Corporate environmental reporting practice is inevitably in disorder in the absence of a consistent and complete conceptual framework.
由于缺乏一套首尾一贯且结构完整的概念框架,企业环境报告实务难免处于混乱无序的状态。
However, theoretical research in the corporate environmental report lagged significantly behind corporate environmental reporting practice.
然而,企业环境报告的理论研究却明显滞后于企业环境报告实务。
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