环境会计信息披露对企业价值的影响与对策——以唯品会为例

作     者：孙让 

作者机构：南京林业大学经济管理学院江苏 南京 

出 版 物：《电子商务评论》 (E-Commerce Letters)

年 卷 期：2025年第14卷第1期

页      面：844-850页

学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 

主　　题：电商 环境会计信息披露 企业价值 

摘      要：电商作为我国国民经济的重要部分,不仅提供了许多就业机会,而且也方便了人们的生活。电商产业在为国家经济发展做贡献的同时,也带来了环境问题,进一步强化环境保护成为电商发展的重要内容。文章分析了唯品会环境会计信息披露现状和环境会计信息披露对唯品会企业价值的影响,从环境会计信息披露制度、流程和方法的角度入手提出了改进意见,希望对唯品会企业绿色可持续发展产生积极作用。E-commerce, as an important part of China’s national economy, not only provides many employment opportunities, but also facilitates people’s lives. While the e-commerce industry contributes to the development of the national economy, it also brings environmental problems, and further strengthening environmental protection has become an important aspect of e-commerce development. This paper analyzed the current situation of Vipshop’s environmental accounting information disclosure and the impact of environmental accounting information disclosure on Vipshop’s corporate value, and proposed improvement suggestions from the perspective of environmental accounting information disclosure system, process, and methods, hoping to have a positive effect on Vipshop’s green and sustainable development.