内部控制视角下的企业环境责任评价

Evaluation of Corporate Environmental Responsibility from the Perspective of Internal Control

企业在执行内部控制的同时履行环境责任,可促使经济效益、社会效益和环境效益共同提升,使企业实现真正意义上的可持续发展。文章基于信号传递理论和内部控制的有效性,对企业内部控制质量和环境责任展开研究,构建了内部控制视角下环境责任评价方案,有望推动企业积极履行环境责任。

Performing corporate environmental responsibility within internal controls can contribute jointly to enhance the economic,social and environmental benefits,to enable enterprises to achieve sustainable development in the true sense. Based on signaling theory and effectiveness of internal controls,according to a study on the quality of internal control and corporate environmental responsibility,this paper constructed under the responsibility of the internal control environment evaluation perspective diagram ideas,encourage enterprises to actively fulfill their environmental responsibility.