可持续性发展会计研究评述

为解决组织活动产生的诸如环境污染、资源利用率低下等问题,使其承担更大的经济、社会和环境责任,促进人类社会可持续发展,会计理论界从会计视角展开了可持续发展会计的理论与实践研究。尽管正式提出可持续发展会计概念距今仅有十几年的时间,理论研究还没有系统性、实践操作还不完善;但是了解现有理论成果具有重要的现实意义。在对国内外可持续发展会计研究的概述与对比中,以整体把其发展趋势,并对我国可持续发展会计理论建设提供若干建议。     

Materiality in integrated and sustainability reporting: A paradigm shift?

This paper investigates the implementation of integrated reporting (IR) by Generali, one of the most important listed companies in Italy. The research questions we aim at answering are the following: Is the IR approach to materiality inherently different from the sustainability reporting (SR) approach? Does IR lead to the identification of different material topics than does SR? On the one hand, institutional theory suggests that IR and SR material topics are going to be significantly different because IR is mainly driven by a market logic, whereas SR is inspired by a stakeholder logic. On the other hand, organizational change theory predicts there will be some resistance to change by the organization, therefore leading to IR and SR topics being similar. In order to answer our research questions, we implement two empirical analyses. First, we propose and develop an innovative methodological approach on the basis of content analysis, which allows measuring the materiality of different issues under the IR approach. Second, we rely on evidence obtained through interviews, which suggests that IR and SR approaches to materiality are inherently different.     

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

For four decades, reporting on corporate responsibility by businesses has been the subject of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon and Western European countries. During the last two decades research on responsibility reporting was increasingly undertaken in emerging and developing countries as well – always following the reporting practices of the respective businesses. Consequentially, a very large number of studies exist today. Many of these have empirically investigated the determinants of responsibility reporting and examined whether internal factors like size and industry or external factors like stakeholder pressures have an impact on disclosure. Thus, the purpose of the following paper is twofold. First, it seeks to provide an overview of the existing literature in order to facilitate further research. Overall, 186 studies have been examined for the determinants which they considered and have been grouped according to their geographical origin. This provides for an analysis of whether academics from different regions have taken different approaches to the empirical examination of responsibility reporting and if their results differed. The findings show that scholars across regions have taken different paths in empirical research, but indications for a variation in the impact of specific determinants on reporting are weak. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.     

我国物流成本控制研究综述

随着国家对物流成本新的界定,再度燃起了人们对于物流成本问题研究的热情。首先介绍物流成本核算不同的界定,接着阐述在不同领域下物流成本控制的对策,最后总结不同领域企业需要相互借鉴物流成本控制方面对策。     

“精明增长”研究综述

基于国内外关于"精明增长"的研究文献,从精明增长理论的缘起、背景入手,归纳了理论的基本内涵,包括概念界定、原则划定、目标定位,梳理了美国精明增长理论的实践进展以及我国学者就精明增长理论所开展的实证研究的情况,并对精明增长理论与新城市主义、可持续发展理论的异同进行了比较分析。最后,就"精明增长"能否用于中国的问题进行探讨,指出了"精明增长"中国化的症结与途径。