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Hydrologic Response to Future Climate Change in the Dulong-Irra-waddy River Basin Based on Coupled Model Intercomparison Project 6
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作者 XU Ziyue MA Kai +1 位作者 YUAN Xu HE Daming 《Chinese Geographical Science》 SCIE CSCD 2024年第2期294-310,共17页
Within the context of the Belt and Road Initiative(BRI)and the China-Myanmar Economic Corridor(CMEC),the Dulong-Ir-rawaddy(Ayeyarwady)River,an international river among China,India and Myanmar,plays a significant role... Within the context of the Belt and Road Initiative(BRI)and the China-Myanmar Economic Corridor(CMEC),the Dulong-Ir-rawaddy(Ayeyarwady)River,an international river among China,India and Myanmar,plays a significant role as both a valuable hydro-power resource and an essential ecological passageway.However,the water resources and security exhibit a high degree of vulnerabil-ity to climate change impacts.This research evaluates climate impacts on the hydrology of the Dulong-Irrawaddy River Basin(DIRB)by using a physical-based hydrologic model.We crafted future climate scenarios using the three latest global climate models(GCMs)from Coupled Model Intercomparison Project 6(CMIP6)under two shared socioeconomic pathways(SSP2-4.5 and SSP5-8.5)for the near(2025-2049),mid(2050-2074),and far future(2075-2099).The regional model using MIKE SHE based on historical hydrologic processes was developed to further project future streamflow,demonstrating reliable performance in streamflow simulations with a val-idation Nash-Sutcliffe Efficiency(NSE)of 0.72.Results showed that climate change projections showed increases in the annual precip-itation and potential evapotranspiration(PET),with precipitation increasing by 11.3%and 26.1%,and PET increasing by 3.2%and 4.9%,respectively,by the end of the century under SSP2-4.5 and SSP5-8.5.These changes are projected to result in increased annual streamflow at all stations,notably at the basin’s outlet(Pyay station)compared to the baseline period(with an increase of 16.1%and 37.0%at the end of the 21st century under SSP2-4.5 and SSP5-8.5,respectively).Seasonal analysis for Pyay station forecasts an in-crease in dry-season streamflow by 31.3%-48.9%and 22.5%-76.3%under SSP2-4.5 and SSP5-8.5,respectively,and an increase in wet-season streamflow by 5.8%-12.6%and 2.8%-33.3%,respectively.Moreover,the magnitude and frequency of flood events are pre-dicted to escalate,potentially impacting hydropower production and food security significantly.This research outlines the hydrological response to future climate change during the 21st century and offers a scientific basis for the water resource management strategies by decision-makers. 展开更多
关键词 climate change hydrologic response Coupled Model Intercomparison project 6(CMIP6) MIKE SHE(Système Hydrologique Europeén) Dulong-Irrawaddy River Basin
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Practice and Outlook of China's Regulation on the Extraterritorial Human Rights Responsibilities of Transnational Corporations
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作者 孙萌 JIANG Yu 《The Journal of Human Rights》 2023年第3期613-638,共26页
As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent ye... As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent years,China has enacted a series of laws,regulations,and policies to better regulate the overseas business conduct of transnational corporations,urging them to respect the human rights of the people in host countries and fulfill their social responsibilities to achieve sustainable development.Meanwhile,China has actively participated in the formulation of the Legally Binding Instrument on Activities of Transnational Corporations and Other Business Enterprises in International Human Rights Law,providing a Chinese solution to promote global governance of transnational corporations.However,in practice,the lack of institutional mechanisms,systems,and industry rules to supervise and guide transnational enterprises in fulfilling their human rights responsibilities,as well as the limited awareness of human rights risks among these enterprises,have resulted in ongoing human rights risks in their overseas business operations,particularly regarding labor rights and environmental rights.In response,China should take its national conditions into consideration and focus on the development trends of human rights issues in the business sector at the international level.Drawing on the experiences of other countries,China should explore and establish institutional and practical measures to regulate the human rights responsibilities of transnational enterprises through legislation,administration,and judiciary actions,in order to address the risks and challenges faced by Chinese enterprises in foreign investments and contribute to the sustainable development of the world and global human rights governance. 展开更多
关键词 transnational corporation extraterritorial human rights responsibility corporate social responsibility compliance construction human rights due diligence
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Building the Three Gorges Project for the Chinese Nation—An Interview with General Manager Lu Youmei, China Yangtze River Three Gorges Project Development Corporation
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《China's Foreign Trade》 1994年第2期25-25,共1页
The Yangtze River has nurtured the fertile land on both its banks and hundreds of millions of Chinese people. but its raging waters have also wreaked havoc on the people living in its reaches. Since the founding of Ne... The Yangtze River has nurtured the fertile land on both its banks and hundreds of millions of Chinese people. but its raging waters have also wreaked havoc on the people living in its reaches. Since the founding of New China, large-scale surveys, planning, scientific research and feasibility studies have been carried out in an effort to harness the 展开更多
关键词 project China Yangtze River Three Gorges project Development corporation An Interview with General Manager Lu Youmei Building the Three Gorges project for the Chinese Nation
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What Business Models Best Suit the Private Sector in Achieving the SDGs
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作者 Cody Cheung 《Economics World》 2024年第2期83-91,共9页
Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most ... Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most pressing issues today.But the private sector also plays a large role in contributing to the problems highlighted in the SDGs and companies ranging from many different industries have increasingly become more involved in developing new and innovative solutions to solve the issues highlighted in the SDGs.Social and environmental accountability has been one of the areas that the private sector has been focusing its attention on.Companies in the corporate sector across all industries have adopted Environmental,Social,and Governance(ESG)regulations and targets,that aim to ensure ethical responsibility within private companies and promote transparency about their role in promoting social and environmental well-being across the world.This has allowed many companies to align their values and business models to emphasize the importance of the SDGs.Furthermore,innovative technologies are being utilized to ensure that public reports about the company’s practices are fully accountable and transparent to the public community and the overall private sector.For example,some private companies are using Natural Language Processing and Artificial Intelligence to analyze sustainable practices highlighted in the company’s ESG reports and see if they are genuine and free of greenwashing.This shows that technologies are playing a key role in promoting corporate accountability in terms of sustainability and encouraging private companies to adhere to the guidelines highlighted within the SDGs.Furthermore,private companies have adapted their business models to better promote innovations and collaboration with governments,other private companies as well as NGOs.Since the SDGs were designed to be interconnected and not siloed into their own different challenges,many companies who adopt the SDGs as a major sustainability framework will often develop partnerships and connections with other private sector groups so that they could develop new innovative solutions to meet the challenges posed by current global issues.This is especially prevalent in the clean energy sector,which aims to solve SDG 7 and SDG 13 both important in eradicating the issue of climate change.For example,the solar energy private sector has been currently collaborating with a wide range of universities and research institutions in order to develop solar panels that are more energy efficient and affordable for everyday consumers,while still allowing the private companies to generate significant returns in revenue.When private sector Industries adopt the measures highlighted in the SDGs,not only does it allow them to work with other industries to contribute to combating the world’s most pressing issues,but also maintains and improves their sources of revenue and profit.Overall,in order to meet the world’s most pressing challenges and issues,the private sector has increasingly adopted the SDGs in their business models,so that they would be able to better collaborate with others to develop innovative solutions and to bridge commitment to sustainable development throughout different industries. 展开更多
关键词 sustainable development goals public private partnerships corporate social responsibility
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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 Projects by Transnational Oil Corporations in Nigerian Niger Delta Region: The Experiences of Selected Oil Producing Communities
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作者 Kabiru Isa Dandago Love Obiani Arugu 《Economics World》 2014年第3期152-160,共9页
关键词 世界经济 政策 规划 经济问题
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Uncertainty in projections of the South Asian summer monsoon under global warming by CMIP6 models:Role of tropospheric meridional thermal contrast
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作者 Yunqi Kong Yuting Wu +2 位作者 Xiaoming Hu Yana Li Song Yang 《Atmospheric and Oceanic Science Letters》 CSCD 2022年第1期56-61,共6页
本文基于第六次国际耦合模式比较计划共18个模式的工业革命前实验和CO_(2)浓度突然四倍实验,发现在CO_(2)四倍强迫下,南亚夏季风环流呈显著减弱趋势,但减弱强度存在较大模式间差异.利用Webster-Yang指数和经向哈得莱环流指数的下降趋势... 本文基于第六次国际耦合模式比较计划共18个模式的工业革命前实验和CO_(2)浓度突然四倍实验,发现在CO_(2)四倍强迫下,南亚夏季风环流呈显著减弱趋势,但减弱强度存在较大模式间差异.利用Webster-Yang指数和经向哈得莱环流指数的下降趋势表征SASM减弱强度,发现该下降趋势与欧亚大陆-印度洋之间对流层上层经向温度梯度的变化值(EUTT-IUTT)高度相关.进一步利用气候反馈-响应分析方法进行分析,发现EUTT-IUTT变化的模式间差异主要来自于大气动力过程,其次是云的短波辐射效应的贡献.地表潜热通量和云的长波辐射效应缩小了EUTT-IUTT变化的模式间差异. 展开更多
关键词 南亚夏季风 CMIP6 模式预估不确定性 经向温度梯度 气候反馈响应分析方法
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Local Responses to Macro Development Policies and Their Effects on Rural System in China's Mountainous Regions:The Case of Shuanghe Village in Sichuan Province 被引量:7
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作者 LI Yu-rui LIU Yan-sui +1 位作者 LONG Hua-lou WANG Jie-yong 《Journal of Mountain Science》 SCIE CSCD 2013年第4期588-608,共21页
China has promulgated a series of policies including the Western Development Program, the Grain for Green Project, agricultural support policies and building a new countryside strategy to eliminate east-west differenc... China has promulgated a series of policies including the Western Development Program, the Grain for Green Project, agricultural support policies and building a new countryside strategy to eliminate east-west differences and urban-rural disparities since the late 1990s. This paper gives a holistic examination on local responses to the four typical macro socio-economic development policies and their effects on rural system based on a case study of a mountainous village in southern Sichuan Province. The results showed that the policies have not moved the case study village from its historically marginal status. To some extent, its socio-economic situation might have been worsened by accelerated out- migration of the youth, loss of agricultural land due to afforestation and industrial plants, increased fire hazard due to afforestation and reforestation, increased environmental pollution due to industrial enterprises attracted to the village and a steep decline in agricultural production due to loss of and inefficient use of cultivated land. Factors causing local villages' dilemmas include the nonuniformity of actors' objectives, finiteness of villagers' abilities, and the imperfect incentive and restraint mechanism for local government's activities under existing policy framework composed of uncoordinated one-size-fits- all policies. We suggest that China's rural policy in the new period should gradually shift from a sectoral to a place-based one, from top-down incentives to the development of bottom-up projects, and fully recognize the diversity of rural space, so as to lift localcapacities and make good use of the knowledge shared by different actors. Moreover, it is also necessary to integrate the various sectoral policies, and improve the interministerial and interdepartmental coordination of rural policies at regional and local levels. 展开更多
关键词 山区农村 四川省 中国 系统 宏观 农业支持政策 案例 反应
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Extraterritorial Application of International Human Rights Conventions——From the Perspective of States Regulating the Extraterritorial Human Rights Obligations of Transnational Corporations 被引量:1
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作者 孙萌 封婷婷 CHEN Jingquan(译) 《The Journal of Human Rights》 2021年第3期413-431,共19页
The extraterritorial application of international human rights conventions is the legal basis for states to regulate the extraterritorial human rights obligations of transnational corporations.In recent years,it has b... The extraterritorial application of international human rights conventions is the legal basis for states to regulate the extraterritorial human rights obligations of transnational corporations.In recent years,it has been increasingly challenged by the new trend of the United Nations governing the human rights responsibilities of transnational corporations.A study of existing international rules and practices shows that the extraterritorial application of international human rights conventions depends on the extraterritorial jurisdiction of the States Parties,which mainly includes the actual control over extraterritorial territories and individuals as well as the execution of authority outside the territories.In view of the above,if human rights violations by individuals or transnational corporations occur in areas outside their home territories or are authorized and orchestrated by the home state,the home state shall bear the corresponding human rights responsibilities.Given the restrictive scope of the abovementioned extraterritorial application of international human rights conventions,the international cooperation obligation and the"do no harm"principle may become a new legal basis for states to fulfill their extraterritorial human rights obligations in the future,thereby expanding the basis for the extraterritorial application of international human rights conventions to deal with more serious issues of human rights violations by transnational corporations.However,on the whole,the current identification and codification of states regulating the extraterritorial human rights obligations of transnational corporations should respect the existing rules of international human rights law and should not add any new human rights obligations on states. 展开更多
关键词 extraterritorial application human rights responsibilities of transnational corporations extraterritorial human rights obligations
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The Relationship between Corporate Social Responsibility and Financial Performance of Iraqi Corporations: A Literature Review
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作者 Anmar Adnan Khudhair Norlia Mat Norwani +1 位作者 Azam Abdel Hakeem Khalid Ahmed Talal Mohammed Aljajawy 《Journal of Modern Accounting and Auditing》 2019年第1期28-33,共6页
This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relations... This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in Iraq corporations. Findings based on the review revealed that researchers also showed that there was a significant positive relationship between CSR practice and financial performance in Iraq corporations. This study focuses on disclosures made in the corporate annual reports. This is because the annual report is the common document produced by companies on a regular basis and is widely used in prior studies related to CSR. The study provides some important insights for our understanding of CSR in developing economies and its effects on financial performance in the context of Iraq companies. 展开更多
关键词 CORPORATE social RESPONSIBILITY FINANCIAL performance Iraq STAKEHOLDER theory
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The Impact of State Policies on Investment Project Management in Polish Industrial Construction Sector
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作者 Janusz Sobieraj Dominik Metelski 《Journal of Modern Accounting and Auditing》 2021年第1期14-40,共27页
In this paper,we discuss the influence of economic,environmental and legal policies of the state on the management of investment projects in the area of industrial construction in Poland.Our empirical study relies on ... In this paper,we discuss the influence of economic,environmental and legal policies of the state on the management of investment projects in the area of industrial construction in Poland.Our empirical study relies on conducting a questionnaire survey.A total of 158 Polish companies dealing with industrial construction took part in the survey.Then,the collected questionnaires were subjected to a thorough analysis and interpretation,with the use of a method called the exploratory factor analysis(EFA).Our research reveals the key factors influencing successful investment project management in the Polish industrial construction sector.These factors have been identified as the“availability of technology in a stable political system”,“stability of the economic and tax systems”,“stable social system policy,stability and transparency of the legal system”and a“well-targeted environmental policy”.A key conclusion that can be drawn from our study is that an efficient management of investment projects in the industrial construction industry is significantly influenced by properly shaped and stable economic,environmental,and legal policies of the state. 展开更多
关键词 corporate performance investment project management industrial construction exploratory factor analysis
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Improving the Organizational Forms of Private Colleges from the Perspective of the Common Benefit Company System
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作者 Zhou Chunguang 《Contemporary Social Sciences》 2021年第1期123-141,共19页
The“profit-making”attribute of commercial subjects shapes the classification system of legal representatives and the contents of corresponding norms in the Civil Code of the People’s Republic of China.The division ... The“profit-making”attribute of commercial subjects shapes the classification system of legal representatives and the contents of corresponding norms in the Civil Code of the People’s Republic of China.The division of non-profit and non-commercial in the Law of the People’s Republic of China on Promotion of Privately-Run Schools not only conforms to the provisions of General Principles of the Civil Law of the People’s Republic of China,but also lays an institutional foundation for the classified management of private colleges.However,it cannot solve the problem of substantial profit-making behaviors of non-profit private colleges.As an important organizational form of enterprise organizations,the“Common Benefit Company”has changed the rule-making for traditional for-profit companies,so that the organizational form can be applied to both profit and public welfare enterprises.The functional design of the common benefit company system can now be applied to standardize the organizational structures of private colleges in China.Drawing lessons from the legislative experience regarding the common benefit company,we can enhance the organizational structures of our private colleges by implementing the common benefit company. 展开更多
关键词 NON-PROFIT legal representative social responsibility private colleges and universities benefit corporation
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The value selection in the socialist public cultural services system innovation of colleges
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作者 Min-Li Feng-Guo Jiang 《International Journal of Technology Management》 2014年第5期16-18,共3页
关键词 服务体系建设 文化内涵 社会 价值选择 创新 主义 高校 民族精神
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Impact of sustainability on financial distress in the air transport industry:the moderating effect of Asia–Pacific
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作者 Yin Shi Xiaoni Li Maher Asal 《Financial Innovation》 2023年第1期2802-2824,共23页
The tremendous impact of the coronavirus pandemic on the global aviation industry has led to many cases of airline financial distress and bankruptcy.The Asia–Pacific region(APAC)contains more than half of the world’... The tremendous impact of the coronavirus pandemic on the global aviation industry has led to many cases of airline financial distress and bankruptcy.The Asia–Pacific region(APAC)contains more than half of the world’s population,and its airlines had the highest profit margin of any region.In this study,we investigate whether corporate sustainability practice can reduce the financial distress risk of air carriers,and,if so,what would the effect be in APAC?We first examine the relationship between environmental,social,and governance disclosure and the likelihood of financial distress of airlines as measured by the Altman Z″-score.Second,we analyze the moderating role of being an APAC airline in this relationship.The findings support the claim that implementing environmental actions may increase financial distress risk,and by improving social and governance activities,airlines can mitigate the risk of financial distress.The negative influence of the environmental pillar and the positive influence of the social pillar can be smaller for APAC airlines.Our study provides empirical evidence of the influence of environmental,social,and governance(ESG)on the likelihood of financial distress in the airline industry.Moreover,we analyze the moderating role of being an APAC airline in the relationship between sustainability and financial distress.This study has significant implications for executives,managers,and policymakers in the aviation industry on ESG strategy decisions and the general issue of sustainability. 展开更多
关键词 Altman Z-score Airline industry Environmental social and governance(ESG)score Corporate social responsibility(CSR) Financial distress SUSTAINABILITY
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New Developments and Challenges in the UN Norms on Human Rights Responsibilities of Transnational Corporations
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作者 孙萌 封婷婷 XU Chao(Translated) 《The Journal of Human Rights》 2020年第6期775-794,共20页
With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codific... With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codification of the human rights responsibilities of transnational corporations has entered a new era The instrument aims to supplement the shortcomings of transnational corporations in fulfilling their human rights responsibilities by strengthening the obligations of states and to improve the host country’s inadequate remedies for human rights violations by establishing extraterritorial human rights jurisdiction of home countries But the instrument has encountered various challenges because the human rights obligations and legal responsibilities of states go beyond the current domestic human rights systems and impact the existing theories and practices of international human rights law In order to resolve the differences among countries,the future codification of the instrument should be based on existing domestic and international legal systems and practices striking a balance between the interests of developing and developed countries,taking into account the objectives of both the fair treatment of transnational corporations and human rights protection,to promote the regulatory effect of the human rights responsibilities of transnational corporations. 展开更多
关键词 human rights responsibilities of transnational corporations extraterritorial human rights obligations extraterritorial jurisdiction preventive due diligence obligations
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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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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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机构投资者持股会助推企业“漂绿”吗--基于重污染企业社会责任报告披露的实证研究 被引量:2
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作者 朱福敏 樊昊远 吴恒煜 《金融经济学研究》 北大核心 2024年第2期90-106,共17页
以中国A股上市的455家重污染企业为样本,探究机构投资者与企业“漂绿”的关系。实证结果表明,机构投资者持股比例越高,企业发布社会责任报告的可能性越大,但报告内容披露的完整程度会降低,即机构投资者持股助推企业“漂绿”。机制分析表... 以中国A股上市的455家重污染企业为样本,探究机构投资者与企业“漂绿”的关系。实证结果表明,机构投资者持股比例越高,企业发布社会责任报告的可能性越大,但报告内容披露的完整程度会降低,即机构投资者持股助推企业“漂绿”。机制分析表明,机构投资者持股可以通过提升公司盈利能力,助推企业“漂绿”,但通过降低公司负债水平来抑制企业“漂绿”。进一步分析发现,2016年绿色金融政策发布后,机构投资者持股对企业“漂绿”的助推效果减弱;机构投资者持股对国企“漂绿”行为的助推效果不明显。建议提升对公司绿色治理的监督力度,促使公司减少“漂绿”行为,更好地维护投资者的利益和社会效益。 展开更多
关键词 机构投资者 漂绿行为 社会责任报告 内容完整性
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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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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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