4Teoh H,Thong G. Another Look at Corporate Social Responsibility and Reporting:An Empirical Study in a Developing Country[ J ]. Accounting, Organizations and Society, 1984,9 ( 2 ) : 189 - 206.
5Bowman E H ,Haire M. Social Impact Disclosure and Corporate Annual Reports[ J]. Accounting, Organizations and Society, 1976,1 (1) :11 -21.
6Cormier D, Gordo I M. An Examination of Social and Environmental Reporting Strategies [ J ]. Accounting, Auditing & Accountability Journal,2001,14 (5) :587-616.
7Deegan C, Gordon B. A Study of the Environmental Disclosure Policies of Australian Corporations [ J ]. Accounting and Business Research, 1996,26 (3) :187 -199.
8Nieminen T,Niskanen J. The Objectivity of Corporate Environmental Reporting:A Study of Finnish Listed Firms' Environmental Disclosures[J]. Business Strategy and the Environment,2001,10 (1) :29 -37.
9KPMG International Survey of Environmental Reporting 2002 [ Z ]. KPMG Environmental Consulting. DeMeern, The Netherlands.
