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重污染企业“漂绿”行为研究——以HF股份为例

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摘要 绿色发展理念受到各行各业的关注,成为企业可持续发展不可或缺的要素。然而,个别企业却虚饰环保形象,“漂绿”行为频频出现,不仅会对企业的财务绩效和非财务绩效产生负面影响,还会给投资者、市场带来损害。就此,选取HF股份的环保违规事件,结合舞弊三角论,从压力、机会和借口三个要素出发,透彻分析其“漂绿”动因,探讨该企业的“漂绿”手段,并提出针对性的治理对策。
作者 李颖颖
出处 《当代会计》 2023年第23期136-138,共3页 Contemporary Accounting
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