【作者】 刘丽敏； 王利娜；

【Author】 LIU Limin Wang Lina(School of Accounting,Hebei University of Economics and Business,Shijiazhuang,050061)

【机构】 河北经贸大学会计学院；

【摘要】 企业环境绩效评价是环境会计的主要内容,随着可持续发展理念的深入,企业的利益相关者越来越关注企业对环境受托责任的履行情况,积极评价企业的环境绩效。目前世界各国还没有统一规范的环境绩效评价标准,本文介绍了国际影响较大的环境绩效评价标准:加拿大政府及其《环境绩效评价》、ISO14031环境绩效评价标准、世界可持续发展企业委员会生态效益评价标准、全球报告倡议组织的《可持续发展报告指南》,期望对我国企业环境绩效评价标准的建立和完善有所裨益。更多还原

【Abstract】 Enterprises environmental performance evaluated standard is main content of environmental accounting,the enterprises’ stakeholders concern and evaluate the enterprises’ environmental performance with the deepening of the concept of sustainable development.At present there is no uniform standard about enterprises environmental performance evaluated in the country all over the word,the paper introduces the main international standard about enterprises environmental performance evaluated such as Government of Canada,ISO14031,WBCSD and GRI,the purpose of the paper is to enrich the achievement in such field in China.更多还原