“漂绿”问题曝光对企业的影响及解决问题的途径

<正>一、前言“绿水青山就是金山银山。”在国家转变经济发展方式的当下，政府和社会关注绿色低碳的可持续发展方式，绿色发展成为时下热点。一些企业为了获得一己私利，没有履行保护环境的主体责任，却想通过虚假的信息披露，即“漂绿”的方式博取社会好感以及逃避监管。“漂绿”行为会给企业带来严重的影响，     

绿色金融“漂绿”现象的成因与防范:来自日本的经验启示北大核心CSSCI

发展绿色金融是当前我国推进生态文明建设、构筑绿色低碳循环发展新模式的必然要求。在绿色金融业务规模不断扩大、业务种类不断丰富的背景下,“漂绿”现象逐渐成为绿色金融稳定发展的巨大阻碍。政府为引导绿色发展而对绿色金融业务设置的激励政策是融资方进行“漂绿”的直接动因;信息不对称则为“漂绿”打开了缺口;绿色发展意识的缺失放大“漂绿”风险。日本是较早探索绿色金融的国家之一。针对绿色金融发展过程中的“漂绿”现象,日本在强化信息披露、降低主体间信息摩擦的同时,通过技术创新与业务创新降低“漂绿”风险,同时长期以来日本政府对国民绿色发展意识的培育事实上也促使经济主体形成自我约束。这进一步启示我国未来应紧紧围绕弱化信息不对称、促进金融科技创新与业务改良、培育国民绿色发展意识3个方面推动绿色金融事业规范发展,从而真正发挥绿色金融对绿色发展的赋能作用。     

企业漂绿行为的地区同群效应--来自中国工业上市公司的经验证据

利用中国沪深A股工业上市公司样本,从地区同群效应的视角,研究企业漂绿行为的传染效应。研究结果表明我国企业的漂绿行为在同一区域内存在显著的同群效应,目标企业的漂绿程度与同区域其他企业漂绿程度显著正相关。通过对地区同群效应产生的潜在机制进行考察,发现企业漂绿地区同群效应主要是由社会学习机制和竞争性模仿机制驱动的,进一步对漂绿同群效应治理机制的检验结果表明,政府环境监管力度的加强与媒体关注度的提高均能对企业漂绿地区同群效应起到一定的威慑和阻断作用,二者的协同配合能够实现更好的治理效果。     

行动者网络视角下企业漂绿协同治理机制研究

随着企业“漂绿”行为的逐步演化,现行治理模式存在对企业漂绿行为的标准认定模糊、规制措施不完善、消费者权益保护缺失、漂绿的监管和治理明显滞后等一系列问题,漂绿协同治理受多主体的复杂影响。从行动者网络理论视角出发,确立政府部门、企业、第三方鉴证机构、媒体、社会公众等人类行动者及意识范畴、物质范畴等非人类行动者,建立漂绿协同治理行动者网络,分析各行动者在漂绿治理过程的障碍和动力因素,平衡各方利益,清除障碍,制定整体目标,形成漂绿治理的治理体系、运行体系和保障体系。     

既有建筑绿色改造主体社会责任体系构建及运行策略研究综述

既有建筑绿色改造的公共品属性特征决定了主体有序协同承担社会责任的至关重要性。梳理国内外既有建筑节能改造市场运行理论研究成果，概述国内外企业社会责任体系相关理论研究动态，虑既有建筑绿色改造内容整体性、改造价值增值性等特性，剖析既有建筑绿色改造市场主体社会责任体系构建的特殊性，论证既有建筑绿色改造主体社会责任体系构建与运行策略研究的理论价值和实践紧迫性。     

浅谈绿色供应链管理在X公司中的应用

绿色供应链管理充分考虑了环保问题,是一种现代企业的可持续发展模式。目前,国内外对于绿色供应链管理的研究还处于起步阶段,有效地实施绿色供应链管理以实现经济、环境、资源的可持续发展对现代企业将是一项严峻的挑战。选取了X公司为例,并根据公司自身的情况,提出有效实施绿色供应链管理的策略。     

绿色金融:现状、问题与趋势

近年来，以环境保护为核心的绿色金融已成为一种趋势，其本质在于正确处理金融业与可持续发展的关系。国外有关绿色金融的研究和实践都有了大量的成果，而国内，无论是理论研究还是业内实践都未对绿色金融问题引起足够的重视。本文就绿色金融本质、国内外研究和实践状况及发展趋势进行了初步探讨。     

基于主成分分析的经济绿色发展评价研究

我国经济快速增长引发了严重的生态环境问题，人们深刻意识到资源环境问题对我国经济发展的瓶颈作用。因此，我国必须发展绿色经济。以绿色经济的内涵为基础，结合国内外权威机构经典观点的高频指标并以相关文献中的指标为根据，建立了绿色经济评价指标体系。最后，采用主成分分析、聚类分析等方法对我国各省级行政区经济绿色发展进行实证研究。     

我国绿色供应链可持续发展策略研究

绿色供应链是企业供应链发展的新方向，企业实施绿色供应链管理并使绿色供应链实现可持续发展，可以有效提高企业保护环境的水平．文章首先分析了当前绿色供应链可持续发展存在的主要问题，然后针对存在的问题，从加强政府政策支持力度、密切与上下游企业的沟通合作、明确企业环保责任和提高消费者环保意识等四个方面提出了支持企业绿色供应链可持续发展的政策措施。     

提倡绿色营销 提高企业市场竞争力

一、创建企业绿色营销的新概念随着时代的进步，科技的发展。人们的现代意识不断加强，过去“吃饱，穿暖”的生活标准，已被追求高质量的生活标准所代替。人们崇尚自然，追求健康已成为时尚，绿色消费正在兴起。在国际上，绿色贸易已成为世贸组织的根本原则立场和政策规定，也是世贸组织成员国必须遵守的。中国已加入了WTO，我们的企业就必须适应这一国际环境，顺应时代的潮流，树立绿色营销的新观念，生产绿色产品，推行绿色服务，适应国内外市场的需要，进一步提高企业国内、国际的竞争力。二、企业绿色营销的实质绿色象征生命，健康和…     

On the Major Transformation of the Asia-Pacific Regional Structure北大核心CSSCISSCI

Recent years have witnessedsignificant changes in the Asia-Pacific regionalstructure featuring the shift in power balance among related countries as well as adjust-ments in their respective regional strategies. So what is the prevailing trend in thistransformation and what kind of regional order will likely emerge in the future？ To an-swer these questions, the paper tries to explore the following dimensions： the evolvingregional context, shift in power balance and power conversion, geo-political and geo-e-conomic developments and interactions between them, and evolving regional order. Asthe study shows, the broadening of regional geographical scope, the rise in the numberof actors involved, as well as changesin the relations among them, have combined tocast a pluralistic and complex flavor to the regional structure. While the power balanceamong China, the United States and Japan shifts, and power conversion is also occur-ring. China and Japan are paying increasing attention to their security roles, whereasthe United States under the Obama administration laid more stress on expanding itsgeo-economic clout. In spite of the intensifying geopolitical competition among China,the United States and Japan in recent years, a Sino-US strategic compromise-whichholds the key to regional geopolitics-isother front, some kind of geo-economicmore likely to take place in the future. On thecooperation will probably emerge. In the longerterm, it will be the geo-economic trend thatwill prevail over the geopolitical trend inthe region. Finally, the future evolution of regional order wiI1 mainly follow the eco-nomic logic, accompanied by the dilutionof its hegemonic and hierarchical nature.Hence, a pluralistic and complex regional community will emerge.     

Organization and incentives in the age of sail

The British Navy in the age of sail was the most successful bureaucracy of its time. Its organization and incentive structures differed importantly from contemporaneous private sailing ventures, but closely resembled those of today’s large corporations. To induce efficient effort, the navy used a hierarchical tournament, in which sailors competed for higher pay that came with promotions based on relative performance. Promotion probabilities, the option value of future promotions, and the higher effort required of men in higher ranks and on larger vessels, combined to yield a highly skewed pay structure.     

The German Hanse and Bergen – new perspectives on an old subject

Abstract

The Hanseatic League and her kontors (trading posts) were an integral part of the medieval trade system in Northern Europe. Hanse merchants dominated many markets in this region and managed to maintain a monopoly-like role in towns like Novgorod and Bergen for many centuries. Consequently, one focus of historical research about the Hanseatic League lay on the mechanisms that enabled the Hanse merchants to keep that strong of a position for such a long time.

This article is part of the discussion about this topic. Based on Lübeck merchants with business interest in the Norwegian town of Bergen, the so-called Bergenfahrers (Bergen travellers), it will give new insights into the Hansards' economical and social organization. The three main points are (a) the integration of the Bergen market in the Hanseatic trade network as an intermediary trading place on the vivid East–West route of Hanse trade; (b) the importance of the Bergenfahrers within the Hanse merchants' economical, social and political networks; and (c) the structure of the Bergenfahrers network patterns in the late Middle Ages.

In addition to new insights into the important role of Bergen and the Bergenfahrers within Lübeck's and the other Wendish Hanse towns' trading system, this articles provides further proof for the usefulness of the methods of Social Network Analysis in medieval economic research.     

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*

We investigate the effect of mandatory IFRS adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial reporting quality and comparability playing a role in facilitating informal financing. This increase is larger for countries with a low level of societal trust, a poor pre‐IFRS‐adoption information environment, and stronger legal enforcement. These cross‐sectional results suggest that the conditions under which higher‐quality information is made publicly available affect suppliers' decisions to provide trade credit. This increase is also larger for firms with greater exposure to foreign markets, a finding that highlights the importance of more comparable international financial reporting standards in facilitating cross‐country trade credit. We also find that IFRS adoption has a stronger positive effect on trade credit for firms with greater liquidity needs. Finally, we find that firms in countries that adopt IFRS also extend more trade credit to their customers. Overall, our results support the notion that financial reporting can have a causal effect on trade credit.     

区域工业产业竞争力指标体系的构建及其评价方法研究

文章通过建立省级区域工业产业竞争力评价指标体系,设计竞争力模型,利用SPSS统计软件,对各省工业产业竞争力进行了评价测定。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

文化传播中电视暴力对青少年侵犯行为的影响

伴随当代传媒产业的蓬勃发展,暴力也成为影视艺术基本的叙事类型及消费主义文化日趋盛行的现实语境。＂电视暴力＂是作为＂媒介暴力＂的一个子概念存在的;从文化传播看电视暴力,其覆盖面大,且易于接触;电视暴力对受众特别是青少年的影响巨大而深刻。要从制作者、传播者和观众三个方面的自律出发,建立适应我国国情的影视分级制。