2Dierk.es M. and Preston L.E. Corporate Social Accounting Reporting for the Physical Environment[J]: Acritical l~eview and Implementation Proposal, Accounting, 1997(60) : 3--22.
1[1]Roberts,Robin W.Determinants of Corporate Social Responsibility Disclosure:An Application of Stakeholder Theory[J].Accounting,Organizations and Society,1992,volume17.
2[2]Trotman et al.Associations between Social Responsibility Disclosure and Characteristics of Companies[J].Accounting,Organizations and Society,1981,volume6.
3LaurentLeduc.社会责任计量[M].北京:中国对外翻译出版社,2001..
4DavialFoLinowes. Socio-Economic Accounting 《The Jonrnal of Accounting》, 1968年11月.
5Sylil C. Mobley. The Challenges of Socio-Economic Accounting.《The Accounting Review》 1970年11月.