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  • CN 31-2074/F
Volume 34 Issue 4
Nov.  2020
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Article Navigation >  Accounting and Economic Research  > 2020  >  34(4): 79-95
Ma Wenchao, Xia Ye. 2020. The Constraints of Environmental Resources, Enterprises’ Strategic Choice and Environmental Report: Discussions on Fundamental of Environmental Accounting Research. Accounting and Economic Research, 34(4): 79-95.
Citation: Ma Wenchao, Xia Ye. 2020. The Constraints of Environmental Resources, Enterprises’ Strategic Choice and Environmental Report: Discussions on Fundamental of Environmental Accounting Research. Accounting and Economic Research, 34(4): 79-95.
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The Constraints of Environmental Resources, Enterprises’ Strategic Choice and Environmental Report: Discussions on Fundamental of Environmental Accounting Research

  • 1.

    School of Accounting, Zhejiang Gongshang University, Hangzhou Zhejiang 310018, China

  • 2.

    Accounting Society of China, Beijing 100045, China

  • Received Date: 2019-10-28
  • Publish Date: 2020-07-25
    Abstract
  • Based on the constraints of resources, enterprises choose strategies to implement the management. Under the control of instrumental rationality, enterprises choose strategies according to the cost-benefit principle. However, the strong resource constraints encourage enterprises to make more strategic choices with environmental responsibility considered and present a rational value orientation. The socioeconomic analysis on embedding environmental resources shows that the difference of environmental resources, the uncertainty of decision-making and different strategies will lead enterprises to use two different ways of reporting environmental responsibility. This research has significant inspirations for empirical studies on the causes, consequences and effects of environmental management based on environmental reporting.

     

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