重大公共卫生事件及环境变化下企业财务报告可持续披露研究

Research on the Sustainable Disclosure of Corporate Financial Reports under Major Public Health Events and Environmental Changes

通过文献研究法、比较分析法和归纳总结法,探究了2021年以来国际财务报告可持续发展披露准则动向,分析了重大公共卫生事件与环境变化在政策管控、技术变革、市场消费和信誉及雇佣等方面对企业可持续经营的影响,并结合国际可持续发展相关财务信息披露要求,建议从治理流程、战略规划、风险管理、设定的目标和指标四个维度探讨重大公共卫生事件与环境变化下企业财务报告的可持续披露,提出了重大公共卫生事件与环境变化下企业财务报告可持续披露面临的挑战,如披露成本较高、财务影响计量难度大、企业现阶段披露能力有限等。

Through literature research,comparative analysis and inductive summary method,this paper explores the trend of international financial reporting sustainability disclosure standards since 2021,analyzes the impact of major public health events and environmental changes on corporate sustainable operation in terms of policy control,technological change,market consumption,reputation and employment,and combines the requirements for international financial information disclosure related to sustainable development.The four dimensions of the goals and indicators set by the set discuss the sustainable disclosure of corporate financial reports under major public health events and environmental changes,and put forward the challenges faced by the sustainable disclosure of corporate financial reports under major public health events and environmental changes,such as the high cost of disclosure,the difficulty of measuring financial impact,and the limited disclosure ability of enterprises at this stage.