论环境信息披露审计

在我国、由于国家审计体系还不尽完善,审计的经验还不足,环境审计未纳入审计议程,因此,环境信息披发展的趋势,我国环境信息披露审计的内露审计的内容还难以确定,笔者认为,根据我国现实情况,结合国际上环境审计容应包括如下方面：     

关于环境成本会计信息披露的探讨

叙述了企业环境成本信息的使用对象及目的,并阐明了披露企业环境成本信息的局限性及形式。     

企业环境信息披露动因探讨

企业是应对全球变暖等环境和可持续性问题的主要角色,环境信息披露是实现企业环境责任的必要手段,是环境会计最先应用于专业实务的领域,是指企业将所发生的环境事项、对外部环境带来的影响以及企业的环境治理等信息,通过特定的媒介和形式     

企业环境信息披露若干问题初探

一、环境信息披露的主体环境信息披露可分为宏观和微观两个层面。宏观环境信息披露又包括政府一般环境信息公开和国民经济统计中对环境情况的报告。一般环境信息公开就是政府依法确保公众对环境规划、环境调     

环境信息的披露及其影响

现代工业社会在快速发展的同时,也在以前所未有的速度破坏着人类赖以生存的环境.据专家统计,我国每年由环境污染和破坏,造成的损失高达2000多亿元.环境污染已经不单单是危害后代子孙的问题,它已经危及到我们自身的生存和发展,其危害已被政府和民众所公认.许多企业因环境污染而被勒令定期整改,甚至有的因此而被关闭.在这种形势下,企业若能抓住时机,及时披露环境信息,树立起良好的企业形象,无疑对企业的发展有重要意义.     

公司环境信息会计披露规范研究

本主要从披露狭义方面，就公司环境信息会计披露相关方面进行分析研究，对建立我国环境信息会计披露规范提出基本设想。     

煤炭上市公司环境信息披露研究

煤炭企业在高速成长的同时,也产生了日益严重的环境污染问题,为环境保护带来了巨大的压力。如何对煤炭企业环境问题进行有效治理是当前必须关注的课题。环境信息披露研究成为各学者评价煤炭企业环保意识及环保成果的途径之一。文章以煤炭上市公司为研究对象,从煤炭企业近几年的年报和社会责任报告入手,从环境信息披露的数量、内容和财务三个角度,采用定性和定量两种分析方法,发现煤炭企业在环境信息披露方面普遍存在报喜不报忧、缺乏监管等现象,并从国家和企业两个方面提出改进意见,以求解决煤炭企业在环境信息披露过程中存在的部分问题。     

我国企业环境信息披露现状分析

本文介绍了企业环境报告书的功能和对我国企业环境报告书的编写以及发布的现状进行了分析,并提出了现在我国企业环境信息披露存在的问题及改进方向。     

上市公司环境信息披露研究

当前环境问题越来越受到关注,我国越来越多的上市公司对环境信息进行了披露,但总体上我国上市公司环境信息披露状况并不乐观。本文通过对上市公司环境信息披露的现状进行分析,剖析存在的主要问题,并提出改进环境信息披露的对策。     

Study on the environmental information disclosure of Chinese forestry enterprises

Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.     

我国企业环境信息披露的现状分析

伴随着科技现代化和经济全球化的步伐,人类的物质生活得到了极大改善,然而自然生态环境所遭受的破坏也不容小觑。如何应对当前的环境危机,突破遏止人类发展的"瓶颈",已成为亟待解决的问题。企业作为社会的基本单元,既是社会财富的直接创造者,又是环境污染的主要制造者。作为环境的重要影响者之一,企业理应积极践行可持续发展观,主动对外披露环境信息,切实承担起自身的环境责任。随着国家对环境问题的日益重视,环保立法不断加强,我国企业的环境信息披露状况也有了明显改善。但与西方发达国家相比,无论是在披露内容、披露形式还是披露效果方面,情况仍不容乐观。     

社会责任报告中的环境信息披露

本文以中国百强企业社会责任报告为研究对象,采用指数法,通过构建既遵从国际规范又符合中国实际的评价指标体系,对上述企业报告中环境信息披露的完整状况进行详细分析,全方位探寻这些企业报告中环境信息披露的现状和存在的问题.结果表明:①百强企业社会责任报告的发布水平一般,而环境信息披露总体水平较差,且两者与发达国家相比在数量上和质量上都有明显差距,因此从国家层面发布更权威的信息披露指南、加强企业的社会责任意识与环境管理意识已经迫在眉睫;②总体上看,环境相关行业(高耗能和重污染行业)的环境信息披露水平要优于环境非相关行业,民营企业的环境信息披露水平要略优于国有企业;③定量指标披露状况差是研究对象中普遍存在的一个通病,由此反映出,我国企业的环境管理还有很大的提高空间;④在我国体制下,政府对企业管理要求的高低对企业行为具有重要影响.动员社会力量,努力营造一种强大的社会压力机制,将是提高我国环境管理有效性的最重要手段.     

Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China

Under increasing regulatory pressure to disclose environmental impacts, corporate environmental information disclosure (EID) is becoming more prevalent. However, the motives for EID and disclosure approaches (i.e., symbolic or substantive) remain controversial. Using a sample of data for 742 listed manufacturing firms in China across 3 years, we provide evidence to show that the level of EID is significantly positively associated with a firm's advertising intensity and that firms in moderately competitive industries have a higher propensity for adopting an EID‐based differentiated strategy than firms in stronger or weaker competitive industries. We also find that firms that are more sensitive to environmental issues strategically understate their environmental impact when directly facing consumers. Our results suggest that the implementation of corporate EID is strategic and that firms have strong market motives, even under regulatory pressure to demonstrate legitimacy. We discuss this study's contributions to research on EID theory and implications for strategic EID management.     

The impact of environmental information on professional purchasers' choice of products

Professional food purchasers are an important group of people since they influence what alternatives of a food product consumers will have the possibility to choose between. The aim of the present study was to investigate the inclination among professional purchasers to choose food products associated with more benign environmental consequences. Information about product price, total use of energy, emission of greenhouse gases and use of pesticides associated with production and consumption of one kilogram of minced beef and fresh apples was varied systematically in order to study the relative influence on product preference. Product price was found to influence product preference more than any of the three environmentally related factors. Introduction of a labeling system that indicated whether the environmental impacts associated with a food product during its life cycle were ‘better’ or ‘worse’ than an average product partly increased the effect of environmental information. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Evolution of organizational governance and human resource management in China's township and village enterprises

This study reviews the evolution of organizational governance and human resource management practices in China's non-state sector, with a focus on China's township and village enterprises (TVEs). The empirical investigation on twenty TVEs located in Southern China provided the evidence that, as enterprises move towards a more formal corporate governance structure with clearer property rights relations, their human resource management practices tend to become more marketized, in order to meet the challenge of increased competition in the highly dynamic, transitional Chinese economy.     

非营利组织信息披露与审计——基于汶川地震中16家全国性基金会的案例研究

政府转型可以推动我国公立医院、学校等非营利组织快速发展以及非营利行业由市场化向公益化回归.随着非营利组织的发展,其治理机制建设将备受社会关注,信息披露与审计成为治理机制建设的关键环节.目前我国非营利组织信息披露与审计状况亟待加强.在非营利行业,相比公立医院、学校而言,基金会的信息披露与审计机制建设走在前列,对其进行案例研究有助于提升整个非营利行业的治理水平.以汶川地震中可开展捐赠活动的16家全国性基金会为案例研究其信息披露与审计机制,有利于加强我国非营利组织治理中的信息披露与审计机制建设.     

我国采掘业环境会计信息披露问题探析

采掘业是国家重度污染行业之一,环境会计信息披露与采掘业企业的效益和可持续发展是息息相关的,所以企业应更积极的进行环境信息披露,从而有利于美化企业形象并使信息使用者做出正确的决策。文章以我国采掘业上市公司为例,通过分析上市公司环境会计信息披露的现状,揭示信息披露中存在的问题并提出了促进其发展的对策建议。     

The effects of environmental,social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status

Environmental, social, and governance (ESG) disclosure has become a critical component of corporate reporting. However, the effectiveness of this type of disclosure remains poorly explored among small and medium enterprises (SMEs), despite the fact that these businesses represent the majority of firms around the world. By leveraging on a dataset of Italian listed SMEs, we fill this gap to shed new light on the effects of nonfinancial disclosure on the cost of capital. The study reveals that, in stark contrast with the evidence on large companies, environmental disclosure for SMEs is bound to provoke an increase in the cost of capital. Yet this pattern is capsized when the company is a family SME, as it benefits from environmental disclosure, as large companies do.     

A security evaluation approach for information systems in telecommunication enterprises

In recent years, information systems in telecommunication enterprises have been characterised by boundary expansion and increase of departmental-level applications. These changes increase the complexity of security evaluation and pose new challenges to enterprises' information security. Taking into account the behaviour characters of system users, we put forward a system security evaluation approach based on access paths. This approach can help evaluators and users find out potential security risks without figuring out the boundary of systems explicitly. It has no special requirements for system scale and can be used in the evaluation of enterprise-level and departmental-level systems. This paper also presents the formal definition of access path and related evaluation rules.