Social responsibility investment(SRI)has gradually become a new investment concept in the world.In the context of the new era,SRI has such problems in China such as lack of sufficient policy guarantee,SRI awareness of...Social responsibility investment(SRI)has gradually become a new investment concept in the world.In the context of the new era,SRI has such problems in China such as lack of sufficient policy guarantee,SRI awareness of investors and evaluation awareness of consumers on corporate social responsibility(CSR),and low degree of information disclosure of CSR.This paper puts forward some countermeasures to improve policies,laws and regulations on SRI in China,as well as the information disclosure system of social responsibility.This paper discusses enlightenment of the research progress of foreign SRI to China to promote the further development of SRI in China.展开更多
With the emergence of corporate social responsibility report, more and more listed companies have disclosed social responsibility. Analysts as information intermediaries, how to interpret the corporate social responsi...With the emergence of corporate social responsibility report, more and more listed companies have disclosed social responsibility. Analysts as information intermediaries, how to interpret the corporate social responsibility information？ We analyze the relationship between corporate social responsibility disclosure and analysts investment recommendations.The study found： corporate social responsibility disclosure would affect analysts＇ investment recommendation, the higher the quality of corporate social responsibility disclosure, the higher the rating of analysts investment recommendations.展开更多
As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsi...As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.展开更多
岸线是长江湿地生态系统的重要组成部分,研究其土地利用变化及其生境质量时空响应对长江岸线生态保护和土地资源可持续利用具有重要意义。本文以1990、2000、2010、2020年4期土地利用数据为基础,采用生态系统服务和权衡的综合评估(integ...岸线是长江湿地生态系统的重要组成部分,研究其土地利用变化及其生境质量时空响应对长江岸线生态保护和土地资源可持续利用具有重要意义。本文以1990、2000、2010、2020年4期土地利用数据为基础,采用生态系统服务和权衡的综合评估(integrated valuation of ecosystem services and tradeoffs,InVEST)模型,研究了湖南长江岸线30年来土地利用变化及生境质量时空演变特征。结果表明:(1)1990—2020年湖南长江岸线土地利用格局发生了明显变化,草地、建设用地、未利用土地面积持续增加,占比分别增加了3.69%、0.81%和0.56%,耕地和水域面积持续减小,占比分别降低了2.46%和1.88%。(2)1990—2020年湖南长江岸线生境质量均值为0.8075,其中1990—2010年生境质量呈下降趋势,2010年后生境质量明显提高。生境质量空间分布表现为长江干线到防洪大堤逐渐降低。(3)生境质量等级以“优”和“良好”为主。相较于1990年,2020年生境质量“优”等级和“良好”等级面积占比共减少了0.25%。(4)土地利用转化产生的负面影响大于正面影响,土地利用转化导致生态环境退化和改善的土地利用变化贡献指数(land use change contribution index,CI)分别为-1.8151和0.9569,其中草地、水域转为耕地和建设用地是造成研究区生境质量下降的主要原因。该研究有助于进一步了解长江岸线土地利用变化与生境质量之间的关系,可为长江经济带生态保护和可持续发展提供科学支撑。展开更多
文摘Social responsibility investment(SRI)has gradually become a new investment concept in the world.In the context of the new era,SRI has such problems in China such as lack of sufficient policy guarantee,SRI awareness of investors and evaluation awareness of consumers on corporate social responsibility(CSR),and low degree of information disclosure of CSR.This paper puts forward some countermeasures to improve policies,laws and regulations on SRI in China,as well as the information disclosure system of social responsibility.This paper discusses enlightenment of the research progress of foreign SRI to China to promote the further development of SRI in China.
文摘With the emergence of corporate social responsibility report, more and more listed companies have disclosed social responsibility. Analysts as information intermediaries, how to interpret the corporate social responsibility information？ We analyze the relationship between corporate social responsibility disclosure and analysts investment recommendations.The study found： corporate social responsibility disclosure would affect analysts＇ investment recommendation, the higher the quality of corporate social responsibility disclosure, the higher the rating of analysts investment recommendations.
文摘As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.
文摘岸线是长江湿地生态系统的重要组成部分,研究其土地利用变化及其生境质量时空响应对长江岸线生态保护和土地资源可持续利用具有重要意义。本文以1990、2000、2010、2020年4期土地利用数据为基础,采用生态系统服务和权衡的综合评估(integrated valuation of ecosystem services and tradeoffs,InVEST)模型,研究了湖南长江岸线30年来土地利用变化及生境质量时空演变特征。结果表明:(1)1990—2020年湖南长江岸线土地利用格局发生了明显变化,草地、建设用地、未利用土地面积持续增加,占比分别增加了3.69%、0.81%和0.56%,耕地和水域面积持续减小,占比分别降低了2.46%和1.88%。(2)1990—2020年湖南长江岸线生境质量均值为0.8075,其中1990—2010年生境质量呈下降趋势,2010年后生境质量明显提高。生境质量空间分布表现为长江干线到防洪大堤逐渐降低。(3)生境质量等级以“优”和“良好”为主。相较于1990年,2020年生境质量“优”等级和“良好”等级面积占比共减少了0.25%。(4)土地利用转化产生的负面影响大于正面影响,土地利用转化导致生态环境退化和改善的土地利用变化贡献指数(land use change contribution index,CI)分别为-1.8151和0.9569,其中草地、水域转为耕地和建设用地是造成研究区生境质量下降的主要原因。该研究有助于进一步了解长江岸线土地利用变化与生境质量之间的关系,可为长江经济带生态保护和可持续发展提供科学支撑。
