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浅谈利益相关者视角下汽车产业社会责任的履行
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作者 邓哲 《当代经济》 2013年第22期162-163,共2页
为提升汽车企业社会责任的履行,本文从利益相关者的视角下出发,提出汽车产业社会责任履行的提升策略,这对构建社会主义和谐社会具有重要意义。
关键词 社会责任利益相关者和谐社会
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公众参与活动:利益相关者合作的新范式
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作者 王化起 《社会工作》 2009年第10期9-12,共4页
近些年来企业社会责任(Corporate Social Responsibility,简称CSR)问题逐渐在理论上得到研究者的重视,并且在实践中传播开来。本文承接这一理论上的探讨,以科斯的企业契约论和产权效率论为视角,试图进一步挖掘企业社会责任在中国的具体... 近些年来企业社会责任(Corporate Social Responsibility,简称CSR)问题逐渐在理论上得到研究者的重视,并且在实践中传播开来。本文承接这一理论上的探讨,以科斯的企业契约论和产权效率论为视角,试图进一步挖掘企业社会责任在中国的具体历史情境中的丰富内涵,把握国内企业社会责任的实践经验,分析已经出现的企业责任运作模式,并提出中国企业社会责任实践发展过程中NGO参与和员工参与两条路径。 展开更多
关键词 企业社会责任利益相关者NGO参与员工参与
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企业社会责任与其财务目标的关系 被引量:1
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作者 吴元元 《中国市场》 2011年第52期81-82,共2页
本文从企业财务目标的角度出发,对社会责任的含义、社会责任的划分及其与财务目标的关系进行了综述,并探讨了社会责任对企业实现财务目标的影响。
关键词 社会责任 财务目标 经济责任 利益相关者责任 环境责任
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对我国企业社会责任建设的思考——企业履行社会责任的边界 被引量:5
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作者 潘旭 《科技创新导报》 2009年第2期184-185,共2页
在我国,企业社会责任是一个已经引来众多人关注的话题。面对经济全球化背景下大量跨国公司的蜂拥而入,国际社会责任的实践及标准被带到了中国,跨国公司在华社会责任活动的实践为我国企业提供了参照。同时国有企业改革步伐加快,针对国有... 在我国,企业社会责任是一个已经引来众多人关注的话题。面对经济全球化背景下大量跨国公司的蜂拥而入,国际社会责任的实践及标准被带到了中国,跨国公司在华社会责任活动的实践为我国企业提供了参照。同时国有企业改革步伐加快,针对国有企业、民营企业等经济微观主体社会责任问题的讨论也逐渐增多。如何界定符合我国实际的企业社会责任标准,如何将企业和谐发展有机地整合到社会和谐进步当中,是一个非常有理论意义和实践价值的研究领域。 展开更多
关键词 企业社会责任 企业社会责任/利益相关者模型 权力与责任对等原则
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中国企业社会责任评价体系的构建 被引量:1
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作者 李华 陈毓敏 《绿色财会》 2014年第2期3-5,共3页
企业的社会责任自从被提出以来就备受关注,一直是社会各界的聚焦点。构建中国企业社会责任评价体系不仅有利于客观评价企业社会责任,而且在这一领域的进一步研究中具有重要应用价值。本文基于企业社会责任理论和利益相关者理论,通过理... 企业的社会责任自从被提出以来就备受关注,一直是社会各界的聚焦点。构建中国企业社会责任评价体系不仅有利于客观评价企业社会责任,而且在这一领域的进一步研究中具有重要应用价值。本文基于企业社会责任理论和利益相关者理论,通过理论分析、访谈及问卷调查等方法,构建了由8个一级指标、29个二级指标组成的我国企业社会责任评价体系,并且通过模型说明了该评价体系的应用。 展开更多
关键词 企业社会责任利益相关者评价体系
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企业承担社会责任的外生性压力与内生性动力分析
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作者 王海菲 曹晓雪 《国际商务财会》 2012年第12期82-85,共4页
本文利用利益相关者理论、资源基础理论、可持续发展理论、政治经济学相关理论等分析了企业承担社会责任的驱动因素,将其划分为外生性压力与内生性动力,并指出,目前企业自觉履行社会责任已成趋势。基于可持续发展的终极目标,只有内生的... 本文利用利益相关者理论、资源基础理论、可持续发展理论、政治经济学相关理论等分析了企业承担社会责任的驱动因素,将其划分为外生性压力与内生性动力,并指出,目前企业自觉履行社会责任已成趋势。基于可持续发展的终极目标,只有内生的源动力才能促使企业圆满并永续地解决与各利益相关方的博弈。 展开更多
关键词 社会责任政府规制利益相关者资源基础理论
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美国2006年《中国军力报告》与对华新战略 被引量:3
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作者 张金翠 《世界经济与政治论坛》 CSSCI 北大核心 2006年第5期84-90,共7页
本文首先介绍了美国2006年《中华人民共和国军力报告》[1]的主要内容,继而剖析了报告中的两个新关键词“负责任的利益相关者”和“两面下注”,并对“两面下注”的美国对华新战略进行政策解读,最后提出对未来美国对华战略的展望。
关键词 责任利益相关者 两面下注 政策实践
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论现代企业财务管理目标的理性选择
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作者 满艳春 李研 《中共济南市委党校学报》 2009年第4期30-32,共3页
财务管理的目标是企业理财活动所希望实现的结果,是评价企业理财活动是否合理的基本标准。科学地设置财务管理最优目标,对优化理财行为,实现财务管理的良性循环,在理论和实践上都有重要的意义。对目前我国学术界存在的几种关于财务管理... 财务管理的目标是企业理财活动所希望实现的结果,是评价企业理财活动是否合理的基本标准。科学地设置财务管理最优目标,对优化理财行为,实现财务管理的良性循环,在理论和实践上都有重要的意义。对目前我国学术界存在的几种关于财务管理目标的观点进行分析,认为利益相关者责任目标是我国企业财务管理目标的理性选择。 展开更多
关键词 企业财务管理目标 企业价值最大化 利益相关者责任
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Corporate Social Responsibility: Internet as Communication Tool Towards Stakeholders
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作者 Laurent Amone Perrine Ferauge Angy Geerts Laetitia Pozniak 《Journal of Modern Accounting and Auditing》 2011年第7期697-708,共12页
In a changing world, sustainable development is at the core of all conversations, included those of the companies. Corporate social responsibility (CSR) is mentioned in this context. This phenomenon requires interac... In a changing world, sustainable development is at the core of all conversations, included those of the companies. Corporate social responsibility (CSR) is mentioned in this context. This phenomenon requires interactions with stakeholders, therefore companies have to communicate on their sustainable actions. In order to do that, internet is a very relevant communication tool. Thanks to a content analysis and the scoring technique, this paper aims first to classify Belgian companies involved with corporate social responsibility which communicate a lot through the Internet. Secondly it will try to bring about a better understanding of the strategic elements on which companies have to set the focus in their communication strategies. 展开更多
关键词 COMMUNICATION INTERNET corporate social responsibility WEB
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Sustainable Data Analytics for Environmental Performance Monitoring in Dynamic Supply Chain Infrastructure
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作者 Eugene Wong Tony Wines Serena Li 《Management Studies》 2017年第6期483-492,共10页
The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations per... The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations. 展开更多
关键词 sustainability reporting supply chain management global reporting initiative corporate socialresponsibility
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Corporate Sustainability and Ethical Codes Effectiveness
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作者 Daniela M. Salvioni Riccardo Astori Raffaella Cassano 《Journal of Modern Accounting and Auditing》 2014年第9期969-982,共14页
In the last years, the issues regarding both sustainable development and business global responsibility have qualified the corporate governance effectiveness. Many international institutions have intervened and the co... In the last years, the issues regarding both sustainable development and business global responsibility have qualified the corporate governance effectiveness. Many international institutions have intervened and the companies, at least formally, have increased their attention to the interaction between stakeholder relationship management and economic, social, and environmental responsibility. The numerous and frequent scandals underline the discrepancy between the firms' formal statements and the substantial behaviors. Most of the companies, in the industrialized country, publish well-structured code of ethics and conduct, explicating the strategic values assigned to the global responsibility. The research considers the capability of the code of conduct to influence effectively the behaviors, in relation with the needs of transparency, sharing, coherent individual behavior, and control. In relation to the importance conferred to the sustainable development by the European Union (EU), the analysis examines listed companies with the greatest market capitalization operating in the Great Britain, Germany, and Italy, in order to verify the firms' behavioral uniformity and the effectiveness of sustainability policies. The analysis shows that the codes of ethics seem to remain only formal declarations. Conscious and rational governance not only transfers values and principles of sustainability to the firm's behaviors and its result system, but also goes beyond a mere diffusion and formalization of codes of ethics and conducts. To achieve that, it is necessary to develop productive behaviors focused on the risk control and on managing behaviors of all the organization's members, in particular in reference to the stakeholder relationship management. The codes of ethics, in fact, seem to assume a poor relevance for the corporate sustainability promotion if a correct formal structure does not occur integrated with strategies and processes which assure a constant workability. It requests especially: the ethic culture diffusion and sharing of related values and principles; definition and integration of critical success dimensions in relation to economic, environmental, and ecological responsibility; and identification of relevant ethical parameters and control of their observance. 展开更多
关键词 sustainable development MANAGEMENT internal control risk management
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企业市场
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《商用汽车》 2019年第10期7-15,共9页
东风公司发布2018年度社会责任报告2019年10月12日,东风汽车集团有限公司(简称:东风公司)正式发布《2018年度社会责任报告》。这是东风公司连续发布的第11份社会责任报告,经中国企业社会责任报告评级专家委员会的专业评审,该报告连续第... 东风公司发布2018年度社会责任报告2019年10月12日,东风汽车集团有限公司(简称:东风公司)正式发布《2018年度社会责任报告》。这是东风公司连续发布的第11份社会责任报告,经中国企业社会责任报告评级专家委员会的专业评审,该报告连续第5年获得五星级评价。《报告》从政治责任、经济责任、利益相关者责任、环境责任、社会公益责任等五大责任领域. 展开更多
关键词 社会责任报告 东风公司 东风汽车集团 利益相关者责任 政治责任 责任领域 社会公益责任
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A Responsible Tourism System at Glacier Tourism Sites:Reducing the Impacts of Tourism Activities on Glaciers 被引量:1
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作者 WANG Shuxin TAN Chunping +3 位作者 DU Jiankuo TANG Zi LIU Chenyan WANG Yarong 《Journal of Resources and Ecology》 CSCD 2022年第4期697-707,共11页
The anthropogenic heat release from tourism activities has a cumulative effect on glacial retreat when coupled with climate change.Mitigating the impacts of glacial tourism activities on glaciers and promoting the sus... The anthropogenic heat release from tourism activities has a cumulative effect on glacial retreat when coupled with climate change.Mitigating the impacts of glacial tourism activities on glaciers and promoting the sustainable development of glacial tourism have become urgent issues.Taking Yulong and Hailuogou glacier tourism destinations as examples,we collected survey questionnaires related to glacial tourists(n=1113)and tourism companies(n=329)by systematic field surveys during 2016–2017,and we obtained data on energy consumption from catering,accommodation,transportation,sightseeing,shopping,entertainment,and waste disposal.This study builds a responsible tourism system and discusses the strategies and measures used to engage stakeholders(mainly tourism companies,tourists,local governments,tourism associations,and the central government)in responsible tourism in order to reduce the impacts of tourism activities on glaciers.These strategies mainly include:improving the energy efficiency of the supply of tourism products and services,promoting the consumption of low-energy tourism products and services,strengthening the supervision and management of low-energy consumption tourism development,creating an environment for energy savings and consumption reduction,and establishing a long-term operational mechanism for responsible tourism management.A rewsponsible tourism system allows stakeholders to properly address this dilemma,internalize sustainable development goals to find their intrinsic self-discipline,and work together to fulfill the public responsibility of realizing the sustainable development of glacial tourism. 展开更多
关键词 glacier tourism STAKEHOLDERS responsible tourism system sustainable development
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