The EU ETS and corporate environmental abatement

This article studies the relationship between firm-level emissions-to-cap ratio (ETC) and environmental abatement, by using a unique and extensive data set of 10 762 installations covered by the European Union Emission Trading Scheme (EU ETS) matched to 5931 firms. We find that a shortage of emissions allowances is related to more abatement in later years while a surplus of emissions allowances results in worse subsequent environmental performance. This finding underscores the importance of reducing the global amount of allowances in the ETS system. Our results also suggest that stakeholder pressure and the creation of transparency concerning corporate environmental performance are likely to support the effectiveness of the system.     

利益相关者理论视角下的大型商业零售企业营销创新研究

创新是企业发展的源动力,对于商业零售企业来说,营销模式创新尤为重要。文章借鉴企业利益相关者理论,针对大型商业零售企业的经营特点,通过建立全新的企业与消费者之间的关系,构建“消费者股东”营销模式,从而拉动更多的顾客成为企业的消费者,形成企业营销的“网络效应”。     

服务型企业组织导向的整合机制研究——兼论员工与顾客的价值统一性

员工导向与顾客导向是组织导向的重要内容,但已有研究发现二者存在潜在冲突。本研究试图在利益相关者理论框架下,引入员工承诺和顾客满意两类关键变量,探索员工与顾客的价值统一性,以发展员工导向与顾客导向的整合机制。运用来自我国服务型企业的研究数据分析发现,员工导向与顾客导向能够在员工承诺和顾客满意的联结作用下有效整合,并共同推动企业市场效能的提升;同时,实证结论还显示,传统服务型企业和高端服务型企业的组织导向整合机制存在显著差异性。最后,文章对研究结论的理论与实践启示,以及存在的局限性进行讨论。     

基于利益相关者视角的统计数据质量管理体系研究

统计数据质量涉及到数据的生产者、使用者、提供者和监督者等利益相关者,不同主体关注的数据质量维度各有侧重。文章提出作为统计数据质量评估主体的统计机构,应突破自身作为数据生产者的局限,兼顾数据生产者、使用者、提供者和监督者的不同质量要求,采取与之相应的评估指标、方法和多样化的评估形式,全面评估统计数据质量,实施有针对性的数据质量管理策略。最后,给出简短结论与未来展望。     

企业慈善捐赠行为影响因素的实证分析——以广东省民营企业为例

以利益相关者理论为基础,从企业内部的资源和能力、外部的政府行为两个角度出发来考察广东省民营企业慈善捐赠行为的影响因素。运用Logistic回归模型,通过对273份有效问卷的实证分析,发现民营企业慈善捐赠行为与企业现金流的多寡没有显著关系,但企业形象、企业慈善决策机制、企业规模大小、企业所处的生命周期阶段对民营企业是否进行慈善捐赠有显著影响。我国民营企业应结合其资源能力和外部环境,开展战略性慈善捐赠,这是关乎其健康持续成长的重要要素。     

经济组织的社会嵌入与社会形塑——企业社会嵌入及其对企业范式形成的自组织机制

本文在述评社会嵌入理论的基础上,针对社会嵌入泛化和企业失范的问题,对企业社会嵌入的对象、方式、作用和意义,做了初步的设想和阐释。提出并论证了如下基本观点:企业的社会嵌入是客观存在和理性行为的统一;企业嵌入的是有自发形塑作用的具象社会和关键利益相关者网络;通过部落营销、内部化和吸纳社会规范,可以实现双方的互嵌和为社会形塑提供条件;企业嵌入后,社会会对企业产生自发的形塑作用,以外取和内化等机制和形式,来应对组织悖论和社会不确定性、使员工个体行为转化为企业的整体秩序,进而形成内外部关系和谐有序的企业范式。     

Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry

This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results raise several debatable issues regarding the ethics of accounting management and the imposition of one-shoe-fits-all external regulation.      

Multinational Corporations and Local Communities: A Critical Analysis of Conflict

As conflict between multinational corporations and local communities escalates, scholars, executives, activists, and community leaders are calling for companies to become more accountable for the impact of their activities on external stakeholders. In order for business to do so, managers must first understand the causes of conflict with local communities, and communities must understand what courses of action are available to challenge activities they deem harmful to their interests. In this article, I present a framework for examining the factors that contribute to multinational and community conflict including stakeholder power inequality, stakeholder perception gaps and cultural context. Moreover, I describe some of the ways that communities can increase their leverage in conflict situations.     

Contrasting the Behavioural Business Ethics Approach and the Institutional Economic Approach to Business Ethics: Insights From the Study of Quaker Employers

The article suggests that in a modern context, where value pluralism is a prevailing and possibly, even ethically desirable interaction condition, institutional economics provides a more viable business ethics than behavioural business ethics, such as Kantianism or religious ethics. The article explains how the institutional economic approach to business ethics analyses morality with regard to an interaction process, and favours non-behavioural, situational intervention with incentive structures and with capital exchange. The article argues that this approach may have to be prioritised over behavioural business ethics, which tends to analyse morality at the level of the individual and favours behavioural intervention with the individual’s value, norm and belief system, e.g. through ethical pedagogy, communicative techniques, etc. Quaker ethics is taken as an example of behavioural ethics. The article concludes that through the conceptual grounding of behavioural ethics in the economic approach, theoretical and practical limitations of behavioural ethics, as encountered in a modern context, can be relaxed. Probably only then can behavioural ethics still contribute to raising moral standards in interactions amongst the members (stakeholders) of a single firm, and equally, amongst (the stakeholders of) different firms. Dr. Sigmund Wagner-Tsukamoto is researcher in business ethics, organisational economics and economic issues that concern the Old Testament. He is placed at the School of Management of the University of Leicester, UK. He holds two doctorates, one in social studies from the University of Oxford, UK, and one in economic studies from the Catholic University of Eichstaett, Germany. He has widely published on green consumerism and institutional economic issues that concern organization theory, business ethics theory and an economic interpretation of the Old Testament. His publications include the books Understanding Green Consumer Behaviour (Routledge, 2003) and Human Nature and Organization Theory (Edward Elgar, 2003).     

旅游廊道对旅游地的影响及对策研究

文章首次研究了旅游廊道对旅游地的影响,指出旅游廊道对景区的双重效应：通道作用和阻碍影响。旅游地应积极应对廊道带来的机遇与挑战,加强旅游合作。旅游地合作的关键点：一是根据区域旅游资源特色设计各有亮点的互补型旅游产品而避免恶性竞争,二是构建旅游区域利益相关者充分参与的合作机制。