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我国钢铁行业上市公司碳会计信息披露问题研究 被引量:3

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摘要 对钢铁行业这种重污染行业的上市公司而言,其披露的碳会计信息对于外界而言是举足轻重的。纵观我国钢铁行业上市公司近几年碳会计信息披露的情况,对其披露的方式和披露的内容进行统计分析,得出了钢铁行业上市公司在碳会计信息披露方面存在较大的问题,结合其成因分别从政府监管、社会监督和钢铁行业上市公司自身三个方面提出了完善钢铁行业碳会计披露的相关建议。
作者 熊金粮 戴莎
机构地区 长沙师范学院
出处 《中国管理信息化》 2020年第17期36-37,共2页 China Management Informationization
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