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行胜于言:以ESG促进企业价值提升与可持续发展 被引量:1
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作者 张为国 解学竟 《财会月刊》 北大核心 2024年第18期22-35,共14页
随着国内国际可持续披露准则的建立和健全,全球可持续发展及可持续信息披露进入了历史发展的新阶段。但以往的文献更多关注如何帮助企业进行可持续信息披露,较少关注企业应该如何优化可持续发展行为。本文结合相关法规准则的发展、中国... 随着国内国际可持续披露准则的建立和健全,全球可持续发展及可持续信息披露进入了历史发展的新阶段。但以往的文献更多关注如何帮助企业进行可持续信息披露,较少关注企业应该如何优化可持续发展行为。本文结合相关法规准则的发展、中国资本市场现状以及中国企业特点,从十个方面提出如何通过ESG促进企业价值提升和可持续发展。 展开更多
关键词 ESG 持续披露准则 持续信息披露 可持续发展行为
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关于“可持续发展”立法问题的探讨 被引量:6
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作者 钟茂初 《河北法学》 CSSCI 北大核心 2007年第2期19-22,共4页
由于我国面对日益严重的资源短缺、环境恶化、生态破坏问题,亟须在“科学发展观”的指导下建立起可持续发展法律体系。对可持续发展法律的生态化原则、可持续发展法律中的国家发展目标与政府职责、可持续发展法律对有关生态环境及资源... 由于我国面对日益严重的资源短缺、环境恶化、生态破坏问题,亟须在“科学发展观”的指导下建立起可持续发展法律体系。对可持续发展法律的生态化原则、可持续发展法律中的国家发展目标与政府职责、可持续发展法律对有关生态环境及资源的制度保障、适应可持续发展的产业发展法律和政策、适应可持续发展的企业行为规范、适应可持续发展的消费者行为规范、适应可持续发展的社会团体的法律地位等问题进行探讨。 展开更多
关键词 可持续发展法律 法律制度创新 可持续发展行为规范
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A DSS DEVELOPMENT AND APPLICATION FOR SUSTAINABLE DEVELOPMENT
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作者 沈惠璋 王浣尘 +2 位作者 刘铎 亢政刚 丁雷 《Transactions of Tianjin University》 EI CAS 2000年第1期22-27,共6页
The characteristics of sustainable development problems in the developing countries is discussed.In order to develop and use decision support system (DSS) for supporting sustainable development problem decision making... The characteristics of sustainable development problems in the developing countries is discussed.In order to develop and use decision support system (DSS) for supporting sustainable development problem decision making in the developing countries,this paper presents a strategy of constructing the DSS for sustainable development.A methodology of representing the model of sustainable development problems and developing a nonprocedural modeling language that is used to define sustainable development problems,a methodology of numeric and non numeric operation based theorem proving is given in this paper. 展开更多
关键词 decision support system sustainable development qualitative analysis quantitative research evolution behaviors
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What Are the Attractiveness Factors That Influence the Choice of a Tourist Destination A Study of Brazilian Tourist Consumer
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作者 Laerte Gil Nicaretta Oliani George Bedinelli Rossi Viviane Chunques Gervasoni 《Chinese Business Review》 2011年第4期286-293,共8页
This paper results from an exploratory investigation regarding the tourist consumer behavior identifying which attractiveness factors from tourist destination define tourist consumer capacity and have importance in hi... This paper results from an exploratory investigation regarding the tourist consumer behavior identifying which attractiveness factors from tourist destination define tourist consumer capacity and have importance in his choice In this investigation, a model elaborated based on a detailed situational analysis considering different aspects related with offering and demand that compose the tourist activity dimensions, such as infra structure, tourism potential, geographical factors, climate, economy, cultural and environmental resources public policies and sustainability was adopted. The competitive environment also was analyzed, once tourists have different destinations to their disposal which is attracted for destinations that offer optimum value and the greatest number of benefits. To reach the proposed objectives, an exploratory research through in depth personal interviews with 20 individuals was carried on using snow ball technique aims to identify the possible factors of attractiveness and related degree of importance of each of these possible factors in the tourist consumer behavior. After that, a confirmatory research was conducted with 150 individuals. The sampling process was done using convenience sample and data which were collected between November and December, 2009, through direct proportionally survey divided between man and woman 展开更多
关键词 attractiveness factors tourist cluster tourist choice tourist destination sustainability
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Date Palm and Their Different Food Uses in Algeria's South-West Oases: Touat, Gourara and Tidikelt
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作者 Merzaia Blama Aicha Zaki Abdennebi +2 位作者 Moussaoui Boudjemaa Babker Abdekader Abakhti Abdekader 《Journal of Chemistry and Chemical Engineering》 2016年第4期180-184,共5页
Dates are considered as the most important food in the south-west oases of Algeria. The Date Palm (Phoenix dactylifera) has known some kind of specificity in its different life phases, compared to all the rest of oa... Dates are considered as the most important food in the south-west oases of Algeria. The Date Palm (Phoenix dactylifera) has known some kind of specificity in its different life phases, compared to all the rest of oases cultivate plants. It is thanks to that person could settle down. A study within a ministerial research project about the date palm variety in the previous areas has shown that there are 400 spices of dates. Thanks to this diversification types, members of this community were able to acquire experience in the field of the uses of date in their nutritional behaviour. Harvest begins from precocious summer's soft date variety in June, as in the late autumn variety in October. In addition, there are different type of the date: wet, semi-wet and dry date. For each variety, there is a particular method of its use. It is an example of sustainable food, is the one present in all oasis occasions. The aim of the current study was to examine the different methods of nutritional ate uses, in Touat, Gourara and Tidikelt, by its inhabitants, and to show the local skills sustained across the generations. 展开更多
关键词 Dates varieties USES Touat Gourara and Tidikelt nutritional behavior local skills.
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Socially Responsible Consumer Behavior and Its Effectiveness on Advertisements in India
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作者 S. Thiyagarajan P. Shanthi 《Sociology Study》 2013年第5期387-394,共8页
Growing environmental and social evils made the people around the globe realize the fact that their luxurious lifestyle and irresponsible consumption have destroyed the earth beyond its natural healing capacity. Magni... Growing environmental and social evils made the people around the globe realize the fact that their luxurious lifestyle and irresponsible consumption have destroyed the earth beyond its natural healing capacity. Magnitude and intensity of the repercussion pressurized them to understand sustainable and socially responsible consumption that has a direct bearing on the possible solution to the problems. Hence, this paper attempts to investigate the effect of age, education, income and gender on socially responsible consumption behavior of Indian consumers and whether the advertisements with social responsibility theme work better among socially responsible consumers. The exploratory study has been executed on a sample of 250 respondents from Tamil Nadu, Pondicherry, Uttar Pradesh and Bihar by adopting convenience sampling method. Univariate ANOVA {:Analysis of Variance) has been applied to test the research expectations. Results indicate that demographic variables get less to do with the socially responsible consumption behavior of the respondents and social responsible theme as a communication strategy can reach the target audience irrespective of their concern for socially resnonsible ~on^lJrnntion 展开更多
关键词 Social responsibility GENDER age EDUCATION ADVERTISEMENTS
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Realistic Reflections research on bustling and risks of Song capital
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作者 Qilong Zhang Zhe Xu 《International Journal of Technology Management》 2014年第10期53-55,共3页
ABSTRACT: Under the guidance of the dual economy and hedonic consumption concept, the Song capital continue to meet basic survival needs, while demand has been further development, namely to improve the quality of li... ABSTRACT: Under the guidance of the dual economy and hedonic consumption concept, the Song capital continue to meet basic survival needs, while demand has been further development, namely to improve the quality of life and business development of production requirements, even for non-moderate luxury pleasure obsession. The life of Song bustling capital has a history of some bad consumer behavior similarities with today' s Chinese society, learning from experience and establish appropriate consumer attitudes, which have focused on establishing a scientific degree of consumer attitudes in order to ensure the healthy development and sustainability of the market, it also pointed out the shortcomings of extravagant consumption concept and lessons learned from, it has considerable historical reference. 展开更多
关键词 historical reference Song economy luxury consumption Market and Services
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