Determinants of corporate social disclosure: Empirical evidence from Bangladesh

We explore the potential firm and industry characteristics that determine the corporate social responsibility (CSR) disclosure practises by Bangladeshi listed firms. We use a CSR disclosure checklist to measure the extent of CSR disclosure in the annual reports and a multiple regression analysis to examine the determinants of CSR disclosure. Our study finds that CSR disclosure has positive and significant relationships with export-oriented sector, firm size and types of industries. We also find a negative relationship between CSR disclosure and family ownership. The overall findings of our study provide empirical evidence which suggests that a number of firm and industry characteristics are important determinants of the extent of CSR disclosures in a developing country like Bangladesh. Our findings can help the policy makers to adopt necessary regulatory reform to improve the CSR practises and enhance organisational legitimacy.     

中小企业信用担保机构风险管理机制缺陷及矫正

国内中小企业信用担保机构在风险的内部控制、风险的转移和分散等机制方面存在重要缺陷,影响到信用担保机构自身的存续和发展以及对中小企业的融资。深入分析其原因,担保机构风险管理机制方面的问题恰恰反映了当前国内法律监管、社会信用环境等各方面存在不足。在后续发展过程中,要注意健全法律和监管体系、完善社会信用环境、加大政府的资金扶持力度、加强担保机构的内控和管理等,更好地发挥其征信和财务杠杆作用,提高中小企业融资效率。     

Corruption and corporate social responsibility: Evidence from a quasi-natural experiment in China⋆

The study examines the causal effect of corruption on corporate social responsibility (CSR) in the Chinese context. Using China’s anti-corruption campaign as a quasi-natural experiment, we employ a difference-in-difference design to show the following: (1) The anti-corruption campaign substantially improves CSR performance. (2) Plausible mechanisms are financial constraints and analyst coverage, where financial slacks and analyst coverage of affected firms increase after the campaign. (3) The anti-corruption campaign exhibits more significant effects on CSR in firms with better governance and domestic firms. Overall, this study evaluates the impact of anti-corruption on CSR and provides policy implications for regulators to enhance CSR performance.     

中国农村社会养老保险问题及对策

为解决中国社会养老保障问题,国家做出了一系列决策部署,着力建设和完善城乡一体化的居民社会养老保险制度.中国农村发展相对落后,在制度实施过程中存在不少问题,制度贯彻落实仍然有缺乏稳定性、各筹资主体分担失衡、农村社会养老保障水平低及群众参保意识不强等问题.针对这些问题提出完善法律和相关制度、健全各筹资主体分担机制、提高农村社会养老保险的保障水平及提升群众的参保意识等优化对策,推进社会养老保险在农村的实施.     

高校社会问题、社会工作视角及其教学模式

从12世纪起,西方近代意义上的大学（高校）已经走过了近千年的发展历程,为人类知识的创造、知识的传承和应用做出了巨大的贡献。随着社会发展与变迁,大学也被卷入了世俗化、社会化的行业,使得高校不得不面临繁杂交织的社会问题。作为高校主体之一的大学生,被各种心理问题、偏差行为困扰,高校大学生自然成为以青年社会工作为内容的学校社会工作教学对象,需要用灵活的、具有亲和力的社会工作方式与教学模式进行关注和介入。     

土地整治公众参与机制中的社会资本及其作用

研究目的：分析土地整治公众参与机制中的社会资本内涵、表现形式及其作用于土地整治的实现途径。研究方法：文献资料法,归纳分析法,实证分析法。研究结果：厘清了土地整治公众参与机制中社会资本的概念及层次内涵,阐述了社会资本作用于土地整治的两种实现途径。研究结论：（1）社会资本是农民之间合作的基础,体现在以信任、互惠、规范和合作为基本特征而构建的社会参与网络;（2）土地整治公众参与机制中的社会资本在农村基层组织中得以显化,是建立和优化土地整治公众参与机制的充分必要条件;（3）社会资本与农村土地制度变迁相互影响相互作用。     

海洋社会组织的基本理论问题分析——兼论海洋社会组织在海洋强国建设中的地位与作用

建设海洋强国已成为全民族共识和国家战略。在建设海洋强国的进程中,不仅需要发挥政府的主导作用,还需要民间社会力量尤其是海洋社会组织的发展壮大。论文认为海洋社会组织属于社会组织的范畴,并从产生动力、关注领域、服务对象、活动范围等维度对其进行类型划分;海洋社会组织在推动海洋经济发展、促进海洋环境治理、维护海洋权益等方面具有重要作用,大力培育海洋社会组织是实现海洋公共管理与建设海洋强国的必然选择。     

MGNREGA in Tamil Nadu: A Story of Success and Transformation?

Social protection has emerged as a key driver of development policy at the beginning of the twenty‐first century. It is widely considered a ‘good thing’ that has the potential not only to alleviate poverty and vulnerability, but also to generate more transformative outcomes in terms of empowerment and social justice. Based on an ethnographic study of the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), India's flagship social protection policy, this paper takes a critical look at what this policy's ‘success’ consists of. The study was carried out in Tamil Nadu, a state widely presented as a ‘success’ in terms of MGNREGA's implementation, and describes who participates in the scheme and how success is understood and expressed at different social and bureaucratic levels. In terms of MGNREGA's outcomes, we conclude that the scheme is benefitting the poorest households – and Dalits and women in particular – especially in terms of providing a safety net and as a tool for poverty alleviation. But the scheme does more than that. It has also produced significant transformative outcomes for rural labourers, such as pushing up rural wage levels, enhancing low‐caste workers' bargaining power in the labour market and reducing their dependency on high‐caste employers. These benefits are not only substantial but also transformative in that they affect rural relations of production and contribute to the empowerment of the rural labouring poor. However, in terms of creating durable assets and promoting grassroots democracy, the scheme's outcomes are much less encouraging.     

我国绿色矿山鼓励政策评析

现有绿色矿山鼓励政策有财政专项资金支持政策、资源配置倾斜政策、相关税费减免政策。财政专项支持与资源配置政策缺乏直接对责任行为和建设过程的激励;相关税费减免政策则存在增值税优惠范围较小,所得税优惠力度不大,对技术创新的鼓励方式较为单一,对矿山企业缺乏针对性等不足。推动绿色矿山建设的政策建议：⑴着力引导矿山企业主动履行资源环境责任;⑵建立履行资源环境责任的激励机制,激励政策要立足矿山企业生产实际,重点应由结果奖励转向过程激励,注重激励与约束并举;⑶制定绿色矿山税收优惠政策,要进一步加大增值税和所得税支持力度,扩大矿产资源补偿费和资源税减免优惠。     

制约与优化：我国农村基层社会组织制度环境中的政府因素分析

制度环境在很大程度上影响和制约着农村基层社会组织的发展。有效制度供给不足、价值取向偏差、行为效度有限是当前我国农村基层社会组织制度环境中的主要政府制约因素。优化农村基层社会组织的制度环境,应消除模糊认识,端正官员态度,明确政府责任;应改革和创新社会组织管理体制机制,完善相关法律法规,加大培育扶持力度和规范引导。