3[5]Unctad Secretariat. Environmental Financia L accounting and Reporting at The Corporate Level[R]. UN, 3 December 1997.
4汪方军,朱莉欣,黄侃.低碳经济下国家碳排放信息披露系统研究[J].科学研究,2011(4).
5Mercer. Investor Research Project Investor use of CDP Data. (2009). https ://www. cdproject, net/CDPResults/67_329 _204_CDP_Investor_Research_Project_2009. pdf. Visited Date :2012 - 12 - 10.
6Ans Kolk, David Levy. Jonatan Pinkse Corporate Responses in an Emerging Climate Regime : The Institutionalization and Commensuration of Carbon Disclosure [ J ]. European Accounting Review, 2008,17 (4) :719 - 745.
7WBCSD & WRI. The Greenhouse Gas Protocol:A Corporate Accounting and Reporting Standard. http://www, ghgproto- col. org/files/ghgp/public/ghg - protocol - revised, pdf. Visited Date :2013 - 01 - 23.
8BSI et al. , PAS 2050:2008 Specification for the assessment of life cycle greenhouse gas emissions of goods and serv- ices.
10Doran KL,Quinn EL. Climate change risk disclosure: a sector by sector analysis of SEC 10 - K filings from 1995 2008 [ J ]. North Carolina Journal of International Law and Commercial Regulation, 2009,34:101 - 147.