【摘要】 随着可持续发展理念的深入,企业的利益相关者开始关注企业对环境受托责任的履行情况,越来越多的跨国公司开始披露企业的环境成本。依据环境成本信息披露的相关国际标准,弄清国外企业披露环境成本信息的方式与内容,同时为我国企业环境成本的信息披露与国际接轨采取相应措施。更多还原

【Abstract】 The stakeholders have started to concern and evaluate enterprise environmental performance and environmental cost with the furthered popular concept of sustainable development.This demands more and more enterprises disclose their environmental cost.The paper clarifies the international criterion,form and content of such disclosure in the world in order to improve the accountancy system of enterprises’ environmental cost information disclosure in China.更多还原