摘要
环境规制是促进企业环境保护的重要手段,而环境会计信息披露则是企业履行社会责任和规范运营的重要途径。因此,研究环境规制对环境会计信息披露的影响具有重要意义。文章以M公司为例,通过案例分析探究环境规制对环境会计信息披露的影响,并得出相应结论。结果表明,环境规制对环境会计信息披露具有积极的推动作用。企业应该充分认识到环境会计信息披露对企业可持续发展的重要性,积极履行环境保护责任,提高环境会计信息披露的质量和透明度。
Environmental regulation is an important means to promote enterprise environmental protection,and environmental accounting information disclosure is an important way for enterprises to fulfill social responsibility and standardize operation.Therefore,it is of great significance to study the impact of environmental regulation on environmental accounting information disclosure.This research takes M company as an example to explore the impact of environmental regulation on the disclosure of environmental accounting information through case analysis,and draw corresponding conclusions.The results show that environmental regulation has a positive role in promoting the disclosure of environmental accounting information.Enterprises should fully realize the importance of environmental accounting information disclosure to the sustainable development of enterprises,actively carry out the responsibility of environmental protection,improve the quality and transparency of environmental accounting information disclosure.
作者
李治燕
Li Zhiyan(Guizhou Qiannan Economic College,Huishui Guizhou 550600)
出处
《山东纺织经济》
2024年第3期6-10,共5页
Shandong Textile Economy
关键词
环境规制
环境会计信息披露
影响因素
environmental regulation
environmental accounting information disclosure
influential factors