试论我国企业的社会责任建设

加强我国企业社会责任建设是落实科学发展观的必然要求，有利于企业的可持续发展，可以有效应对 国际企业社会责任运动。当前，我国企业社会责任建设还存在问题。因此，政府应加强宣传，完善法律法规，加大监督力 度并注意发挥行业协会的作用。企业应在其文化建设中强化社会责任观念，做到“以员工为本”、“以客户为本”，树立人 与自然协调发展的生态文明观。     

环境监测课程的教学改革思考与实践

为了适应新世纪环境监测科学发展的要求,满足创新型人才培养的需求,文章根据环境监测课程的特点,结合教学实际,对环境监测课程教学改革与实践进行了初步探讨,从整合教学内容、优化教学方法、改革教学方法和实验方法等方面阐述了环境监测课程建设与教学改革的内容.通过教学改革使学生具备从事环境监测工作的能力和综合素质,激发学生的学习兴趣和积极性,提高学生分析问题、解决问题的能力和创新能力.     

媒体关注下的CSR信息披露与企业财务绩效关系研究及启示——基于我国A股上市公司CSR报告的实证研究

企业社会责任(CSR)及信息披露已成为当前社会各界共同关注的热点问题。本文利用独立机构发布的我国A股上市公司CSR报告的评级数据,验证了当前时代背景下我国企业社会责任信息披露与企业财务绩效的关系,以及作为信息传递媒介和公众日程设置者的媒体的关注对于二者关系的影响作用。研究发现,高水平披露社会责任信息的企业的绩效明显高于低水平企业,但是这种作用关系是在媒体关注度这一变量的完全中介作用之下实现的。这一新发现不仅丰富和拓展了企业社会责任及信息披露的理论研究框架,对于基于战略性CSR思维制定相关战略的企业管理者也深具启发意义。     

Environmental and social supply chain management sustainability practices: construct development and measurement

The purpose of this paper is to conceptualise and operationalise the concept of supply chain management sustainability practices. Based on a multi-stage procedure involving a literature review, expert Q-sort and pre-test process, pilot test and survey of 156 supply chain directors and managers in Ireland, we develop a multidimensional conceptualisation and measure of social and environmental supply chain management sustainability practices. The research findings show theoretically sound constructs based on four underlying sustainable supply chain management practices: monitoring, implementing systems, new product and process development and strategy redefinition. A two-factor model is then identified as the most reliable: comprising process-based and market-based practices.     

Risks Perception of Electromagnetic Fields in Taiwan: The Influence of Psychopathology and the Degree of Sensitivity to Electromagnetic Fields

Little is known about the perceived health risks of electromagnetic fields (EMFs) and factors associated with risk perception in non‐Western countries. Psychological conditions and risk perception have been postulated as factors that facilitate the attribution of health complaints to environmental factors. This study investigated people's perceived risks of EMFs and other environmental sources, as well as the relationships between risk perception, psychopathology, and the degree of self‐reported sensitivity to EMFs. A total of 1,251 adults selected from a nationwide telephone interviewing system database responded to a telephone survey about the relationships between environmental sources and human health. The interview included questions assessing participants’ psychiatric conditions and the presence and degree of sensitivity to EMFs. One hundred and seventy participants were self‐identified as having sensitivity to EMFs, and 141 met the criteria for psychiatric conditions without EMF sensitivity. More than half of the survey respondents considered power lines and mobile phone base stations to affect people's health to a big extent. Higher sensitivity to EMFs, psychopathology, being female, being married, more years of education, and having a catastrophic illness had positive associations with perceived risks of EMF‐related environmental sources as well as for all environmental sources combined. We observed no moderating effect of psychopathology on the association between degree of sensitivity to EMF and risk perception. Thus, psychopathology had influence on general people's risk perception without having influence on the relationship between people's degree of sensitivity to EMF and risk perception. The plausible explanations are discussed in the text.     

Corporate social responsibility in the board room – when do directors pay attention?

When do board directors pay attention to corporate social responsibility (CSR) issues? Board directors have traditionally focused on maximizing shareholder profit and viewed corporate governance narrowly as a way to meet this goal. They have paid little or no attention to CSR issues because they see CSR as a contrast to profit maximization. We argue in this article that companies can no longer ignore CSR. We propose that three conditions must be met in order for boards to pay attention toCSR. First, the board must have a mindset that considers CSR as contributing value to the firm. Second, the board must have relevant competences that enable members to understand CSR issues. Third, compensation of top-level management should reflect CSR performance. The first two conditions are directly linked to human resource development because, in order to embrace the specific challenges that CSR possesses, board members must develop an understanding of the CSR field and related challenges and opportunities for the company.     

基于中国上市公司的资本结构、社会责任与企业绩效分析

以2009～2013年间我国A股上市公司的数据为样本,探讨了资本结构、社会责任和企业绩效之间的关系.通过构建面板数据回归模型,并采用广义最小二乘法对面板模型进行估计.研究表明,企业社会责任水平与资本结构负相关,社会责任水平的高低对资本结构与企业绩效的关系有调节作用:当企业社会责任水平较高时,资本结构与企业绩效负相关;当企业社会责任水平较低时,资本结构与企业绩效正相关,资本结构对企业绩效的影响效果随着社会责任水平的变化而变化.     

前瞻型环境战略对企业绿色形象的影响研究

从自然资源基础观出发,研究前瞻型环境战略对企业绿色形象的影响.提出前瞻型环境战略会通过影响绿色核心能力、绿色产品创新与绿色过程创新,进而对企业绿色形象产生积极影响,并创建了相关关系模型.研究表明,前瞻型环境战略会提升企业绿色形象,绿色核心能力与绿色创新在前瞻型环境战略与企业绿色形象间存在链式中介作用.另外,对比了提升企业绿色形象的不同路径,为企业构建高区分度的企业形象提供了新的思路和建议.     

Supply Chain Consequences of Subsidies for Corporate Social Responsibility

The use of government incentives tied to market prices as means of boosting corporate social responsibility (CSR) has expanded notably in recent decades. Enhanced business tax deductions for charitable donations and credits for conservation easements are notable cases. While providing incentives for socially desirable behavior to achieve legislative goals has intuitive appeal, the broader economic consequences are not always fully understood. In this study, we examine such wider consequences for supply chains when subsidies for CSR are offered. One effect we identify is that since incentives are typically tied to market value, firms have not only an added incentive to achieve societal objectives (say by donating inventory) but also an incentive to raise output (retail) market prices. A second consequence is that since firms forgo potential revenues by engaging in socially desired behavior, they become increasingly sensitive to supplier pricing; in an uncoordinated supply chain this leads to input (wholesale) price concessions. Among other things, the results underscore that incentives put in place to meet broader societal objectives also have notable ramifications for suppliers, retailers, and consumers in primary markets.