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能源审计需求:一个理论框架 被引量:6
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作者 郑石桥 《商业会计》 2022年第20期9-15,共7页
文章从能源委托代理关系出发,以经典审计理论为基础,提出一个能源审计需求的理论框架。资源类能源委托代理关系中,代理人具有自利倾向,在激励不相容、合约不完备、信息不对称和环境不确定的条件下,代理人可能产生能源代理问题;代理人还... 文章从能源委托代理关系出发,以经典审计理论为基础,提出一个能源审计需求的理论框架。资源类能源委托代理关系中,代理人具有自利倾向,在激励不相容、合约不完备、信息不对称和环境不确定的条件下,代理人可能产生能源代理问题;代理人还是有限理性,可能产生次优问题。为了应对代理人的能源代理问题和次优问题,委托人会推动建立能源治理体系,能源审计是能源治理体系中的重要成员,以审计固有功能在能源代理问题和次优问题的治理中发挥作用。资源类能源委托代理关系中的代理人也可能出现审计需求,一是将能源审计作为信号传递机制,二是将能源审计作为能源次优问题的揭示机制。 展开更多
关键词 能源委托代理关系 能源代理问题 能源次优问题 能源治理机制 能源审计需求
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Facilities Management Carbon Footprints: An Audit of Critical Elements of Management and Reporting 被引量:1
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作者 Abbas Elmualim Wisdom Kwawu 《Journal of Civil Engineering and Architecture》 2012年第8期944-952,共9页
Concern for the environmental impact of organizations' activities has led to the recognition and demand for organizations to manage and report on their carbon footprint. However, there is no limit as to the areas of ... Concern for the environmental impact of organizations' activities has led to the recognition and demand for organizations to manage and report on their carbon footprint. However, there is no limit as to the areas of carbon footprints required in such annual environmental reports. To deliver improvements in the quality of carbon footprint management and reporting, there is a need to identify the main elements of carbon footprint strategy that can be endorsed, supported and encouraged by facility managers. The study investigates carbon footprint elements managed and reported upon by facility manager in the UK. Drawing on a questionnaire survey of 256 facility managers in the UK, the key elements of carbon footprints identified in carbon footprint reports are examined. The findings indicate that the main elements are building energy consumption, waste disposal and water consumption. Business travel in terms of using public transport, air travel and company cars are also recognized as important targets and objectives for the carbon footprint strategy of several FM (facilities management) organizations. 展开更多
关键词 Facilities management sustainability policy carbon footprint and environmental impact.
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