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Abstract:
近年来,全球越来越提倡"绿色环保"理念,我国也在可持续发展的基础上,从人民群众的利益出发,于十九大将生态文明建设提到了新高度.在企业履行低碳责任、节能降耗和污染减排的呼声下,"碳会计"应运而生.虽然我国企业越来越重视碳信息的披露,但就目前而言,碳信息的披露情况还不容乐观.本文从现有的研究成果出发,着眼于探究目前在我国国民经济中占有重大比重的沪市上市公司的碳会计披露情况及披露的反作用力.
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中国商论
ISSN: 2096-0298
CN: 10-1337/F
Year: 2018
Issue: 27
Page: 133-135
Cited Count:
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 2
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