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当前,环保倡议在全球的持续升温,使公司面临发布可持续发展报告的压力剧增,也使有关可持续会计审计的研究成为新的热点。本文拟对国际及香港地区可持续发展报告进展进行简要介绍,并由此提出一些思考。
At present, the continuous warming of environmental initiatives in the world has put pressure on the company to issue sustainability reports and the research on sustainable accounting auditing has become a new hot spot. This article intends to introduce the progress of international and Hong Kong sustainable development report briefly and put forward some suggestions.