财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2015年
2期
92-96
,共5页
企业可持续发展报告%评价体系%经济后果%全球报告倡议组织(GRI)
企業可持續髮展報告%評價體繫%經濟後果%全毬報告倡議組織(GRI)
기업가지속발전보고%평개체계%경제후과%전구보고창의조직(GRI)
Corporate Sustainability Reporting%Evaluation System%Economic Consequences%Global Reporting Initiative (GRI)
随着全球报告倡议组织(GRI)的成立及其《可持续发展报告指南》的发布与改进,可持续发展报告在全球范围内得到广泛的推行。现有文献对企业可持续发展报告的研究主要集中在四个方面:可持续发展报告的发展历程、现状与趋势,可持续发展报告评价指标体系的构建与实证研究,GRI指南在我国的应用情况以及可持续发展报告带来的经济后果。现有研究大多是对可持续发展报告评价指标体系与影响公司行为的方式进行理论分析,未来研究方向将集中在企业可持续发展报告的评价以及运用实证方法检验公司行为与可持续发展报告的披露两者之间的关系上。
隨著全毬報告倡議組織(GRI)的成立及其《可持續髮展報告指南》的髮佈與改進,可持續髮展報告在全毬範圍內得到廣汎的推行。現有文獻對企業可持續髮展報告的研究主要集中在四箇方麵:可持續髮展報告的髮展歷程、現狀與趨勢,可持續髮展報告評價指標體繫的構建與實證研究,GRI指南在我國的應用情況以及可持續髮展報告帶來的經濟後果。現有研究大多是對可持續髮展報告評價指標體繫與影響公司行為的方式進行理論分析,未來研究方嚮將集中在企業可持續髮展報告的評價以及運用實證方法檢驗公司行為與可持續髮展報告的披露兩者之間的關繫上。
수착전구보고창의조직(GRI)적성립급기《가지속발전보고지남》적발포여개진,가지속발전보고재전구범위내득도엄범적추행。현유문헌대기업가지속발전보고적연구주요집중재사개방면:가지속발전보고적발전역정、현상여추세,가지속발전보고평개지표체계적구건여실증연구,GRI지남재아국적응용정황이급가지속발전보고대래적경제후과。현유연구대다시대가지속발전보고평개지표체계여영향공사행위적방식진행이론분석,미래연구방향장집중재기업가지속발전보고적평개이급운용실증방법검험공사행위여가지속발전보고적피로량자지간적관계상。
With the establishment of the Global Reporting Initiative (GRI) and the release and improvement of its "Sustain-ability Reporting Guidelines", sustainability reporting has been widely implemented in the global scope. Research on corporate sustainability reporting of existing literatures mainly focus on four aspects: development process, present situation and tendency of sustainability reporting; evaluation index system of sustainability reporting; application of GRI's guideline in our country and economic consequences of sustainability reporting. Most of the existing researches focus on the theory aspect of sustainability reporting's index system and impacts on corporate behavior, future researches will focus on the evaluation of corporate sustain-ability reporting and using empirical methods to inspect the relationship between corporate behavior and disclosure of sustain-ability reporting.