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对全国单项体育协会社会责任的法理思考 被引量:3
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作者 彭昕 《军事体育学报》 2016年第1期108-115,共8页
全国单项体育协会依法登记为社会团体法人。囿于具有社会团体法人身份的组织体而存在于一定社会中,全国单项体育协会必须承担其相应的社会责任:法律责任是其作为社会拟制人而存在于社会中必须遵行的最低层次的社会义务;其在法律性质上... 全国单项体育协会依法登记为社会团体法人。囿于具有社会团体法人身份的组织体而存在于一定社会中,全国单项体育协会必须承担其相应的社会责任:法律责任是其作为社会拟制人而存在于社会中必须遵行的最低层次的社会义务;其在法律性质上属于非营利性社会团体,因此经济效益责任不是其责任重点;而其道德责任是在坚守法律责任的基础上奉行更高层次的社会准则、规范与价值观,使之能以积极正面的形象回应社会期望;而保证本项目的可持续发展责任是其最重要职责与义务。协调处理好上述四方面责任能促进全国单项体育协会健康快速发展。 展开更多
关键词 全国单项体育协会 法律责任 经济责任 道德责任 可持续发展责任
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ISO 14001环境管理体系标准未来实施所面临的挑战 被引量:6
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作者 黄进 《中国标准化》 2011年第8期60-63,共4页
自1996年ISO/TC 207国际标准化组织环境管理技术委员会发布《ISO 14001环境管理体系要求及使用指南》国际标准以来,在全球范围掀起了环境管理体系标准的实施和认证活动,各类组织通过实施环境管理体系标准取得了良好的社会、环境和经济... 自1996年ISO/TC 207国际标准化组织环境管理技术委员会发布《ISO 14001环境管理体系要求及使用指南》国际标准以来,在全球范围掀起了环境管理体系标准的实施和认证活动,各类组织通过实施环境管理体系标准取得了良好的社会、环境和经济效益。本文在总结分析ISO 14001国际标准实施经验的基础上,提出ISO 14001国际标准未来实施所面临的挑战。 展开更多
关键词 环境管理体系 可持续发展与社会责任 供应链 环境绩效 利益相关方 次级体系
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Sustainable Waterfront Development-A Case Study of Bahary in Alexandria, Egypt 被引量:1
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《Journal of Civil Engineering and Architecture》 2017年第4期380-394,共15页
Sustainable waterfront development is about creating a vision for an area and then deploying the skills and resources to realize it after involving a dialogue with the customer within an area. Also, it draws together ... Sustainable waterfront development is about creating a vision for an area and then deploying the skills and resources to realize it after involving a dialogue with the customer within an area. Also, it draws together many strands of place making such as environmental responsibility, social equity and economic viability, planning and transportation policy, architectural design into the creation of places of beauty and distinct identity. The development of waterfronts shapes communities around the water bodies and reflects the ability of cities to adapt to altered economic and social circumstances. The aim of this paper is to identify some approaches for applying sustainable waterfront development. By respecting the quality of life and defining sustainability in a broader context, a case will he made for enhancing the waterfront development, through the place making criteria, analyzing the Bahary waterfront in Alexandria, Egypt. The paper concludes some recommendations to develop Bahary waterfront based on the principles that are collected from the theoretical study in order to well design a waterfront responded to the wishes of the community. 展开更多
关键词 Place making quality of life Bahary sustainable waterfront development.
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Bottom-Up or Top-Down: Which Is the Best Approach to Improve CSR and Sustainability in Local Contexts? Reflections From Italian Experiences 被引量:1
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作者 Mara Del Baldo Paola Demartini 《Journal of Modern Accounting and Auditing》 2012年第3期381-400,共20页
This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who ... This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse "protagonists" come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context (communal, provincial, and regional) is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory (meso level). In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper's fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise. 展开更多
关键词 corporate social responsibility (CSR) small and medium-sized enterprises (SMEs) SUSTAINABILITY regional network territorial responsibility territorial governance
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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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A Spatio-Temporal Odyssey Around the Concepts of Sustainable Development and Corporate Social Responsibility: Boundaries to Be Determined?
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作者 Azzedine Tounes Wafa Chakroun Fafani Gribaa 《Journal of Modern Accounting and Auditing》 2011年第10期1158-1168,共11页
The aim of this research is to analyze the emergence of the concepts of sustainable development (SD) and corporate social responsibility (CSR) in companies in time and space. A spatio-temporal reading will indicat... The aim of this research is to analyze the emergence of the concepts of sustainable development (SD) and corporate social responsibility (CSR) in companies in time and space. A spatio-temporal reading will indicate the most important socio-political and environmental events that have emerged with these two concepts. In order to complete the odyssey, a spatio-temporal analysis has retraced the epistemological evolution of these latter, whilst at the same time remarking the appropriation that has been made by the different institutional and organizational actors. The historical and epistemological reviews tell us that these two concepts, which came into existence almost 80 years, have indefinite outlines; one can be substituted for the other. However, thanks to this odyssey, we have reduced the boundaries even further between sustainable development and social responsibility and shown their theoretic and historical association. The perspective adopted shows that the concept of corporate social responsibility is closely connected to that of sustainable development. This connection means that researchers in management science are faced with more new problem issues reaching further than the simple lack of conceptual consensuses. 展开更多
关键词 corporate social responsibility eco-development spatio-temporal analysis sustainable development
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大学生思想政治工作注重人文关怀的思考
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作者 郭建勇 《林区教学》 2008年第9期53-54,共2页
关怀源于人与人之间的关心、爱护、引导和理解。人文关怀是党中央对青年学生的关怀和教育工作者的责任,是时代发展和进步的要求。在科学发展观的指引下,人文关怀体现了"以人为本"的理念,能实现人的可持续发展和又好又快地发... 关怀源于人与人之间的关心、爱护、引导和理解。人文关怀是党中央对青年学生的关怀和教育工作者的责任,是时代发展和进步的要求。在科学发展观的指引下,人文关怀体现了"以人为本"的理念,能实现人的可持续发展和又好又快地发展。新的历史时期育人的依据是社会主义核心价值体系,人文关怀是社会主义核心价值体系在育人实践中的运用。 展开更多
关键词 人文关怀 责任 人的可持续发展 社会主义核心价值体系
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Sustainability: Corporate Responsibility for the Future Classroom
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作者 Jeremy Cripps 《Journal of Modern Accounting and Auditing》 2013年第9期1235-1245,共11页
The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the val... The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a "fair" knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development (OECD) is questioning the veracity of financial statements which fail to include "the most valuable" of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable "by the output potential of specific competencies"; "the fruits of (corporate) investment"; the objective measurement of the market "rental" price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet. 展开更多
关键词 human capital human competence asset valuation measuring knowledge
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Corporate Social Responsibility: An Analysis on Consumer Perception
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作者 Flavio Boccia Virginia Samo 《Journal of Agricultural Science and Technology(A)》 2012年第9期1119-1125,共7页
The purpose of this paper is to consider and analyze the profile of modem consumer (careful to consequences of its purchasing decisions in terms of social, ethical and environmental aspects), in order to identify th... The purpose of this paper is to consider and analyze the profile of modem consumer (careful to consequences of its purchasing decisions in terms of social, ethical and environmental aspects), in order to identify the role of corporate social responsibility (CSR) for consumer through a study on critical, ethical and responsible purchase of food products. The problem is investigated empirically through a choice experiment method, which is a stated preference method based on a household survey, and through the analysis of the survey on consumer perception. In the food industry, the choice of goods and services requires the consumer decisions that seem to be increasingly dependent on factors not attributable only to the quality/price relationship, instead, they also involve issues directly related to ethics, environment and protection of labor. Today, companies do not limit themselves to undertake CSR, but often they choose to bring the stakeholders aware of such conduct, in an attempt to improve corporate reputation and business results. Therefore, it is to outline a synergy between companies' businesses and consumer's choice. The findings are based on data from an Italian region, and as such are not directly extendable elsewhere, although they may result to be of interest to other industrialized areas. The paper offers a comprehensive view of relationship between consumers and theme of social responsibility, and how they interface with firms (especially agri-food big companies) and their products; role that CSR plays in relation to the impact it can have on the consumption of food products from buyers; importance that the consumer gives to CSR when purchasing a food product and consumers' receptiveness towards sustainable strategies; knowledge degree of particular food categories; consumer willingness to purchase ethically oriented companies' products. 展开更多
关键词 CHOICE COMPANY CONSUMPTION FOOD responsibility.
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Reflections on the Connotations of Ecotourism
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作者 Zhang Meng Yuan Jun Wu Zhengzheng 《Chinese Journal of Population,Resources and Environment》 2009年第2期67-70,共4页
As the most desirable option for sustainable development of tourism industry, ecotourism still suffers from lack of a clear-cut and widely accepted definition, posing many risks and threats in its practices. Based on ... As the most desirable option for sustainable development of tourism industry, ecotourism still suffers from lack of a clear-cut and widely accepted definition, posing many risks and threats in its practices. Based on collection and collation of various concepts and explanations of ecotourism both at home and abroad, this paper reflects on the current connotations of ecotourism in terms of four aspects, namely, objects of ecotourism, ecotourists, nature of ecotourism as well as the relationship between ecotourism and communities. In-depth analysis was performed in an effort to revise the misinterpretation of ecotourism and provide implications for ecotourism initiatives. The main conclusions and fruits of this article include: 1) The objects of eeotourism should go beyond natural, pristine, or even only primitive natural areas to including cultural resources together with their natural context which also deserve preservation. 2) Tourism operators, compared to tourists, have more leverage and hence should shoulder more responsibilities for conservation. 3) Ecotourism should serve as a principle to guide tourism initiatives towards sustainability, rather than merely a special tour package. 4) The theoretic foundation was laid for community participation in ecotourism. 展开更多
关键词 ECOTOURISM connotations EXTERNALITY
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