企业可持续发展报告研究述评——基于GRI《可持续发展报告指南》发布后的文献

Research Review on Corporate Sustainability Reporting——Based on Literatures after the Release of CRT's "Sustainability Reporting Guidelines"

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。

With the eatablishment of the Global Reporting Initiative（C.R1） ami the release and improvement of its ＂Sustainability Reporting Guidelines＂,sustainahility 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 Iendency of sustainability reporting;evaluation index Systran of sustainability reporting;application of GRI＇s guideline in our country and economic consequenees of sustainability reporting.Most of the moating researches focus on the theory aspect of austainahility reporting＇s index system and unpacts on corporate behavior,future researches will locus on the evaluation of corporate sustainability reporting and using empirical methods to inspect the relationship between corporate behavior and disclosure of sustainability reporting.