基于循环经济的环境财务分析指标体系构建

目前我国的经济增长与自然环境之间的矛盾十分突出,需要大力发展循环经济,而建立环境财务分析指标体系,有助于推动企业循环经济的发展。本文介绍了循环经济的基本理论,简要回顾了国内外关于循环经济的理论研究成果。在此基础上,分析了循环经济对传统财务分析指标的影响,主要体现在主体多元化、目标多元化和指标多样化上。并根据3R原则设计了若干环境财务分析指标,指出了这些指标在沃尔评分法中的应用。     

基于公司治理的企业内部会计控制研究

公司治理作为公司利益相关者的制度安排是由一系列的控制制度管理的。良好的内部会计控制是正确处理公司利益相关者关系,完善公司治理的重要保证,同时还有利于内部会计控制系统的健全。本文认为,企业必须根据公司治理的需要,建立健全企业内部会计控制系统,以促进企业持续稳定发展。     

Wetland mitigation banking: Negotiations with stakeholders in a zone of ecological-economic viability

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.     

Whose village? Stakeholder interests in the urban renewal of Hubei old village in Shenzhen

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?     

Balancing irrigation multifunctionality based on key stakeholders’ attitudes: Lessons learned from the Muzza system,Italy

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.     

The social responsibility of international business: From ethics and the environment to CSR and sustainable development

This article examines how the international business (IB) literature has addressed social responsibility issues in the past 50 years, highlighting key developments and implications from a historical perspective. Specific attention is paid to the Journal of World Business (JWB), which has covered the whole period and published relevant articles related to these issues, in comparison to the Journal of International Business Studies (JIBS), the other long-standing IB journal. The article outlines that they illustrate different conceptualizations of IB and social responsibility. The 50-year review shows three subthemes: the (green) environment; ethics, rights and responsibilities; poverty and (sustainable) development. These are discussed consecutively, including main contributions and promising areas to further the field.     

Determinants of corporate risk disclosure in large Spanish companies: a snapshot

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.     

社会责任履行对企业价值的影响

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。     

基于博弈论的褐色土地再利用冲突解析

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。     

基于利益相关者理论的乡村旅游利益均衡研究——以漳州龙佳森林人家为例

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。