食品安全治理中的相关者责任:政府、企业和消费者维度的分析

在食品安全治理进程中,政府监管固然重要,但是,企业的自律以及民众对食品安全的正确认知也不可或缺,因此,构建政府、企业和消费者共同参与的相关者责任体系是保障食品安全的有效途径。该体系中,政府的责任主要是通过建立规制、提供信息为相关者提供对食品安全的信任,企业的责任主要是建立有助于实现自律并提高社会信任度的保障体系,消费者的责任主要是正确认知并理性表达对安全食品的需求意愿。

企业社会相关者责任与企业财务绩效关系研究——以制造业上市公司为例

文章采用60家制造业上市公司2004—2008年的面板数据,分析了企业履行社会相关者责任对其财务绩效的影响。结果显示:企业履行对社会资本利益相关者的责任的财务绩效效应呈分化趋势。总体来看,企业履行社会责任与企业财务绩效增加两者并不矛盾,企业应将履行社会责任视为企业长远战略的重要部分。

浅谈利益相关者视角下汽车产业社会责任的履行

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。

公众参与活动:利益相关者合作的新范式

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。

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

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。

中国企业社会责任评价体系的构建

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。

企业承担社会责任的外生性压力与内生性动力分析

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。

企业社会责任与其财务目标的关系

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。

基于UPnP和Web Service的网络中控设计与实现

多媒体教室设备网络集成中央控制系统(简称网络中控)涉及多方面的教学设备和责任相关者,迫切需要建立一个行之有效的信息监控系统.以32位微处理器为核心,利用通用即插即用技术和面向服务技术的编程思想,实现网络中控的"零配置"和提供服务或发现服务,并完成与异构网络平台的信息无缝集成.进而提出基于该技术的投影机灯泡主动更新的具体实现,阐明是网络中控等嵌入式网络设备的发展方向.

美国2006年《中国军力报告》与对华新战略

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。

论现代企业财务管理目标的理性选择

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。

Corporate Social Responsibility： Internet as Communication Tool Towards Stakeholders

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.

Sustainable Data Analytics for Environmental Performance Monitoring in Dynamic Supply Chain Infrastructure

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.

Corporate Sustainability and Ethical Codes Effectiveness

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.

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.

Evaluating Board Roles Performance in Adopting Corporate Social Responsibility （CSR） Practices

The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.

科学数据管理体系的二维视角——《科学数据管理办法》解读

[目的/意义]对《科学数据管理办法》进行解读,以期为更好地理解和贯彻《科学数据管理办法》,推动我国科学数据管理与共享实践提供参考。[方法/过程]从数据生命周期和责任相关者二维视角对《科学数据管理办法》进行解读。[结果/结论]《科学数据管理办法》形成了以数据生命周期为经、以责任相关者为纬的科学数据管理体系,二者相互结合,互为补充,共同构成我国科学数据"国家统筹、各部门与各地区分工负责"的管理体制。

A Responsible Tourism System at Glacier Tourism Sites:Reducing the Impacts of Tourism Activities on Glaciers

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.

企业市场

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.