The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments

Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the potential to significantly improve the usefulness and quality of information reported by companies about their environmental, social and economic impacts and performance. The GRI aims to develop a voluntary reporting framework that will elevate sustainability reporting practices to a level equivalent to that of financial reporting in rigour, comparability, auditability and general acceptance. This will be a welcome and efficient supplement to the questionnaires, interviews, press releases, media reports and other sources of information traditionally used for screening in investment decision making – social/ethical and mainstream. The Dow Jones Sustainability Group Index, the Jantzi Social Index and the Innovest EcoValue'21 analytical platform, together with the SRI community, are all likely to benefit from GRI-style sustainability reports. One of the GRI's key challenges is to accommodate the broad variety of disclosure needs and expectations of a wide range of report users and company stakeholders. To maximize the usefulness of the GRI Guidelines, report users, including the SRI community, need to be engaged in the process of developing and refining the Guidelines over time. The GRI Guidelines are emerging as an important instrument in enabling companies to communicate with their stakeholders about performance and accountability beyond just the financial bottom line.     

关于中国企业内部控制框架的思考

中国企业在制定内部控制制度的时候,缺少清晰的内部控制框架。美国COSO委员会2004年结合萨班斯法案提出了ERM框架,在内部控制的战略目标和风险管理等方面有较大突破。中国企业的内控模式可以在ERM框架的基础上结合COSO框架进行构建。中国企业在构建内控体系时,要重点关注战略目标、法人治理结构、商业伦理和风险管理四个方面。在此基础上,中国企业的内控框架应分为内控目标和控制要素两个维度:目标维度包括战略目标、经营目标、报告目标和合规目标,要素维度包括控制环境、风险管理、控制活动、信息和交流、监控。这四个目标和五个要素有机结合构成了内部控制框架。     

城市公园使用状况评价(POE)应用案例研究--以北京玉渊潭公园为例

本文运用POE(post occupancy evaluation)基本研究方法,对北京玉渊潭公园做了调查研究.通过观察公园使用者的各类活动,采访公园的使用者以及发放抽样调查问卷等形式,了解北京玉渊潭公园的使用状况,并对调查所获直接、真实的信息和数据做分析、整理,得到POE评价分析报告.该报告可为玉渊潭公园改善服务设施、提高管理水平提供依据,也可为其它类似公园的设计管理提供借鉴.     

试论京郊乡村旅游发展中的问题与对策

北京作为中国的首都和国际著名的历史文化名城，旅游业正在突飞猛进地向前发展。在北京市居民的经济收入普遍提高的情况下，其旅游需求出现巨大的变化。北京的城市居民已不满足于对一般名胜古迹的欣赏，而是选择了依山傍水、空气清新的京郊乡村旅游。然而，京郊乡村旅游在大力发展的同时，也出现了许多这样和那样的问题与不足，并大有制约京郊乡村旅游向前发展的趋势。笔者针对当前京郊乡村旅游在发展中存在的问题进行了论述，并提出了自己的建议及对策。     

The political economy of tourism in the third world

When a Third World country uses tourism as a development strategy, it becomes enmeshed in a global system over which it has little control. The international tourism industry is a product of metropolitan capitalist enterprise. The superior entrepreneurial skills, resources, and commercial power of metropolitan companies enables them to dominate many Third World tourist destinations. This paper outlines the dynamics of this process, particularly in the context of the South Pacific.     

完善北京出租车市场行业管理的对策建议

本文认为,北京市作为一个国际化大都市,特别是2008年即将举办奥运会,出租车的服务水平至关重要。必须完善出租车行业管理,澄清出租车市场定位,进入微利发展阶段;积极放权,重新确定出租车行业行为主体的市场功能及发展方向,合理定价,优化市场运行环境,制定出租车市场准入条件和退出机制;提升出租车司机素质,稳定司机队伍,实行等级化培训和资质评定,向职业化方向发展;在北京市区严打黑车,实行有效的出租车总量控制,放宽远郊区县个体出租车准入条件,适度调整准入数量,建立四环内、外不同的管理办法。     

Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies

Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes – other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of this work and suggestions for further research.     

论我国环境会计信息披露模式的构建及制度创新

环境会计信息披露可以使广大利益相关者更加明确企业的行为对环境造成的影响.其内容包括环境会计要素的披露和环境绩效信息的披露.文章在现有研究基础上,探讨了环境会计信息披露模式的具体内容和方式,提出了环境信息披露主要领域制度创新的基本设想.     

北京奥运投入产出经济效益分析

本文重点分析了北京奥运会的投入产出情况,进而对北京奥运会的经济效益作了分析。经验数据显示,近几届奥运会已经从整体上结束了收不抵支的局面,并且给主办国尤其是给主办城市和地区带来了巨大的经济利益。本文认为,北京2008年奥运会的运行预算存在盈利空间,北京奥运会将会带动整个北京地区的经济发展,并提供经济发展的原动力。     

利益相关者视角下的高技术上市公司绩效评价研究

因子分析法是多指标综合评价的一种理想方法。选取高技术上市公司为样本,采用因子分析法对高技术上市公司的业绩进行综合评价,以期为广大的投资者、企业以及利益相关者的投资决策提供参考信息。