Integrated Welfare Systems and Disclosure： Approaching Emerging Issues

The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following： Which are emerging issues on the integrated welfare and its disclosure？

Legal regulation of enterprises' environmental impact:a survey

The enterprise coordinates social resources, which changes the dialogue between human and the environment into that between enterprise and environment. The profit-making character of enterprise leads to the abandonment of environmental ethics. Enterprise, which has the capability to solve environmental problems, however, lacks the motive to do it. It has controlling power over society and should assume the responsibility of environmental protection. For its lack of environmental conscience, the external institutional arrangements should be made for enterprise. The strategy for environmental cost should be designed in connection with the interest orientation of enterprise. And various legal measures in constitutional law, social law, civil law, administrative law and criminal lave should be utilized to regulate enterprise＇s behaviors regarding environmental protection.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Coastal Community Welfare of Mining Areain Kotabaru Regency, South Kalimantan Province

Kotabaru is richregency in mining and plantations. The sector has contributed to the regional income in the regency. Coastal communities in the area can certainly get the impact which is marked by the increasing prosperity of society. This study used a survey by sampling using questionnaire. The number of samples in this study were 100 respondents who live in the Serakaman village and the Ujung village of Sebuku sub-district, Kotabaru. Companies in the Serakaman village and the Ujung village are Sebuku Iron Lateritic Ores （SILO）, Bahari Cakrawala Sebuku （BCS） and Metalindo Bumi Raya （MBR）. Analysis stages of welfare based on the level of welfare standards from National Population and Family Planning Board of Indonesia. The results showed the level of welfare in the Sarakaman village and the Ujung village is the welfare stage I and the welfare stage. Although at this welfare stage I and welfare families, the level of education, access to banks and income is still low. The company through its Corporate Social Responsibility （CSR） program is expected to improve the welfare of the community around the company area.

生态环境侵权惩罚性赔偿的体系性优化

惩罚性赔偿责任是介于公法和私法之间的社会法责任,其法律效果是对责任人一般行为自由的限制,因此兼具法秩序统合和基本权利保障功能的宪法应当在生态环境侵权惩罚性赔偿制度的发展过程中发挥体系性控制作用。生态环境侵权惩罚性赔偿制度的设立具有宪法基础,但相关司法解释的制定存在触发实体责任结构失衡、程序权利保障不足的双重宪法解释风险,有必要从多个维度进行控制。具体策略在于:从追究主体和补充功能两个角度限定其适用条件,并发挥比例原则和基本权利正当程序功能的约束作用。在实体维度,有必要基于妥当性原则、必要性原则、均衡性原则限缩适用生态环境侵权惩罚性赔偿制度。在程序层面,应对生态环境侵权惩罚性赔偿程序规则进行适度的公法化调适。

Corporate Social Responsibility Friends in High Places

As the car pulled up outside the school, a crowd of students ran down to greet it. The car door opened and a representative of a major international firm stepped out into the throng. His firm had pledged money to renovate the school, which was located in the childhood village of a prominent local politician, whose favor his company sought. The students burst into song, unveiling a massive red banner emblazoned with the words： Welcome to our school.