Sustainability reporting patterns of companies listed on the Johannesburg securities exchange

The demand by stakeholders for information about companies’ social and environmental performance has led to sustainability reporting becoming essential. The Global Reporting Initiative (GRI) guidelines are the international reporting standard whereas the Johannesburg Securities Exchange Socially Responsible Investment (JSE SRI) Index guidelines are used in South Africa. Although South Africa is regarded as one of the leaders in sustainability reporting in the world, the JSE SRI Index is still a relatively new standard and its efficiency will only be proved over time. The research on which this paper is based, determined whether reporting patterns exist across specific market sectors of the sustainability reports of companies listed on the JSE in order to establish if the JSE SRI Index guidelines on reporting are efficient. Results indicated that all the selected market sectors reported on the environment, society and governance (ESG) categories as per requirements of the JSE SRI Index. The mining and materials sector reported more in the environment and the society categories than the other sectors, while in the governance category less reporting on indirect impacts by all the sectors was noted. The implication of this is that in general, companies find the JSE SRI Index guidelines on reporting easy to implement. However, less reporting of companies’ indirect impacts on their operating environments could mean that there is still a lack of completeness and transparency from the companies’ reports, which could be as a result of a lack of firmer guidelines by the JSE SRI Index guidelines on reporting of such issues.     

行政举报答复行为可诉性审查规则探析

目前,由于我国的举报制度散见于各个行政管理部门法当中,缺乏统一的上位法规范,行政举报答复行为的可诉性审查普遍存在举报的概念和范围界定不明确、行政举报答复行为性质认定不一、被诉行政行为混同的问题。因此,将举报答复行为分阶段区分为受理阶段的举报答复行为、处理阶段举报答复行为以及特殊阶段的举报答复行为,受理阶段的举报答复属于程序性答复具有独立程序价值,并对当事人权利义务产生直接影响具有可诉性。处理阶段仅涉及实体利益的举报答复有涉及自身利益与公共利益之分,公益性举报请求保护利益为反射利益,不具有可诉性。自益性举报通过判断其所依据的法律规范是否具有保护当事人个人利益的目的来判断可诉性。特殊阶段的行政奖励与答复行为的可诉性互相独立,有奖举报的存在不意味答复行为当然具有可诉性。     

网络反腐过程中网络举报的规范化研究

网络反腐信息的披露和曝光有正式和非正式两种。在法律和制度层面,将网络披露和曝光反腐信息的行为视为举报之一种,肯定其法律地位和法律效力,赋予其规范意义和制度功能,既符合举报制度的法律解读和政治意涵,也是应对腐败案件特性和国际反腐运动发展趋势的必然要求。应该针对非正式网络举报特点,建立舆情收集分析和线索核查机制;确立合理评价和鼓励原则,理性规制和引导网络举报相关行为;制定《举报法》,完善网络举报法律制度,规范保护网络举报。     

‘What the country wanted’: The houses of parliament,the press and the origins of media management in Britain,c. 1780–1900

This paper considers a topic that has received scant attention in the historiography of public relations: official attempts to manage the press in Britain in the Houses of Parliament in the eighteenth and nineteenth centuries. Existing accounts of the emergence of government public relations in the UK have tended to focus on the civil service in the first half of the twentieth century, but this article sheds light on a series of earlier developments, including the allocation of seats for reporters in the viewing gallery of the Commons in 1803, the construction of dedicated Reporters’ Galleries in both parliamentary chambers in 1847–52 and the creation of a Westminster Lobby in 1884. Taken together, these reforms improved journalists’ access to parliament in an era in which direct governmental control over newspapers lapsed. Yet, they also allowed politicians to influence media commentary by determining who was permitted access to parliament and what type of content made its way into print. A case can thus be made that Westminster, not Whitehall, played host to the earliest official attempts to manage the media in Britain, and this has important repercussions for current understandings of public relations history.     

独立董事对财务报告的作用及其制度保障

独立董事能够在一定程度上减少虚假财务报告。要使独立董事充分发挥防止出现虚假财务报告的作用,首先要保证其在形式上和实质上真正独立;其次,要追究独立董事疏于注意义务、没有发现应该发现的舞弊或与管理当局合谋、出具虚假财务报告欺骗投资者从而给投资者造成损失的行为的法律责任,尤其是民事责任。那些不作为的独立董事不能因为其对财务报告的不了解而免除法律责任。     

新媒体环境下市场化党报深度报道的路径探索——以《广州日报》“新闻蓝页”为例

新媒体传播时代,面对民意喷涌与市场竞争,市场化党报创新出深度报道这一独门利器。在新媒体环境下,处于转型期社会的市场化党报深度报道也受到宣传逻辑、市场逻辑、新闻逻辑等多种制约。市场化党报在深度报道领域深耕探索,在两舆论场互动中呈现出民本化报道趋向,在市场化导向下也催生出以中性题材、故事化讲述为主的报道模式,在新闻呈现方面,“受众观”驱动下实现了版面形式从易读到悦读的蜕变。     

Responses to prenatal opioid and alcohol abuse: A review of US and Australian mandatory reporting laws

Prenatal substance use, specifically opioid and excessive alcohol use, can cause significant adverse effects for the unborn foetus in both the short-and long-term. Responses by state social systems occur on a spectrum of prevention and early intervention to support mothers. Some but not all states include reporting duties, so that professionals made aware of the situation may alert agencies that can intervene to provide appropriate support. This article will review legal duties to report maternal substance use during pregnancy in the US and Australia. We identify variations in these laws regarding who is required to report, what circumstances must be reported and what indicates child abuse or neglect. Inconsistencies in laws raise questions about the nature of different approaches, and how reforms might be made to improve provision of support. Informed by the medical literature, the contemporary context and federal policy in the US, we make recommendations for reform, and for the appropriate response to such reports.     

风险导向审计的认识误区

“银广夏”和“安然”事件后,会计学术界对风险导向审计予以了特别关注,并对风险导向审计的相关概念、本质及程序和方法等进行了全面探讨,这种探讨有利于审计理论的创新与发展;同时多元化概念的并存也会造成审计人员的无所适从。认识上的不统一、理解上的差异不利于风险导向审计在我国审计实践中的运用、发展和创新。文章通过对相关文献的归纳,总结出风险导向审计的五大认识误区。     

我国上市公司社会责任报告中货币信息披露研究

以沪市上市公司2009年度发布的301份企业社会责任报告为样本,对其进行了实证研究。研究发现,我国上市公司社会责任报告所披露的信息中货币信息量不足,尤其是对责任项目的货币信息披露不充分,难以满足信息使用者的需要,建议细化和量化上市公司的社会责任,建立核心指标搜集管理体系,并由独立第三方对社会责任报告进行验证和评价。     

新闻报道言语转述与对话性

从中国 English．news．cn（新华网）,英国 BBC News（英国广播公司）和美国 WASH-INGTON POST（华盛顿邮报）三家新闻机构于2012年5月7日所作的关于普京再次出任俄罗斯总统的就任仪式的报道中分别选取一篇为研究对象,从对话性程度和转述方式、转述动词方面进行分析。得出结论：新闻报道中的对话性主要取决于报道中因转述而出现的诸声音之间的对话关系。对话性强的报道中,报道者会根据需要采用不同的转述方式和转述动词,即采用直接引语、中性动词进行言语转述以显示客观性;使用间接引语、倾向性强的动词进行言语转述以展开主观性评论。