| 组织合法性理论视角下强制性与自愿性环境披露对比研究 |
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| 引用本文： | 毛江华,戴鑫.组织合法性理论视角下强制性与自愿性环境披露对比研究[J].生态经济(学术版),2011(3). |
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| 作者姓名： | 毛江华 戴鑫 |
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| 作者单位： | 华中科技大学,管理学院,湖北,武汉,430074 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目"企业危机情境下的合法性策略及其效应研究"，中国博士后科学基金资助项目"儒家文化背景下消费者对企业社会价值植入型促销的反应研究" |
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| 摘 要： | 企业的强制性和自愿性社会和环境披露在获取组织合法性层面上有不同的效果.文章基于此领域中最前沿的组织合法性理论,对强制性和自愿性披露的合法性起源、动机、载体以及规制、规范和认知的获得进行了对比,通过研究提出了对我国企业披露实践的启示.
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| 关 键 词： | 组织合法性 社会和环境披露 强制性披露 自愿性披露 |
The Mandatory and Voluntary Environmental Disclosure Comparative Study under Organizational Legitimacy Perspective |
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| MAO Jianghua,DAI Xin.The Mandatory and Voluntary Environmental Disclosure Comparative Study under Organizational Legitimacy Perspective[J].Ecological Economy,2011(3). |
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| Authors: | MAO Jianghua DAI Xin |
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| Institution: | MAO Jianghua,DAI Xin(School of Management,Huazhong University of Science and Technology,Wuhan Hubei 430074,China) |
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| Abstract: | The mandatory and voluntary social and environmental disclosure have different effects in obtaining organizational legitimacy.Based on organizational legitimacy,which is the most advancing theoretical framework in this area,we compared the legitimacy origin,motivation,support of mandatory and voluntary disclosure and compared the different effects in gaining regulation,norms and cognitive legitimacy.Through this research we put forward some proposal on Chinese corporation's disclosure practice. |
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| Keywords: | organizational legitimacy social and environmental disclosure mandatory disclosure voluntary disclosure |
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