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Government's Responsibility for Control of Agricultural Environmental Pollution in China 被引量:1
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作者 Dongfang CHEN 《Asian Agricultural Research》 2016年第10期41-43,共3页
In this paper,the current situation of agricultural environmental pollution caused by the increase of chemicals input in agriculture in China was analyzed,and it is found that agricultural pollution is related to agri... In this paper,the current situation of agricultural environmental pollution caused by the increase of chemicals input in agriculture in China was analyzed,and it is found that agricultural pollution is related to agricultural industrial policies,urban-rural economic structure,funds input in pollution control,comprehensive environmental management,laws of pollution control,and so forth. To control agricultural pollution effectively,it is needed to implement integration of agricultural and environmental policies,establish environmentally friendly agricultural technology popularizing system,implement integrated planning and management of a basin,and set up and improve legislation to protect agricultural environment. 展开更多
关键词 China Agricultural environmental pollution Government’s responsibility
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On the Government's Responsibility in China's Rural Land Transfer
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作者 Dongfang CHEN 《Asian Agricultural Research》 2016年第8期72-73,共2页
There is an urgent need for China's rural land transfer in order to develop modern agriculture,ensure food security,transfer rural population,and accelerate industrialization and urbanization.At present,there is s... There is an urgent need for China's rural land transfer in order to develop modern agriculture,ensure food security,transfer rural population,and accelerate industrialization and urbanization.At present,there is still disordered transfer of rural land in China,making the interests of the transferors and transferees difficult to be effectively guaranteed;there is inefficient transfer,leading to decline in actual agricultural production level after transfer;there is jobless transfer,leading to difficult placement for rural surplus labor after transfer,seriously restricting rural land transfer.Therefore,the Chinese government's legal responsibility,economic responsibility and social responsibility in rural land transfer should be further strengthened. 展开更多
关键词 China Rural land transfer Government’s responsibility
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Not in Control,but Liable?Attributing Human Responsibility for Fully Automated Vehicle Accidents
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作者 Siming Zhai Lin Wang Peng Liu 《Engineering》 SCIE EI CAS CSCD 2024年第2期121-132,共12页
Human agency has become increasingly limited in complex systems with increasingly automated decision-making capabilities.For instance,human occupants are passengers and do not have direct vehicle control in fully auto... Human agency has become increasingly limited in complex systems with increasingly automated decision-making capabilities.For instance,human occupants are passengers and do not have direct vehicle control in fully automated cars(i.e.,driverless cars).An interesting question is whether users are responsible for the accidents of these cars.Normative ethical and legal analyses frequently argue that individuals should not bear responsibility for harm beyond their control.Here,we consider human judgment of responsibility for accidents involving fully automated cars through three studies with seven experiments(N=2668).We compared the responsibility attributed to the occupants in three conditions:an owner in his private fully automated car,a passenger in a driverless robotaxi,and a passenger in a conventional taxi,where none of these three occupants have direct vehicle control over the involved vehicles that cause identical pedestrian injury.In contrast to normative analyses,we show that the occupants of driverless cars(private cars and robotaxis)are attributed more responsibility than conventional taxi passengers.This dilemma is robust across different contexts(e.g.,participants from China vs the Republic of Korea,participants with first-vs third-person perspectives,and occupant presence vs absence).Furthermore,we observe that this is not due to the perception that these occupants have greater control over driving but because they are more expected to foresee the potential consequences of using driverless cars.Our findings suggest that when driverless vehicles(private cars and taxis)cause harm,their users may face more social pressure,which public discourse and legal regulations should manage appropriately. 展开更多
关键词 Fully automated vehicle accidents responsibility attribution CONTROLLABILITY Foreseeability
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Research on the Collaborative Governance of Social Responsibility in Online Audiovisual Enterprises
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作者 Chuying Kang Muhammad Zaffwan Idris Juan Liu 《Social Networking》 2024年第1期1-13,共13页
This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises... This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem. 展开更多
关键词 Online Audiovisual Enterprises Social responsibility Collaborative Governance
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Practice and Exploration of Ideological and Political Education for Postgraduate Students Under the Mentor Responsibility System
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作者 Yipin Wan Jie Jia +1 位作者 Tingting Gao Xuding Song 《Journal of Contemporary Educational Research》 2024年第4期29-34,共6页
This study aims to address the problems existing in the ideological and political education of postgraduate students,and combines the implementation of the mentor responsibility system to explore the role orientation,... This study aims to address the problems existing in the ideological and political education of postgraduate students,and combines the implementation of the mentor responsibility system to explore the role orientation,work content,and practical effects of mentors in the ideological and political education of postgraduate students.Through questionnaire surveys,interviews,and other research methods,the current situation of ideological and political education of postgraduate students under the mentor responsibility system is analyzed,and corresponding optimization strategies are proposed. 展开更多
关键词 Mentor responsibility system Postgraduate students Ideological and political education Practical exploration
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The Correlation between Corporate Social Responsibility(CSR)and Chinese Family Enterprises in China
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作者 Lijuan Lu Sengteck Tan 《电子商务学刊(中英文版)》 2024年第1期1-7,共7页
It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough e... It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image. 展开更多
关键词 Corporate Social responsibility(CSR) Family-Owned Businesses Inheritance and Transmission
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Corporate Social Responsibility and Shipping Supply Chain Risks
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作者 Wen-Chi Lo 《Economics World》 2024年第3期145-155,共11页
This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 202... This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain. 展开更多
关键词 Suez Canal obstruction corporate social responsibility supply chain risks event study Ever Given container ships
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Research on Corporate Social Responsibility Evaluation Based on Improved CRITIC-TOPSIS—A Case Study of Listed Companies in China’s Pharmaceutical Distribution Industry 被引量:1
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作者 Lili Liu Yingyu Wu Jingxian Liu 《Open Journal of Applied Sciences》 CAS 2023年第5期704-719,共16页
Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded ... Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded its development and construction across various industries. Therefore, given the close association of pharmaceutical distribution enterprises with personal health, there exists a pressing need to explore the CSR in this domain. This paper establishes a CSR evaluation index system for pharmaceutical distribution enterprises, employing a combination of documentary analysis and in-depth interviews. This index system comprises 7 CSR criterion layers (e.g., responsible governance and employee responsibility) and 56 index layers. 25 listed companies in China’s pharmaceutical distribution industry are chosen as research objects, and this study also establishes an evaluation model for the CSR of pharmaceutical distribution companies through the improved Criteria Importance Though Intercrieria Correlation (CRITIC) method combined with The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The empirical analysis reveals that the responsible governance criterion layer and the social development criterion layer demonstrate the best performance, while the supplier, customer and patient responsibility criterion layer exhibit the worst performance. 展开更多
关键词 Pharmaceutical Distribution Enterprises Corporate Social responsibility Evaluation System Improved CRITIC-TOPSIS
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Inter-Provincial Transaction Model in Two-Level ElectricityMarket Considering Carbon Emission and Consumption Responsibility Weights
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作者 Chunlei Jiao HongyanHao +4 位作者 Ming Li Rifucairen Fu Yichun Liu Shunfu Lin Ronghui Liu 《Energy Engineering》 EI 2023年第10期2393-2416,共24页
In the context of the joint operation of China’s intra-provincial markets and inter-provincial trading,how to meet the load demand and energy consumption using inter-provincial renewable energy trading is a key probl... In the context of the joint operation of China’s intra-provincial markets and inter-provincial trading,how to meet the load demand and energy consumption using inter-provincial renewable energy trading is a key problem.The combined operation of intra-provincial and inter-provincial markets provides a new way for provincial power companies to optimize and clear the intra-provincial power market,complete the intra-provincial consumption responsibility weight index,and consume renewable energy across provinces and regions.This paper combines power generation and consumption within the province,uses inter-provincial renewable energy trading tomeet the load demand within the province and completes the index of intra-provincial consumption responsibility weights.The intra-provincial market trading and inter-provincial market clearing are respectively taken as the upper and lower levels of the model.Under the two-level electricity market operation framework,the upper-level model aims to minimize the expected total operating cost within the province considering the carbon emission cost and the weight of the consumption responsibility,while the lower-level model aims to minimize the inter-provincial renewable energy purchasing cost.Finally,the influence of inter-provincial transaction mechanism,risk aversion coefficient,voucher price,and responsibility weight on operating cost is analyzed.Simulation is used to verify that the proposed model can meet the requirements of the provincial load power consumption and the consumption responsibility weight index,and promote the consumption of renewable energy. 展开更多
关键词 Consumption responsibility weights electricity market carbon emission transactions between provinces
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Dynamic model and driving strategy of corporate social responsibility
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作者 WANG Mao-xiang 《Ecological Economy》 2023年第2期192-200,共9页
Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In ... Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In order to analyze the driving factors of corporate social responsibility from both internal and external aspects,the dynamic model of corporate social responsibility was constructed,and the driving strategies of corporate social responsibility were also suggested.The driving factors of corporate social responsibility include not only the external constraints of policies,regulations and stakeholders,but also the internal requirements of the sustainable development of enterprises.Only when the external driving force is transformed into the spontaneous and conscious responsibility behavior of the enterprise,can the enterprise achieve its due effect.Moreover,in order to better fulfill the social responsibility,enterprise should build a management system of social responsibility,enhance the awareness of social responsibility,and promote the effective implementation of social responsibility projects.The relevant department should strengthen the all-round supervision of corporate social responsibility,and further improve the policies,laws and regulations related to social responsibility.Enterprises should strengthen communication with stakeholders,actively disclose social responsibility information,and constantly improve social responsibility behavior.By implementing social responsibility,enterprise can improve its business environment,enhance corporate brand image and core competitiveness,and promote the sustainable development of economy and society. 展开更多
关键词 corporate social responsibility dynamic factors driving model driving strategy
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Corporate Social Responsibility Perception and Happiness of Employees:Evidence From Disney Resort in China
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作者 TSAI Meng-ying HSU Wan-chi WANG En-tong 《Psychology Research》 2023年第10期469-475,共7页
In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)a... In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)and happiness in China’s resort industry.Four types of corporate social responsibilities are economic,legal,ethical,and discretionary.The study is an empirical study conducted to survey full-time workers who are working in Disney Resort,China.257 effective samples have been collected.The result implicated that the Disney Resort employees’corporate social responsibility perception positively affects happiness.Economic,legal,ethical,and discretionary responsibility all positively affect happiness. 展开更多
关键词 corporate social responsibility perception HAPPINESS resort industry
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Corporate Social Responsibility and Green Innovation-The Mediating Effect of Financing Constraints
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作者 SONG Xiaowen YANG Cunbo ZHAO Mengqi 《Journal of Modern Accounting and Auditing》 2023年第2期36-52,共17页
Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key compe... Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies. 展开更多
关键词 corporate social responsibility fnancing constraints green inovation stakeholder theory signaling theory
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高速履带车辆横摆运动响应特性分析与试验验证 被引量:1
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作者 袁艺 盖江涛 +3 位作者 曾根 周广明 李训明 马长军 《兵工学报》 EI CAS CSCD 北大核心 2024年第4期1094-1107,共14页
为研究高速履带车辆操纵特性,奠定高速电驱动履带车辆的操纵稳定性评价及控制的基础,建立了高速履带车辆非线性转向动力学模型及2自由度线性转向动力学模型,并对模型进行试验验证。利用2自由度线性模型推导了高速履带车辆横摆运动传递函... 为研究高速履带车辆操纵特性,奠定高速电驱动履带车辆的操纵稳定性评价及控制的基础,建立了高速履带车辆非线性转向动力学模型及2自由度线性转向动力学模型,并对模型进行试验验证。利用2自由度线性模型推导了高速履带车辆横摆运动传递函数,基于此进行了高速履带车辆横摆运动时域和频域响应特性分析,提出履带车辆稳态横摆角速度增益及临界阻尼车速的定义。研究结果表明:履带车辆稳态横摆角速度增益均小于1,履带车辆具有不足转向特性;履带车辆系统阻尼比在1左右;当车速小于临界阻尼车速时,车辆系统为过阻尼系统,横摆角速度响应的上升时间在0.2 s内;当车速等于临界阻尼车速时,车辆系统为临界阻尼系统,横摆角速度响应的上升时间大于10 s;当车速大于临界阻尼车速时,车辆系统为欠阻尼系统,横摆角速度响应的上升时间迅速减小至2~3 s。 展开更多
关键词 高速履带车辆 操纵特性 横摆运动 瞬态响应 频率响应
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Research on the Relationship Between Human Resource Management and Corporate Environmental Responsibility
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作者 Zhenbing Yu 《Proceedings of Business and Economic Studies》 2023年第5期66-74,共9页
The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corp... The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility. 展开更多
关键词 Human resource management Corporate environmental responsibility EMPLOYEE
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计及成本和价值的长周期负荷侧调节能力投入策略 被引量:1
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作者 高志远 耿建 +4 位作者 李峰 周竞 陈鹏 窦迅 田颖 《全球能源互联网》 CSCD 北大核心 2024年第1期37-45,共9页
随着新型电力系统的发展,负荷侧调节能力建设日益受到关注,对于负荷侧调节能力成本、价值及其投入策略的研究,具有重要意义。基于近10 a来中国电力工业发展的基础数据,结合新型电力系统发展态势,分析了负荷侧调节能力需求的背景,通过对... 随着新型电力系统的发展,负荷侧调节能力建设日益受到关注,对于负荷侧调节能力成本、价值及其投入策略的研究,具有重要意义。基于近10 a来中国电力工业发展的基础数据,结合新型电力系统发展态势,分析了负荷侧调节能力需求的背景,通过对发用电两侧调节能力特点的比较,从电力系统整体角度梳理了负荷侧调节能力的投入所带来的增量价值,分析了负荷侧调节能力的应用价值盈余,进一步结合具体需求提出了3种长周期下负荷侧调节能力投入的优化策略模型,并进行了算例分析。结果显示:负荷侧调节能力的投入有利于降低电力系统的总成本、增加系统调节能力,但是由于其成本曲线的变化以及“非持久特性”等因素,其投入策略需要综合长周期市场发展需求和发用电两侧成本因素进行权衡,所提出的3种优化模型各有其适用场景。 展开更多
关键词 新型电力系统 可调节负荷 需求响应 容量市场
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肠道微生物菌群与川崎病关系研究进展 被引量:1
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作者 赵萌 杨轶童 +4 位作者 李翰文 孙文婷 赵苗苗 陈露萍 石曌玲 《陕西医学杂志》 CAS 2024年第2期270-273,281,共5页
川崎病(KD)是一种以全身血管炎为主要病变的急性发热出疹性小儿疾病,其发病机制尚未完全明确,但越来越多的证据表明肠道微生物菌群在其中起着重要作用。研究发现KD患者的肠道微生物菌群存在明显的异常。通过使用宏基因组学和代谢组学等... 川崎病(KD)是一种以全身血管炎为主要病变的急性发热出疹性小儿疾病,其发病机制尚未完全明确,但越来越多的证据表明肠道微生物菌群在其中起着重要作用。研究发现KD患者的肠道微生物菌群存在明显的异常。通过使用宏基因组学和代谢组学等技术,发现KD患者的肠道微生物菌群多样性降低,某些菌种如双歧杆菌属和乳杆菌属等的数量明显减少,而梭菌属等机会致病菌的数量增加。这些变化不仅与患者的病情严重程度相关,而且还影响了患者的免疫系统和代谢过程。越来越多的证据表明肠道微生物菌群可以通过调节免疫应答来影响KD的发生和发展。现就肠道微生物菌群与KD相关性研究进行综述。 展开更多
关键词 川崎病 肠道菌群 发病机制 免疫应答 全身炎性反应 信号通路
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基于麻雀搜索算法的微电网分层优化调度 被引量:1
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作者 吴成明 邢博洋 李世春 《南方电网技术》 CSCD 北大核心 2024年第2期115-123,共9页
为综合考虑微电网供给侧和需求侧的利益,建立了微电网分层优化模型;上层以净负荷成本和用电满意度为目标优化负荷曲线,下层以运行成本和环境成本为目标优化各单元出力,并选择麻雀搜索算法(SSA)求解这类复杂优化问题。针对SSA易陷入局部... 为综合考虑微电网供给侧和需求侧的利益,建立了微电网分层优化模型;上层以净负荷成本和用电满意度为目标优化负荷曲线,下层以运行成本和环境成本为目标优化各单元出力,并选择麻雀搜索算法(SSA)求解这类复杂优化问题。针对SSA易陷入局部最优的问题,提出一种改进麻雀搜索算法(ISSA),改进了发现者搜索方式,引入了变异、贪婪策略;并且加入非支配排序和轮盘赌法将ISSA改进为多目标算法。算例结果表明可转移负荷占比为10%时能够协调微电网供需两侧的利益;对比ISSA与SSA、粒子群算法(PSO)、鸡群算法(CSO)和灰狼算法(GWO)的迭代结果,证明ISSA具有良好的寻优效果和稳定性。 展开更多
关键词 微电网 需求响应 分层优化 麻雀搜索算法(SSA)
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某型高温涡轮叶片冷却性能的实验研究 被引量:1
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作者 赵振 高建民 +2 位作者 徐亮 席雷 李云龙 《西安交通大学学报》 EI CSCD 北大核心 2024年第1期54-67,共14页
为了有效监测高温涡轮叶片的安全运行状态,基于响应面模型对某型高温涡轮叶片进行了实验研究,旨在探究关键工况参数对其冷却性能的影响,以提供可靠的数据支持。采用中心复合表面设计对某型叶片的工况参数进行设计,研究了主流入口温度、... 为了有效监测高温涡轮叶片的安全运行状态,基于响应面模型对某型高温涡轮叶片进行了实验研究,旨在探究关键工况参数对其冷却性能的影响,以提供可靠的数据支持。采用中心复合表面设计对某型叶片的工况参数进行设计,研究了主流入口温度、主流出口压力、主流进出口压比、冷气与主流温度比及流量比对某型叶片冷却效率分布、无量纲温度分布及温度非均匀度的影响规律,并在此基础上构建了响应面模型,探究了工况参数的耦合作用对某型叶片冷却性能的综合影响。实验结果表明:拟合得到的响应面模型有较高的精度,其均方根误差均小于0.001,决定系数均大于0.99;主流入口温度和出口压力对叶片冷却性能的影响均较小;在实验工况范围内,当主流进出口压比、冷气与主流温度比及流量比分别从1.3~1.5、0.6~0.7、3~8增大时,叶片的平均冷却效率分别增大了9.67%、9.39%、30.49%;叶片的平均无量纲温度分别提高了2.98%,降低了1.34%、3.78%;叶片的温度非均匀度分别降低了2.69%、28.79%,提高了50.27%。 展开更多
关键词 涡轮叶片 冷却性能 响应面模型 耦合作用
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企业社会责任的“责任”究竟是什么 被引量:1
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作者 马卫红 苏寻 《广西师范大学学报(哲学社会科学版)》 2024年第1期104-116,共13页
企业社会责任是从企业主体性出发,在保持好组织绩效的基础上,对员工和在地社区负责,并传递、展示和倡导积极的社会公共价值。企业社会责任是“有限”责任。企业是一种具有特殊性质的组织形式,负担的社会责任也必须与企业组织的固有特征... 企业社会责任是从企业主体性出发,在保持好组织绩效的基础上,对员工和在地社区负责,并传递、展示和倡导积极的社会公共价值。企业社会责任是“有限”责任。企业是一种具有特殊性质的组织形式,负担的社会责任也必须与企业组织的固有特征以及特定企业的目标与使命相关。社会也应当适当降低对企业社会责任的预期,大致界定企业与其他社会组织的边界,防止企业承担无限责任。企业社会责任的履行应当寻求内生性的约束机制。传统的外部监管机制成本巨大,且不可能消除监管漏洞。企业社会责任履行机制的设计应当更多地考虑利用企业的存续高度依赖于其他社会成员合作的特性,以社会信用机制提高企业的合作成本与自律成本,形成有效约束力。为克服企业社会责任的履行困境,应改变观念,并从内生性约束角度规约企业行为,而不是通过无节制地加强监管或惩罚去实现,那样做只会耗费更多的社会成本却收效甚微。管理者必须做出根本的改变,理解企业组织和管理者自身的存在意义,拒绝功利主义的诱惑,敢于承担企业的“有限”社会责任,不负企业使命。 展开更多
关键词 企业社会责任 责任与利润 退出成本 合作成本 监管成本 自律成本
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ESG责任履行对企业风险的影响研究 被引量:2
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作者 陈芳 张蓓蓓 《南京审计大学学报》 北大核心 2024年第2期58-67,共10页
ESG责任履行是“双碳”目标框架的应有之义,更是企业防范化解金融风险、绿色发展提质增效的必由之路。基于2009—2020年中国A股上市公司样本,构建双重固定模型实证检验了ESG责任履行对企业风险的影响。研究发现:ESG责任履行和企业风险... ESG责任履行是“双碳”目标框架的应有之义,更是企业防范化解金融风险、绿色发展提质增效的必由之路。基于2009—2020年中国A股上市公司样本,构建双重固定模型实证检验了ESG责任履行对企业风险的影响。研究发现:ESG责任履行和企业风险之间存在显著的U形关系,其中该U形关系在社会责任和公司治理维度、非国际“四大”会计师事务所审计的企业和处在成熟期和衰退期的企业中更加显著。进一步研究发现:融资约束和代理冲突在ESG责任履行和企业风险的U形关系中发挥传导作用;同时,分析师关注度和机构投资者持股比例可以负向调节ESG责任履行与企业风险二者之间的U形关系;而ESG评级不确定性和“漂绿”策略会抑制ESG责任履行的风险防治作用。据此,应构建并完善与我国国情相适应的ESG信息披露制度,引导企业适度履行ESG责任,在ESG转型过程中注重内部监管和风险管控,助力经济绿色转型深入推进。 展开更多
关键词 ESG责任履行 企业风险 融资约束 代理冲突 绿色经济发展
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