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《生态经济(英文版)》 2018-01
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Evolution of corporate environmental information disclosure framework of “knowledge and action”: Based on big data background

ZHANG Shan;YANG Liu;ZHAO Hai-yan;College of Accounting, Heilongjiang Bayi Agricultural University;  
Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.
【Fund】: supported by the Philosophy and Social Science Research Project of Daqing City (Grant No. DSGB2017112);; the Postgraduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017Y79)
【CateGory Index】: F270;F275
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