| 组织合法性理论视角下的社会和环境披露研究评述 |
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| 引用本文： | 戴鑫,毛江华,王武,曹秋良.组织合法性理论视角下的社会和环境披露研究评述[J].管理学报,2011(9):1405-1412. |
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| 作者姓名： | 戴鑫 毛江华 王武 曹秋良 |
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| 作者单位： | 华中科技大学管理学院;河南省科学院博士后科研工作站 |
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| 基金项目： | 国家自然科学基金资助项目(70902011);教育部人文社会科学基金资助项目(09YJC630094) |
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| 摘 要： | 以SSCI、EBSCO和Emerald数据库中检索到的75篇英文文献为样本,基于组织合法性理论视角,从社会和环境披露动机、策略、影响因素和绩效等方面进行梳理分析,概括现有社会和环境披露研究的特征。然后,在此基础上提出了若干建议与展望,以期为国内未来研究提供借鉴。
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| 关 键 词： | 社会和环境披露 组织合法性 披露动机 披露策略 影响因素 披露绩效 |
The Social and Environmental Disclosure Review from Perspective of Organizational Legitimacy Theory |
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| DAI Xin,MAO Jianghua,WANG Wu,CAO Qiuliang.The Social and Environmental Disclosure Review from Perspective of Organizational Legitimacy Theory[J].Chinese JOurnal of Management,2011(9):1405-1412. |
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| Authors: | DAI Xin MAO Jianghua WANG Wu CAO Qiuliang |
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| Institution: | 1(1.Huazhong University of Science and Technology,Wuhan,China;2.Henan Academy of Sciences,Zhengzhou,China) |
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| Abstract: | Based on 75 papers retrieved from SSCI,EBSCO and Emerald database,this paper makes summary of the existing research and analysis of social and environmental disclosure,motivation,strategy,influencing factors and performance from organizational legitimacy theory perspective.It makes some proposals and advices to provide reference for future domestic research in this regard. |
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| Keywords: | social and environmental disclosure organizational legitimacy theory motivations strategies factors performance |
| 本文献已被 CNKI 等数据库收录！ |
