Environmental Policy,Sustainable Development,Governance Mechanisms and Environmental Performance

We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact – UNGC) and corporate governance (CG) mechanisms on environmental performance (carbon reduction initiatives – CRIs; actual carbon performance – GHG emissions) of UK listed firms. We use the generalized method of moments (GMM) estimation technique to analyse data consisting of 2245 UK firm‐year observations over the 2002–2014 period. First, we find that the CCA has a positive effect on CRIs, and this effect is stronger in better‐governed firms. Second, we find that the GRI‐based framework is positively associated with CRIs. Third, we find that firms with poor CG structures have lower actual carbon performance compared with their better‐governed counterparts. Overall, our evidence suggests that firms can symbolically conform to environmental policy (CCA) and sustainable development frameworks (GRI, UNGC) by engaging in CRIs without necessarily improving actual environmental performance (GHG emissions) substantively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

重塑自然资源管理新格局：目标定位、价值导向与战略选择

研究目的:立足新时代党和国家机构改革背景,分析自然资源管理改革目标定位和面临挑战,明确未来自然资源管理改革价值导向与战略选择。研究方法:文献研究法,综合分析法。研究结果:自然资源管理改革的目标定位是实现"五统一",即统一调查评价、统一确权登记、统一"多规合一"和用途管制、统一资产管理和统一督查监管。针对当前自然资源管理理论储备不足、开发利用伦理缺乏科学引导、开发和保护矛盾冲突长期存在、新管理体制效能有待实践检验等挑战,自然资源管理改革亟需注重"公平效率"、强调"永续利用"、融合"三资一体"、构建"有效市场",切实重塑自然资源管理新格局。研究结论:新时代自然资源管理改革应该以权籍为基础,完善自然资源市场体系;以规划为龙头,构建国土空间规划体系;以"三线"为底线,推进全域国土空间用途管制;以整治为抓手,推进"山水林田湖草"生命共同体综合治理;以法制为保障,构建自然资源管理法律体系,从而塑造"三体系一管制一治理"的自然资源管理新格局。     

Cross-national differences in stakeholder management: Applying institutional theory and comparative capitalism framework

Drawing upon the research in institutional theory and comparative capitalism, the present study investigates how cross-national differences in the political, business, and economic institutional contexts of the United States, Italy, and Japan are associated with the ways in which companies in each of these countries prioritize and engage in their stakeholder engagement activities (SEAs). Using Porter and Kramer's framework, which classifies corporate social responsibility (CSR) activities as falling into four categories (good citizenship, mitigating harm from value chain, transforming value chain activities, and strategic philanthropy), we investigate how companies in the United States, Japan, and Italy prioritize and engage in these four SEAs. An analysis of data collected from 340 companies across these countries reveals that while companies in each of these three countries undertake the four types of SEAs, the prioritization and prevalence of the four types of SEAs vary from one country to the other, in ways that align with the prevailing institutional contexts of each country. The results contribute to a more nuanced understanding of why and how companies' approaches to CSR differ across countries. From a practitioner's perspective, the findings highlight the cultural specificity of CSR, implying that despite the global nature of CSR, the implementation of CSR needs to be tailored to a country's context.     

Smart work and hard work: explicating a learning orientation in strategic management accounting

This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting.     

Thoughts on the Reformation of the Enterprises＇ Financial Concept

Financial concept is the guiding ideology of all kinds of financial behaviors, and it is the foundation of enterprise financial culture. Now, Chinese enterprises have some low-efficiency, none - efficiency and even negative - efficiency financial behaviors. These block the enterprise from developing, and they are due to these none-rational financial concepts. To enhance firm＇s financial efficiency, and promote firm＇s sustainable development, we should set up scientific financial concepts. This paper discusses that scientific financial concepts should include： stakeholder benefits, trustworthy financial concept, green financial concept, risk management conceot and human -orientation, and so on.     

Measuring Market Orientation: Exploring a Market Oriented Approach

This paper demonstrates that applications of existing approaches to measuring market orientation are myopic, non-comparative and over-reliant on the views of single respondents. Consequently, a multi-perspective, multi-informant approach for measuring market orientation is generated which focuses on gauging customers', competitors' and intra-organizational members' perceptions of the market orientation of an organization. To evaluate the psychometric properties of this approach an application of this design in a survey of manufacturing industry is subjected to tests for inter-rater reliability, scale reliability, content validity, criterion-related validity and construct validity. The conclusion of this evaluation is that the developed measure is both a reliable and valid means of gauging market orientation. The paper concludes with a series of implications for both theorists and practitioners.     

政府在发展高等职业教育中的角色定位思考

高等职业教育是我国高等教育的有机组成部分,政府在发展高等职业教育培训中拥有无可争议的地位,但政府能否对自己的角色加以理性定位却事关高职教育的健康发展。依据中国的具体国情,本文提出政府在高职教育发展中应该扮演催化剂、支持者、激励者和调控者的理性角色。     

网络营销创新定位、运行模型及案例分析

网络营销的创新性质包括创新程度和创新效益两个方面。创新程度反映网络营销创新的影响力度,是过程性指标;创新效益反映网络营销的经济效应,是结果性指标。将创新度和效益度垂直相交构成一个二维平面,并将其分别划分为高低两个级别段,可形成四个定位模块,即触网型创新、网络实验型创新、网络营销专家和运营网络型创新。一般情况下,企业网络营销创新往往从触网型创新出发。进而上升到运营网络型创新阶段,但在网络营销实践中,某些创新运动并不是严格地起于触网型创新,而止于运营网络模型,更有逆向运行的情况存在。     

Codes of Conduct in Subcontracting Networks: A Labour Law Perspective

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law.