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31.
我国推进期货市场"走出去"及国际化战略须以跨境期货交易法律机制构建为前提。文章通过厘定跨境期货交易内涵边界及监管正当性,省思主要法律困境及应对思路,提出应致力于跨境期货交易立法监管理念创新,确立跨境交易监管认同机制,提升跨境期货衍生品交易经纪能力,适度扩大衍生品跨境投资参与主体范围,逐步取消QDII投资品种限制,并从跨境期货交易运行保障、立法监管、风险控制以及解纷机制等方面建构系统法律保护体系,切实保障跨境交易整体性金融安全。 相似文献
32.
Guangqin Li Shiyu Lu Shuai Shao Lili Yang Ke Zhang 《Business Strategy and the Environment》2021,30(1):252-266
Due to the serious increase of environmental pollution in China, environmental regulations have become significantly stringent. Such regulations are playing an increasingly important role in the development of small enterprises (SEs) in China, especially in SEs' market entry. However, existing studies pay little attention to this issue. This paper investigates for the first time the effect of environmental regulations on SEs' market entry and the mechanism of environmental regulation effects in China. We consider two sets of panel data for the periods 2003–2010 and 2012–2015 in China. We also use the fixed effect model and the instrumental variable method to explore the role of environmental regulations in SEs' market entry. The results show that, overall, environmental regulations play a significantly positive and robust role in SEs' market entry. However, the mechanisms associated with the effect of environmental regulations on different innovative types of SEs differ. Environmental regulations promote the market entry of SEs with product innovation, but this impact is not significant for SEs with research and development (R&D) activities and R&D institutions. Our findings indicate that China's SEs prefer product innovation, which is a lower level innovative type, over R&D innovation, as a means to avoid the negative impact of stringent environmental regulations. 相似文献
33.
In this study we examine how the regulation of director attendance disciplines directors’ behavior, and consider the governance effect of such regulations. This examination exploits the differences between the requirements for director attendance at board meetings enacted by the Shanghai Stock Exchange (SHSE) and by the Shenzhen Stock Exchange (SZSE). Using a difference-in-differences model with a sample of A-share listed firms from 2006 to 2017, we document that the rate of meeting attendance by independent directors who serve with firms listed on the SHSE (SHIDs) has increased significantly since the exchange’s enforcement of the regulation on attendance. This positive effect has been more pronounced for independent directors with legal backgrounds. Further investigations find that the regulation of attendance plays a corporate governance role through the mechanism of enhanced monitoring. The attendance regulation increases the SHIDs likelihood of casting dissenting votes, and it leads to both better accounting performance and higher firm value. In addition, SHIDs are more likely to depart from firms listed on the SHSE, and to transfer their directorships to firms listed on the SZSE, which has a less constraining attendance requirement. Our findings provide evidence of how external regulation shapes director attendance and voting behavior in emerging markets. 相似文献
34.
Ali Meftah Gerged Eshani Beddewela Christopher J. Cowton 《Business Strategy and the Environment》2021,30(1):185-203
Several studies have found a relationship between corporate social and environmental disclosure and firm value (FV) or accounting profitability. Where environmental disclosure has been the focus, though, only single-country studies have been published, and most of the previous research concerns the developed world. This study examines the association between corporate environmental disclosure (CED) and FV in the Gulf Cooperation Council (GCC) countries, where CED has been increasing from its previous low base. Findings from a multicountry sample of 500 firm-year observations using a 55-item unweighted environmental disclosure index suggest that CED is significantly and positively related to FV as measured by Tobin's Q (TBQ). The relationship is robust to using a weighted version of the disclosure index, individual countries and environmental disclosure subindices. Some evidence of a positive relationship between CED and return on assets is also found, but even where statistically significant, the relationship is much weaker than in the case of TBQ. For empirical and theoretical reasons, we recommend that future studies pay greater attention to market-based proxies, if possible, when investigating the value relevance of CED in both developed and developing countries. Our results suggest that both managers and policymakers in GCC countries should take a positive view of expanded CED. 相似文献
35.
[目的]为改变乡村旅游非生态化发展的现状,全面实现乡村振兴。[方法]结合使用文献综述法和实地调研法,基于环境正义理论,将环境问题与社会正义结合起来分析乡村旅游环境问题产生的根源。[结果]一直以来,乡村旅游作为实现乡村振兴的重要方式都过于追求经济效益,而忽视了给乡村旅游地及其周边区域带来的环境污染和生态破坏,造成乡村旅游种际环境非正义和人际环境非正义。[结论]代内人际环境正义的实现是解决乡村旅游环境问题的关键,确保未来乡村旅游发展的环境正义导向和矫正当前存在的环境非正义是必须同时兼顾的两个方面。实现乡村旅游环境正义,一方面应增强主体的环境正义意识、构建公正的环境相关制度以确保乡村旅游未来发展的环境公正导向,另一方面应探索建立乡村旅游生态补偿制度对已经造成或现阶段无法避免的环境非正义结果进行矫正,实现补偿正义。 相似文献
36.
[目的]研究旨在探讨环境公平感知和社会信任与农户低碳生产行为之间的关系,为促进农户生产行为向低碳化方向转变提供对策建议。[方法]基于陕西和甘肃两省的村域调查数据,以农膜和秸秆处理为例,运用二元logistic模型探讨环境公平感知和社会信任对农户低碳生产行为的影响,并结合分层回归分析了社会信任在环境公平感知和农户低碳生产行为间的调节效应。[结果](1)在环境公平感知维度中,人际公平感知正向影响农户的农膜和秸秆处理行为; (2)对社会信任来讲,人际信任对农户农膜和秸秆处理行为均有显著的促进作用,而制度信任仅对农户秸秆处理行为具有正向影响; (3)人际信任在种际公平感知和农户农膜处理行为之间具有显著的正向调节效应,而制度信任在两者之间具有显著的负向调节效应; 同样,人际信任在人际公平感知和农户秸秆处理行为之间具有正向调节效应,而制度信任弱化了人际公平感知对农户秸秆处理行为的影响。[结论]环境公平感知和社会信任是影响农户低碳生产行为的关键因素,且社会信任在种际公平感知和农户农膜处理行为之间以及在人际公平感知和农户秸秆处理行为之间具有显著的调节作用。 相似文献
37.
《环境保护法》等环境法律体系日渐趋同的多元共治理念,渗透并引发环境法律制度体系的结构性转型;国内环境信息公开制度保障公众环境知情权的核心功能不能容纳企业环保信用评价制度的制度功能;信用制度与信息制度错序产生的国内外法治及社会环境迥异等,决定了我国企业环保信用评价制度健全的正当性面向。 相似文献
38.
In recent years there is a trend of consuming natural products for a sustainable and healthier life. Therefore, firms began aligning their strategy with sustainability by communication strategies that they produce natural products, which are better for health as well as the environmental sustainability. However, sometimes these claims may be deceptive. The purpose of this paper is to understand the consumers' purchasing intentions toward products claiming naturalness in their advertising and packaging strategies. This research also examined greenwashing perceptions and their potential roles in purchasing intentions. In‐depth face‐to‐face interviews carried out with 20 Turkish women regarding personal care products (local brand and international brand). The findings of the interviews revealed eight themes (perceived greenwashing, perceived green image, price perception, environmental concern, green trust, skepticism, perceived risk, and purchase intention). This study contributes to predict a framework from consumer viewpoint for identifying the themes related to greenwashing. 相似文献
39.
Xiaohua Meng Saixing Zeng Xuemei Xie Hailiang Zou 《Business Strategy and the Environment》2019,28(2):403-417
Under increasing regulatory pressure to disclose environmental impacts, corporate environmental information disclosure (EID) is becoming more prevalent. However, the motives for EID and disclosure approaches (i.e., symbolic or substantive) remain controversial. Using a sample of data for 742 listed manufacturing firms in China across 3 years, we provide evidence to show that the level of EID is significantly positively associated with a firm's advertising intensity and that firms in moderately competitive industries have a higher propensity for adopting an EID‐based differentiated strategy than firms in stronger or weaker competitive industries. We also find that firms that are more sensitive to environmental issues strategically understate their environmental impact when directly facing consumers. Our results suggest that the implementation of corporate EID is strategic and that firms have strong market motives, even under regulatory pressure to demonstrate legitimacy. We discuss this study's contributions to research on EID theory and implications for strategic EID management. 相似文献
40.
对建筑企业进行环境行为效率评价是促进我国建筑行业健康可持续发展的重要手段。根据建筑行业特点及我国现有的企业环境信用标准,构建了建筑企业环境行为评价的投入产出指标体系,将改进的数据包络分析方法模型运用到企业环境行为效率评价领域,解决了现有企业评价研究主观性突出的问题,得出建筑企业评价分析方法。在此基础上对某代表性建筑企业2010—2017年环境行为数据进行了评价分析。分析结果表明该企业环境行为总体效率良好,但鉴于出现了奇数年和偶数年的效率波动情况,仍需提高环境行为效率。 相似文献