利益相关者参与民营企业治理模式分析

民营企业不合理的治理结构是制约企业持续发展的一个重要因素。民营企业的治理不能只关注投资者利益的最大化，而要实现利益相关者的利益最大化。     

基于利益相关者的公共建设项目社会参与模型——以保障房建设为例

社会参与形式的选取是否恰当,将直接影响公共建设项目中社会参与的实施效果,本文从两个层面探讨了社会参与形式的选择:利益相关者层面及项目层面。通过比较分析国内外相关研究,并从我国国情出发,针对不同的项目要求及多元的参与者,文章提出了参与形式选择模型,以确保参与各方能积极、有序、有效地参与到公共建设项目中来。最后,文章以保障房建设为例,具体阐述了利益相关者的参与形式。     

浅论项目建设利益相关者之间的有效沟通

文章以项目建设的发展过程为主线,分别阐述各个阶段的工作内容及其利益相关者,并根据各利益相关者对工程项目建设的信息需求内容以及紧要程度,确定各利益相关者之间进行有效沟通的内容及其沟通方式,通过确保项目建设中的信息畅通,充分整合各方资源,调动一切积极因素为工程项目建设服务,确保工程建设项目整体目标的实现。     

刍议利益相关者对企业环境会计的影响

企业的利益相关者也是其环境会计信息的使用者.就公司而言,其环境会计信息使用者主要包括企业管理者、企业员工、投资者、债权人、消费者、政府管理部门、社会公众等.一些重要的组织,如监管机构、准则制定机构和行业协会等,他们主要是通过制定与环境相关的报告准则、规则和指南,来影响到企业环境会计的应用.本文主要从利益相关者角度,探讨了它们对企业环境会计发展的影响.     

浅析利益相关者对企业环境会计的影响

随着在企业生产经营活动中的环境问题越来越突出,一些财务导向的利益相关者开始认识到企业的有些环境信息与他们的经济决策有关。因此,他们开始调整主要的企业信息管理系统以便包括相关的环境问题。另外其他的关注环境问题的利益相关者也开始认识到环境问题的某些财务影响对生态问题也具有意义。他们会根据各自的需求,要求企业向他们提供较为详细的经济和环境信息,从而他们的活动会影响到企业环境会计的发展和进程。因此,本文将与企业环境会计有关的利益相关者分为内部、外部和特殊利益相关者这三个群体,基于这三个群体对企业环境会计的影响进行论述。     

基于利益相关者的会计政策的选择

本文以利益相关者理论为基础,以会计政策选择为研究对象,从利益相关者角度出发,以动态的视角对企业会计政策选择的利益相关主体进行划分界定,讨论不同利益相关主体对会计信息的不同需求。接着对会计政策选择进行阐述,得出利益相关者立场应为会计政策选择的立场,会计政策选择即为实现利益相关者价值最大化;同时就利益相关者立场选择会计政策应注意事项作了说明。     

防范无直接利益相关者参与群体性事件的对策思考

近年来，群体性事件在一些地方频繁发生，防控形势十分严峻。群体性事件通常是由偶然的因素引发，蔓延速度很快，绝大多数参与者与最初引发事件的原因并没有直接利益关系，往往是为了发泄对一些长期积累的问题的不满。也正是这些无直接利益相关者的参与，使原本就难于处理的群体性事件变得更加难以收拾。因此，防范无直接利益相关者参与群体性事件对于防止群体性事件的恶化升级有着重要作用。     

利益相关者理论的发展与评述

利益相关者理论是现代西方企业管理理论中一个新的发展趋向,国内相关的研究起步比较晚.本文从利益相关者理论的历史演进、利益相关者的界定与分类、目前理论研究过程中存在的疑问三个方面,对利益相关者理论进行综述.     

顾客参与对感知服务质量的影响机理研究

服务业中顾客参与的出现,会对感知服务质量产生重大影响,进而还会影响服务组织的生产效率和组织形象等.研究在文献回顾和前人研究的基础上,对顾客参与影响感知服务质量进行更深入的讨论,提出顾客参与通过情感、感知控制和关系纽带影响感知服务质量的观点,通过四个维度来研究顾客参与,使结果更加精确。     

对利益相关者共同治理必然性的分析

利益相关者共同治理是对传统公司理论“股东至上”逻辑的颠覆,是新经济环境下公司治理理论的必然选择,本文从5个方面分析了利益相关者共同治理的必然性。     

Risk Perception in Context: The Savannah River Site Stakeholder Study

Environmental managers are increasingly charged with involving the public in the development and modification of policies regarding risks to human health and the environment. Involving the public in environmental decision making first requires a broad understanding of how and why the public perceives various risks. The Savannah River Stakeholder Study was conducted with the purpose of investigating individual, economic, and social characteristics of risk perceptions among those living near the Savannah River Nuclear Weapons Site. A number of factors were found to impact risk perceptions among those living near the site. One's estimated proximity to the site and relative river location surfaced as strong determinants of risk perceptions among SRS residents. Additionally, living in a quality neighborhood and demonstrating a willingness to accept health risks for economic gain strongly abated heightened risk perceptions.The Consortium for Risk Evaluation with Stakeholder Participation (CRESP)The Consortium for Risk Evaluation with Stakeholder Participation (CRESP)The Consortium for Risk Evaluation with Stakeholder Participation (CRESP)     

Phthalate Exposure Through Food and Consumers' Risk Perception of Chemicals in Food

Phthalates have been detected in various types of retail foods. Consumers' exposure to phthalates is common. Consumers are concerned about chemicals in food. Our aim was to investigate the relationships between consumers' exposure to phthalates through food, consumers' interest in a natural and healthy diet, risk perception of food chemicals, and consumers' diet patterns. We collected data through a mail survey in the adult Swiss-German population ( N  = 1,200). We modeled exposure to di(2-ethylhexyl) phthalate (DEHP), dibutyl phthalate (DBP), benzyl butyl phthalate (BBP), and diethyl phthalate (DEP) based on a food frequency questionnaire and phthalate concentrations reported from food surveys. Using rating scales, we assessed risk perceptions of chemicals in food and interest in a natural and healthy diet. Higher risk perceptions and higher natural and healthy diet interest were associated with higher daily doses of DEHP, BBP, and DEP. No health risk from phthalates in food was identified for the vast majority of the population. Four consumers' diet clusters were discerned, with differences in phthalate exposure, risk perceptions, and interest in a natural and healthy diet. This study shows that even those consumers who express strong interest in natural food and low acceptance of food chemicals, and who try to make respective food choices, are exposed to contaminants such as phthalates.     

The Distinction Between Risk and Hazard: Understanding and Use in Stakeholder Communication

A major issue in all risk communication efforts is the distinction between the terms “risk” and “hazard.” The potential to harm a target such as human health or the environment is normally defined as a hazard, whereas risk also encompasses the probability of exposure and the extent of damage. What can be observed again and again in risk communication processes are misunderstandings and communication gaps related to these crucial terms. We asked a sample of 53 experts from public authorities, business and industry, and environmental and consumer organizations in Germany to outline their understanding and use of these terms using both the methods of expert interviews and focus groups. The empirical study made clear that the terms risk and hazard are perceived and used very differently in risk communication depending on the perspective of the stakeholders. Several factors can be identified, such as responsibility for hazard avoidance, economic interest, or a watchdog role. Thus, communication gaps can be reduced to a four‐fold problem matrix comprising a semantic, conceptual, strategic, and control problem. The empirical study made clear that risks and hazards are perceived very differently depending on the stakeholders’ perspective. Their own worldviews played a major role in their specific use of the two terms hazards and risks in communication.     

Agency Communication, Community Outrage, and Perception of Risk: Three Simulation Experiments

Three experimental studies were conducted employing hypothetical news stories to compare the effects on reader risk perceptions of two situations: when agency communication behavior was reported to be responsive to citizens' risk concerns, vs. when the agency was reported to be unresponsive. In the first two experiments, news stories of public meetings filled with distrust and controversy led to ratings indicating greater perceived risk than news stories reporting no distrust or controversy, even though the risk information was held constant. This effect appeared clearly when the differences in meeting tone were extreme and subjects made their ratings from their recall of the stories, but it was much weaker when the differences were moderate and subjects were allowed to go back over the news stories to help separate risk information from conflict information. In the third experiment, news stories about a spill cleanup systematically varied the seriousness of the spill, the amount of technical information provided in the story, and the agency behavior and resulting community outrage. The outrage manipulation significantly affected affective and cognitive components of perceived risk, but not hypothetical behavioral intentions. Seriousness and technical detail had very little effect on perceived risk.     

Risk Perception and Risk Talk: The Case of the Fukushima Daiichi Nuclear Radiation Risk

Individuals’ perceptions and their interpersonal communication about a risk event, or risk talk, can play a significant role in the formation of societal responses to the risk event. As they formulate their risk opinions and speak to others, risk information can circulate through their social networks and contribute to the construction of their risk information environment. In the present study, Japanese citizens’ risk perception and risk talk were examined in the context of the Fukushima Daiichi nuclear radiation risk. We hypothesized and found that the risk information environment and risk literacy (i.e., competencies to understand and use risk information) interact to influence their risk perception and risk talk. In particular, risk literacy tends to stabilize people's risk perceptions and their risk communications. Nevertheless, there were some subtle differences between risk perception and communication, suggesting the importance of further examination of interpersonal risk communication and its role in the societal responses to risk events.     

The Role of Hazardousness and Regulatory Practice in the Accidental Release of Chemicals at U.S. Industrial Facilities

This article presents the results of an analysis of the accident history data reported under section 112(r) of the Clean Air Act Amendments. These data provide a fairly complete record of the consequences of reportable accidental releases occurring during the time frame 1995-1999 in the U.S. chemical industry and covering 77 toxic and 63 flammable substances subject to the provisions of section 112(r). As such, these results are of fundamental interest to the affected communities, regulators, and insurers, as well as to owners and managers in the chemical industry. The results show the statistical associations between accident frequency and severity and a number of characteristics of reporting facilities, including their size, the hazardousness of the processes and chemicals inventoried, and the regulatory programs (in addition to section 112(r)) to which these facilities are subject. The results are interpreted in light of economic drivers of protective activity and regulatory priorities for monitoring and enforcement.     

Public Perception of the Risks of Floods: Implications for Communication

Floods in the U.S. kill an average of 162 people each year and cause $3.4 billion in property damage. Flood control programs have been successful in lowering, but not eliminating, the risks to lives and property. Since the late 1960s, the federal government has emphasized flood insurance as a primary tool for improving location and flood-proofing decisions, as well as for reimbursing flood losses. Since only 12.7% of houses in flood plain areas are covered by flood insurance, the program has been ineffective. We interviewed people living in three communities that had recently been flooded. Most people had little knowledge of the cause of floods or what could be done to prevent damage. People who work and who are better educated know more and are more likely to have flood insurance. Current government publications about flood risks are not likely to be understood by those at risk. There is little effective communication about the nature and magnitude of the risks and what individuals can do to protect their lives and property and lower their financial risks. The risk management program should both emphasize communication and enforcement of the current law requiring people at risk who hold federally funded loans to be insured.     

Communicating Risks and Benefits from Fish Consumption: Impact on Belgian Consumers' Perception and Intention to Eat Fish

Communicating about the health effects of fish and seafood may potentially result in a conflict situation: increasing intake is desirable because of health and nutritional benefits, but higher consumption may also lead to an increased intake of potentially harmful environmental contaminants. In order to anticipate the communication challenge this conflict may pose, the research presented here aimed to assess the impact of risk/benefit communication on Belgian consumers' fish consumption behavior and fish attribute perception. Data were collected in June 2005 from a sample of 381 women, aged between 20 and 50 years. An experimental design consisting of four message conditions (benefit‐only; risk‐only; benefit‐risk; and risk‐benefit) combined with three information sources (fish and food industry; consumer organization; government) was used. Exposure to the benefit‐only message resulted in an increase from a self‐reported fish consumption frequency of 4.2 times per month to an intended fish consumption frequency of 5.1 times per month (+21%), while fish attribute perceptions only marginally improved. The risk‐only message resulted in a strong negative perceptual change in the range of two points on a seven‐point scale. This translated into an 8% decrease of behavioral intention (from eating fish 4.5 times per month to an intention of eating fish 4.1 times per month). Balanced messages referring to both risks and benefits yielded no significant change in behavioral intention, despite a significant worsening of fish attribute perception. The presentation order of benefits and risks in the balanced message showed a tendency to affect both behavioral intention and attribute perception, with the first message component being most influential. Information source did not yield any significant impact either on behavioral intention or on attribute perceptions, independent of the message content. The results from this study provide valuable insights for future risk/benefit and balanced communication about seafood.     

GM Foods and the Misperception of Risk Perception

Public opposition to genetically modified (GM) food and crops is widely interpreted as the result of the public's misperception of the risks. With scientific assessment pointing to no unique risks from GM crops and foods, a strategy of accurate risk communication from trusted sources has been advocated. This is based on the assumption that the benefits of GM crops and foods are self-evident. Informed by the interpretation of some qualitative interviews with lay people, we use data from the Eurobarometer survey on biotechnology to explore the hypothesis that it is not so much the perception of risks as the absence of benefits that is the basis of the widespread rejection of GM foods and crops by the European public. Some respondents perceive both risks and benefits, and may be trading off these attributes along the lines of a rational choice model. However, for others, one attribute-benefit-appears to dominate their judgments: the lexicographic heuristic. For these respondents, their perception of risk is of limited importance in the formation of attitudes toward GM food and crops. The implication is that the absence of perceived benefits from GM foods and crops calls into question the relevance of risk communication strategies for bringing about change in public opinion.