Introduction
摘要
This introductory chapter outlines the structure and thematic scope of the book, which is organized into two main parts. The first part offers an extensive literature review, examining the conceptualization and evolution of corporate environmental performance (CEP). It explores performance measurement methodologies and their influence on disclosure practices, highlighting the objectives and implications of measurement systems. Additionally, it addresses the intersections between environmental accounting and corporate accountability, emphasizing their relevance to organizational transparency and responsibility. The second part focuses on empirical research, investigating the integration of environmental governance mechanisms and CEP within environmental management accounting (EMA) systems. It presents a theoretical framework, formulates hypotheses, and details the methodological approach adopted in the study. This part further analyzes and discusses the empirical findings, drawing connections between governance practices and environmental outcomes. The book concludes by synthesizing key insights, offering managerial implications, identifying avenues for future research, and reflecting on the limitations of the study. This work contributes to the scholarly discourse by linking theoretical exploration with empirical evidence, providing a comprehensive understanding of corporate environmental practices.