国外铁路公司社会责任报告实践的思考

阐述全球报告倡仪组织可持续发展报告指南的制定背景,以及社会责任报告编制过程、原则、信息质量、绩效指标体系,从社会责任报告的执行标准、内容、绩效指标体系、报告形式、报告的管理功能等方面分析北美铁路公司的社会责任报告实践.提出社会责任报告的内容、报告形式、绩效指标体系和作用都值得我国铁路公司借鉴,以便于我国铁路企业的社会责任披露实践的改进与发展.     

快递业ESG信息披露质量评价——以京东物流为例

<正>近年来,企业在环境、社会、公司治理(ESG)等方面的行为表现,随着可持续发展绿色发展理念逐渐受到社会各界的关注。但是ESG评价标准作为一种“舶来品”,企业ESG信息披露治理质量的高低,目前缺少相对统一的评价标准。目前,快递行业在我国经济发展的地位愈发重要,相应的环境和社会问题也接踵而至。本文根据GRI准则,从完整性、可理解性等七个维度来构建快递业ESG信息披露的评价体系,并以京东物流为例对其ESG信息披露质量进行评价,目的是提高快递业信息披露质量,以期推动我国快递业的良性发展。     

上市公司会计信息披露的几个问题

上市公司作为一个公众公司（publiccompany），具有公开性、公正性、公平性三大特点。而这“三公”的特点决定了它对信息的披露必须符合国际规范，即每家上市公司均应该在运作过程中，严格依照法律的规定和要求报露有关信息。上市公司信息披露的原则上市公司的信息披露，具有相当规范的标准，它涉及到信息披露的内容、格式、时间与方式等。一般来讲．上市公司这种以会计信息为主要内容的信息披露应遵守的原则主要有：可靠性可靠性要求公司不论于何时、在何地，以什么方式披露信息，均应保证所披露的信息真实、准确和完整。一般地，凡公布与…     

上市公司其他综合收益披露问题分析——以航空业为例

<正>本文选取25家航空业上市公司作为数据研究对象，通过对其2017-2020年年报数据的梳理，发现其中部分几家上市公司存在其他综合收益信息披露的问题，并对此进行了分析。本文可能的创新之处在于对其他综合收益在报表中的披露方式提出改进建议，期望能为提高我国上市公司其他综合收益信息披露质量方面起到参考作用。一、其他综合收益的构成及披露方式（一）其他综合收益的构成。其他综合收益是指企业根据其他会计准则规定未在当期损益中确认的各项利得和损失。具体包括以下两类：1.不能重分类进损益的其他综合收益项目。2.满足规定条件时将重分类进损益的其他综合收益项目。     

企业环境会计信息披露的国际比较

环境会计作为企业会计的一个新兴分支 ,是从企业社会责任会计中发育、培养、独立出来的。许多国家在环境会计信息披露方面已取得了一些进展 ,而在我国环境会计的信息披露还未被正式提出来。本文通过对世界上环境会计发展较早 ,在信息披露方面已做出成就的一些国家相关情况的介绍 ,希望能对我国的环境信息披露起到一定的借鉴作用。     

企业财务报告自愿审计动因分析研究

在分析企业财务报告自愿审计的研究背景及研究动机的基础上,通过构建回归模型,对自愿审计上市公司进行特征分析.研究结果表明:再融资需求的上市公司、并购重组的上市公司、净资产收益率越高的公司,以及第一大股东持股比例越高的上市公司倾向于选择自愿审计.为此,提出建立必要的奖惩机制、优化公司治理结构等措施,鼓励上市公司自愿接受半年度审计,为投资者、债权人等提供高质量的信息.     

浅析企业社会责任

企业是社会系统的有机组成部分,是国民经济的细胞,是市场经济的主体,是社会财富的创造者,是社会进步的推动者,对于整个国家的经济社会发展起着至关重要的作用,因此企业承担社会责任是义不容辞的义务。本文从企业社会责任的内涵、研究背景、履行社会责任的必要性及企业社会责任信息披露四个方面对企业社会责任进行阐述,以对后续研究提供帮助。     

经济新常态下物流运输企业如何提高人力资源管理水平

在经济新常态背景下,物流运输企业也进入了发展的"新常态".物流运输企业需要提供运输、仓储、信息等多种服务,具有复合型的特点,对国民经济的发展有很大的支撑和促进作用.统计显示,我国物流行业正处在稳定增长的阶段,并且在调结构、促转型等方面发挥着巨大的作用.为了适应经济新常态,同时提升物流运输企业的服务能力,应该提升人力资源...     

完善上市公司担保信息披露的建议

我国上市公司违规担保较为普遍,并给证券市场造成了很大的伤害。有案例显示,某些违规担保的公司存在着不按规定履行担保信息披露义务的现象。文章对上市公司担保交易信息披露存在的问题进行分析,并提出了有关改进建议。     

浅析企业社会贵任

企业是社会系统的有机组成部分，是国民经济的细胞，是市场经济的主体，是社会财富的创造者，是社会进步的推动者，对于整个国家的经济社会发展起着至关重要的作用，因此企业承担社会责任是义不容辞的义务。本文从企业社会责任的内涵、研究背景、履行社会责任的必要性及企业社会贵任信息披露四个方面对企业社会责任进行阐述，以对后续研究提供帮助。     

Corporate social responsibility disclosure: The case of international shipping

Based on practices and legislation in the shipping industry, we construct a corporate social responsibility (CSR) disclosure index for listed shipping companies. We use Markov Chain Monte Carlo (MCMC) techniques for Bayesian inference, and we estimate the marginal effects of firm characteristics on CSR disclosure for each firm. Our results show a positive relationship between CSR disclosure and financial performance for each firm in our international sample. Firm size, financial leverage, and ownership structure are also associated with CSR disclosure. Our findings suggest that a majority of listed shipping companies have integrated CSR practices into their strategic planning and operations.     

Impact of sustainable management policies on tourism companies' performance: the case of the metropolitan region of Madrid

The adoption of sustainable management practices is booming among service companies, whether due to pressure exerted by external agents or the internal perception that not being aligned with sustainability distances companies from clients and puts companies' long-term prospects at risk. However, few studies have examined the combined effect of implementing environmental management practices and corporate social responsibility practices in the tourism sector. By analysing two surveys conducted with the managers of 370 hotels and 176 restaurants and using structural equations, this study concludes that sustainability practices have a direct and significant impact on the company's competitiveness and on the companies' financial results. However, a separate study of the two surveys shows significant differences between the two analysed groups. This article suggests that despite operating in the same sector, hotels and restaurants behave differently regarding sustainability practices, and they achieve significantly different results in their implementation. In addition, by focusing on the tourism industry, a highly competitive sector, this analysis sheds light on whether investing in sustainability is a good strategy for companies to differentiate themselves and survive in complex sectors.     

An examination of the consequences of corporate social responsibility in the airline industry: Work engagement,career satisfaction,and voice behavior

Underpinned by social exchange and social information processing theories, our study proposes and tests a research model that investigates flight attendants' perceptions of corporate social responsibility practices. Data came from flight attendants in a major low-cost carrier at different, successive points in time. The structural equation modeling results reveal that work engagement is the underlying mechanism through which corporate social responsibility, as manifested by the economic, legal, ethical, and philanthropic practices, is linked to flight attendants' career satisfaction and voice behavior. Simply stated, the empirical data support all hypotheses and the research model we have proposed is viable. The results have important implications about flight attendants' perceptions of corporate social responsibility practices and the aforesaid outcomes.     

Accountability and stakeholder engagement in the airport industry: An assessment of airports’ CSR reports

This study assesses the comprehensiveness and quality of corporate social responsibility reports published by airports. A content analysis rating system is built using the global reporting initiative guidelines. The findings indicate that corporate social responsibility reporting is not a common practice among international airports and where it is done, there is considerable variability in the disclosure practices.     

Urban rail operators in Turkey: Organisational reform in transit service provision and the impact on planning,operation and system performance

Many cities around the world have seen efforts to restructure the provision of public transport. While transit authorities as public agencies continue to deliver transit services in some cities, many others have privatised these services, have opened up the market to private operators or have outsourced them to newly founded subsidiaries. The situation is no different in Turkey, where new legislation was enacted in the 1980s enabling local authorities to establish corporate companies under their own agency, and to shift to them the entire responsibility for running certain public transport operations. The motivation is often to increase efficiency, productivity and profitability in these operations, although there is a risk that planning and operation may become fragmented under such organisational reforms, making it difficult to maintain coordination in planning and to ensure the provision of an integrated service. This paper analyses this organisational change in public transport in Turkey, focusing on the planning, operation and performance of urban rail systems in Ankara, Istanbul and Izmir.     

国有高速公路公司的社会责任与价格管制

现行高速公路投融资体制决定了国有高速公路公司有特殊的市场地位和社会责任,价格管制是平衡其社会责任和经济责任的核心。在确定高速公路通行费率的博弈中,高速公路公司具有信息优势,具备实施价格策略性行为的条件,政府难以用简单的价格管制政策有效约束其行为,必须建立均衡其社会责任和经济责任的激励机制。     

中美铁路上市公司绩效比较及政策含义

从在纽约证券交易所上市的铁路运输公司的市场表现入手,对其市场绩效、财务绩效进行分析,对比在上海、香港、纽约三地上市的广深铁路股份有限公司（简称GSH）与在纽约上市的北美五家铁路上市公司,GSH的净资产报酬率大大低于北美铁路上市公司。其原因是GSH的销售净利润率较高,权益乘数、总资产周转率大大低于北美铁路上市公司,其成因主要是GSH享受了特殊运价政策、债务性融资比例低、在建工程比例大和现金资产管理效率低。通过分析,对铁路运价定价、铁路企业上市融资、上市公司管理提出建议。     

Does CSR contribute to the development of rural young people in cultural tourism of sub-Saharan Africa? Evidence from the Niger Delta in Nigeria

ABSTRACT

We assess the impact of a new corporate social responsibility (CSR) model of multinational oil companies on the development of rural young people (RYP) in cultural tourism in the Niger Delta of Nigeria. Six hundred RYP were sampled across the rural Niger Delta region. Using the logit model, results indicate that RYP have remained widely excluded from the General Memorandum of Understandings (GMoUs) interventions in cultural tourism projects due to the traditional beliefs that cultural affairs are prerogatives of elders, a caveat to the youths. This implies that if the traditions of the communities continue to hinder direct participation of the RYP from the GMoUs cultural tourism project interventions, achieving equality and cultural change would be limited in the region. The findings suggest that since handicrafts are key cultural products consumed in the tourism industry, GMoUs can play a role in helping to create an appropriate intervention structure that will be targeted towards youth empowerment in the area of traditional handicraft. This can be achieved if the Cluster Development Boards would focus on integrating rural young artisans into local tourism value chains, ensuring they benefit economically from the sector, and creating space for the views of RYP indigenous handicrafts knowledge.     

我国上市物流公司效率分析

运用DEA模型测算我国21家物流上市公司的总体技术效率、纯技术效率和规模效率,测算结果表明:我国上市物流公司总体技术效率不高,港口类和运输类上市物流公司的总体技术效率相差不大,上市物流公司投入要素组合比较合理,但存在投入冗余、产出略显不足的问题。在此基础上,提出相应的对策:建立合适的管理体制,加大在高新技术上的投入比重,削减业务成本及管理费用,促进资源的优化配置,调整投入要素组合。     

Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry

Corporate social responsibility (CSR) has become a popular topic, as related research saliently suggests that CSR reporting has positive impacts, including improving corporate reputation, achieving employee trust, and enhancing customers' satisfaction. Consequently, in the past few years, companies have increasingly begun to report their CSR initiative outcomes, while the majority struggles to adopt similar initiatives. The research presented herein investigates motivations and barriers for reporting CSR outcomes by providing evidence from airline companies to investigate this disparity. Data collected through survey and confirmatory interviews indicates that respondents believe that government is the most important reader (or customer) of CSR reports. Similar to other industries, CSR reporting's major motivations are related to reputation and brand value, employees' CSR awareness, communication with stakeholders, management systems, management culture, market share, and transparency with the government. An enhanced understanding of related barriers and motivators should assist policymakers and company executives in their strategic decision-making regarding CSR reporting, thereby contributing to advancement toward sustainability.