企业环境信息披露:研究评估与理论框架构建

Enterprise Environmental Disclosure: An Assessment of Theoretical Study and Establishing the Theoretical Framework

本文采用档案研究的方法,以全面宽松的检索词和精确严谨的筛选条件,选取2002年-2014年间发表在《管理世界》、《会计研究》、《中国人口·资源与环境》、《中国软科学》、《中国管理科学》、《管理评论》、《南开管理评论》、《预测》和《管理学报》九种期刊上有关企业环境信息披露理论研究的49篇文献为研究样本,从文献的发展轨迹、研究内容和研究方法三个方面对样本文献进行了评估,重点构建了企业环境信息披露理论框架。

This paper uses archival study method,and selects 49 research papers with fully and loose search terms and precise acceptance conditions as samples. These papers were published in Management World,Accounting Research,China Population Resources and Environment,China Soft Science,Chinese Journal of Management Science,Management Review,Nankai Business Review,Forecasting and Chinese Journal of Management during 2002- 2014 about theoretical research on enterprise environmental disclosure. We make an assessment of sample papers from development path,research contents and research methods. Then,we construct the theoretical framework of enterprise environmental disclosure.