YJA790176);国家社科基金青年项目(11CGL024)的研究成果 |
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| 摘 要： | ＂整合报告＂代表了企业报告发展的最新趋势。2010年8月,全球报告倡议组织（GRI）与威尔士王子可持续会计项目（A4S）联合成立了国际整合报告委员会（IIRC）,便旨在推动全球建立统一的整合报告框架,该框架建议企业提供一份将财务、环境、社会责任和治理信息经整合的报告,由此掀起了一场关注整合报告的热潮。本文另辟蹊径,从可持续发展理论出发,诠释了整合报告与企业价值创造和可持续发展之间的传导问题。
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| 关 键 词： | 可持续发展 整合报告 价值创造 关联 |
Value Contribution of Integrated Reporting Based on Sustainable Development Perspective |
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| CAI Hai-jing.Value Contribution of Integrated Reporting Based on Sustainable Development Perspective[J].Accounting and Finance,2012(1):81-85. |
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| Authors: | CAI Hai-jing |
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| Institution: | CAI Hai-jing School of Accounting,Zhejiang University of Finance and Economics,Hangzhou 310018 |
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| Abstract: | Integrated reporting represents the latest development trends in corporate reporting.In August 2010,the Global Reporting Initiative(GRI) and the Prince’s Accounting for Sustainability Project(A4S) have announced the formation of the International Integrated Reporting Committee(IIRC) to create a globally accepted sustainability accounting framework.This framework suggests corporations to provide one report which integrated the financial,environmental,social and governance information.Then,it raised an upsurge of research on integrated reporting.This paper starts from the theory of sustainable development and analyzes the relationships between integrated reporting,value creation and sustainable development. |
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| Keywords: | Sustainable Development Integrated Reporting Value Creation Relationship |
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