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1.
利用2012-2016年我国中小板企业数据,实证研究了不同类型企业社会责任信息披露质量对创新持续性的影响路径。结果显示,对股东、员工的责任信息披露质量能显著缓解融资约束,从而正向影响企业创新持续性;对供应商、客户、消费者、社会和环境的责任信息披露质量只能部分缓解融资约束,但仍正向促进企业创新持续性;国有性质的中小板企业对社会责任信息披露质量更加敏感。以上结论说明,我国中小板企业应注重履行并披露对不同利益相关者的社会责任信息,这对于企业缓解融资约束、维持创新持续性具有积极作用。  相似文献   
2.
This article examines the urban regeneration process of Hubei old village in Shenzen, and focuses on interest sharing among stakeholders. Urban regeneration processes are driven by the decreasing availability of construction land in Shenzhen’s city centre due to rapid urbanization and an unplanned, overcrowded urban core. The solution accepted by most stakeholders, i.e., local government, private developers, and urban villagers, is to generate land revenue through the demolition of urban villages like Hubei old village, thus clearing way for Shenzen’s urban development and transformation. However, tenants and small business operators do not benefit from the rising land and property value, and thus do not share the interests of other stakeholders. A further complication to Shenzen’s urban regeneration process is added by those who do not live in Hubei old village but have vocally fought to preserve its architectural heritage. By examining the urban regeneration process of Hubei old village in Shenzhen, this article provides a case study of the complex dynamics of the Hubei urban regeneration program and participatory planning process, taking as a starting point a question posed by an urban villager during an interview: “whose village?”, i.e., who has the right to make decisions on behalf of the urban village?  相似文献   
3.
为矫正土地出让金实际支出中的"重城轻农"倾向,国家相关文件原则性规定了土地出让金的五种支出方向,但并未给出各支出方向的具体比例。基于广州市土地出让金利益相关者对各支出方向相对重要性排序的495份调查问卷,采用相对熵组合赋权方法测算土地出让金各支出方向的具体比例。研究表明,土地出让金用于城市建设、支农、土地开发、征地拆迁补偿、其他支出的合理比例应分别为19.51%、21.35%、18.88%、19.15%、21.11%;其中支农支出比例最高,支农支出与征地拆迁补偿支出比例合计达40.50%,与土地出让金支出"重点向新农村建设倾斜"的政策契合。在土地出让金支出重点向新农村建设倾斜的大前提下,可制定土地出让金各支出方向比例的合理区间给地方政府预留一定的弹性操作空间;建立土地收益基金等措施维护上下届政府间的"代际公平"。要确保土地出让收益用于农民、农业、农村,还可参照目前土地复垦净收益分配方式,硬性规定土地被征收前的土地所有权人与土地使用权人占土地出让净收益的一定比例。  相似文献   
4.
Improvements in risk disclosure have been an important part of the corporate governance reforms. This paper is intended to identify the factors that explain the extent to which a sample of 35 listed Spanish firms disclose risk-related information. This study focuses on the risk disclosures made in the corporate governance reports during the year 2009. Using the content analysis technique an index was developed in order to assess the amount and quality of the risk information disclosed by Spanish companies. Several characteristics were selected and their influence on the level of risk disclosure was tested empirically. Results indicate that sector and risk level are positively related to the extent of corporate risk disclosures. This study adds to the international research on risk disclosure by extending the scope of the current understanding of risk reporting practices and their determinants. The findings could be especially useful for regulators and policy-makers in order to enhance risk disclosure and to improve transparency.  相似文献   
5.
公私合营PPP模式作为基础设施项目融资建设的新方式,在城市轨道交通项目中的应用已成为新的研究热点。PPP项目结构复杂、参与方众多,决策和设计阶段的干系人管理对项目顺利实施有较大影响。根据利益相关者理论,在识别徐州城市轨道交通项目干系人,并对其进一步细分的基础上,详细分析了徐州城市轨道交通项目各干系人的期望与要求,提出了基于全寿命周期的项目干系人动态管控,可从主体识别、参与动力、参与过程以及绩效评价机制4个方面提高管理效率,为PPP模式下项目干系人管理策略决策提供一种新思路,对于同类项目管理实践具有一定指导意义。  相似文献   
6.
以褐色土地再利用过程中污染企业、地方政府、开发商和社区居民四类主要利益相关者的"理性"策略选择为依据,运用博弈论经典模型对褐色土地再利用冲突进行解析,剖析各利益相关者之间冲突形成的现实原因,提出解决冲突的对策措施。即建立褐色土地鉴定识别统一标准、制定污染治理责任认定法律法规、形成褐色土地污染信息管理机制、支持褐色土地污染治理技术创新以及创建褐色土地污染治理激励机制。  相似文献   
7.
Wetland mitigation banking (WMB) is an organizational form that attempts to balance the ecological goals of wetland conservation and the economic goals of development with the aim of improving the implementation of wetland offsetting. Given the resulting tension, it is important to understand how the way stakeholders employ the WMB regulatory framework affects the goal of No Net Loss of wetlands. In this study, we interviewed WMB stakeholders in Florida in the United States to identify their strategies during negotiations around different aspects of defining wetland mitigation credits (e.g. service areas, types of credit and credit release schedules). Using the approach of New Institutional Economics, we found that within a framework of well-defined rules that nonetheless allow flexibility, WMB enables a field of action for negotiating within a zone of ecological-economic viability – in part due to the stakeholders’ interest in maintaining a good reputation in this field. Outside of this zone of viability a wetland mitigation bank proposal collapses for economic or ecological reasons.  相似文献   
8.
This research aims to evaluate the perceptions of and preferences for irrigation multifunctionality based on an analysis of stakeholder’ attitudes in a large irrigation system in Northern Italy, the Muzza canal. As the first artificial canal built in Northern Italy, this canal articulates a network of open earth canals that distribute water for irrigation, especially maize. The Stakeholder analysis approach and Governance model approach are applied. The collected data highlights: (1) each key stakeholder points of view regarding multifunctionality and ecosystem services, (2) the nature of conflicting attitudes regarding who and how the Muzza system is managed, and (3) the ability or inability to promote agreements among conflicting water demands. The results show how public administration is concerned about how to manage ecosystem services provided by irrigation practices, while private services are focused on how to guarantee the coexistence of consumptive and non-consumptive water uses, highlighting the persistent conflict between farming production and environmental protection. The rural community and civil society call for a debate about the future of irrigation multifunctionality in the Muzza system and the role of irrigation practices in landscape provision and management. In addition, the paper examines if multifunctionality is a characteristic or an objective of irrigation systems. These results can be used by researchers and relevant authorities to customize their interventions based on previous, well-structured knowledge of various stakeholders’ priorities.  相似文献   
9.
经济全球化使得世界各国联系更为紧密,全球环境污染、气候变化、企业信用危机等的挑战,共同推动企业社会责任运动的蓬勃发展。企业作为最重要的社会生产组织,积极履行社会责任是遵循人口、资源与环境可持续发展理念的重要表现,也是企业追求价值增值的实际需要。在对国内外文献评述的基础上,基于利益相关者理论,阐述了企业履行社会责任对企业价值的影响路径,并利用A股上市公司2009-2011年292组数据,检验企业社会责任履行与企业价值的相关关系。研究结论表明企业社会责任与企业价值之间存在显著正相关关系,这为企业自觉履行社会责任提供了一定的理论指导。  相似文献   
10.
作为乡村旅游的一种形式——森林人家,其利益相关者之间的利益平衡与其持续发展密不可分。根据利益相关者理论,森林人家利益相关者包括当地居民、旅游企业、政府及旅游者,分析了三个涉及经营的利益主体的特征。以漳州市龙佳森林人家为案例研究,实地调查其发展概况。案例点的经营模式是企业主导型模式,其经营主体是旅游企业;其经营过程中出现利益分配不平衡、利益激励不健全、环境影响的利益补偿缺失问题。结合各主要利益相关者的利益诉求,提出从利益表达、利益分配、利益补偿、利益激励、利益保障五个方面进行完善,从而实现其经营中的利益均衡。  相似文献   
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