1、3150 英文单词， 1.7 万英文字符 ，中文 5400 字 文献出处： Cho C H , Patten D M . Green accounting: Reflections from a CSR and environmental disclosure perspectiveJ. Critical Perspectives on Accounting, 2013, 24(6):443-447. Green accounting: Reections from a CSR and environmental disclosure perspective Charles H. Cho, D
2、ennis M. Patten Abstract In this commentary, we reect on Thorntons (2013) extension to his original CA Magazine article on environmental accounting (Thornton, 1993) as well as the original contribution. Given our background in social and environmental disclosure research, we question Thorntons narro
3、w focus on environmental accounting as it relates to the debits and credits of nancial reporting, and we attempt to illustrate the problems that voluntary environmental disclosure creates with respect to reduced incentives for companies to improve environmental performance. We conclude by identifyin
4、g our concerns with the future of environmental accounting given the recent rediscovery of the topic by mainstream accounting researchers. Keywords: Environmental; Social; Sustainability 1. Introduction We appreciate the opportunity to reect on, specically, Thorntons (1993, 2013) contributions to th
5、e debate on environmental accounting, and more generally, on what we see as the concerns that environmental (and social) accounting needs to deal with.1 We have carefully read his new exposition and, given its reliance on the original CA Magazine article, w e carefully reviewed it as well. Let us st
6、ate from the beginning, that we agree wholeheartedly with three major points from these works. First, like Thornton (1993, p. 39), we believe that we cant really decide how to do green accounting until we settle some fundamental, epistemological issues of what we are supposed to account for (and we do not believe we have much chance of ever settling those issues). Second, we concur that the asset retirement obligation (ARO) accounting requirements now in place are an improvem
