关于我国环保NGO发展的制度建议

为了我国环保NGO能够获得长远发展,必须改善环保NGO所处的法律环境,加强环保NGO的管理制度,密切与政府的联系,使其能够有法可依,健康稳定发展。     

我国环保NGO生存现状调查研究及立法建议——以资金为视角

随着社会的发展,人们对于环境保护日益重视。而在市场经济体制的影响下,政府也开始从一部分社会范畴内逐渐放手;此时,环保NGO就扮演着一个日渐举足轻重的角色参与到环保事业中来。环保NGO作为一种非政府的、从事环境保护相关活动、提供公益性或互益性社会服务、非营利性的民间组织,其特殊性质也导致出现很多特殊问题。文章将以中华环保联合会为例,从环保NGO生存的最大问题——资金方面展开讨论,结合现行的相关法律法规以及环保NGO的生存现状,提出一些简单的法律法规上的建议。     

在华国际环保NGO相关法律问题分析

越来越多的国际环保NGO组织开始在我国开展形式多样的环保活动,极大地推动了我国的环保事业进程。然而不可否认的是,国际环保NGO在我国开展的活动还不可避免地存在一些问题和局限性。文章就这些问题结合对当下国际环保NGO开展的活动的考察,作出分析并提出一些法律方面的建议。     

NGO在突发公共事件应急管理中的作用

随着我国社会不断进步以及NGO的不断发展、壮大,NGO作为政府和市场之外的第三部门,在社会各领域发挥着越来越重要的作用。基于NGO在突发公共事件的应急管理中拥有联合行动迅速、社会参与广泛、资源动员有力等特征,所以相比于政府和市场,NGO在突发事件应急管理中发挥着快速参与和高效救助的作用、协助和弥补政府工作的作用、社会监督的作用和精神鼓舞的作用。同时,政府要进一步改善NGO发展的制度环境,NGO也要加强自身的组织和能力建设,以更好地在突发事件应急管理中发挥作用。     

环保NGO环境保护参与权的法理分析和路径

民间环保NGO环境保护参与权问题,无论是法理层面,还是实践层面尚有许多的问题亟待研究和探讨。虽然,宪法、法律法规和政策性制度等对民间环保NGO环境保护参与权做了一些基本规定,但由于实体性和程序性的制度保障缺失,制约了民间环保NGO环境保护参与权的行使和功能的发挥,因此,必须构建起保障民间环保NGO环境保护参与权的规范有序的参与机制、畅达充分的信息披露机制和良好的社会机制。     

机构之四:中国扶贫基金:从"心"做起

中国扶贫基金会的发展是伴随着中国改革开放和中国NGO的发展而发展起来的.在80年代中期,一批新兴的NGO就开始从事扶贫工作.90年代中期以来,在"八·七扶贫攻坚计划"的推动下,国内国外各种类型的NGO进入扶贫领域.据不完全统计,在这一期间,国际国内的NGO和其他社会力量动员的扶贫资源超过了526.3亿元人民币,占整个社会扶贫总投入的28%,与其他公共领域相比,扶贫领域的NGO数量最多,种类最丰富.     

我国与美国环保NGO公益诉讼的发展与借鉴

随着社会的发展,NGO公益诉讼已成为发展趋势。立法几经修改,我国NGO公益诉讼主体资格问题已有法律规定,但是在实践中还存在管辖法院、裁判结果和费用承担等问题。相比之下,美国公益诉讼制度较为完善,值得中国进行借鉴。     

非权力话语视角下的NGO治理机制研究

非政府组织(NGO)是当前全球治理的重要参与者,每个NGO都有自己关注的相关议题。非政府组织的运作大多依靠支持者的捐赠、基金设置或政府资助。NGO非政府背景的民间组织身份,使得它能够以“第三方”的角色加入到治理过程中,并成为调节主权国家间关系的高效主体;NGO对特定议题的广泛调研能够尽可能全面地掌握在世界范围内该领域的信息,特别是在大数据时代的数据资料收集,这种优势能够推进规则的完善;NGO中的一些专门机构,例如涉及医疗、环保、能源和尖端科技等领域,这些组织多是由专业人士领导的组织。未来NGO在国际规则的订立过程中的作用将会越来越大。     

NGO参与社区居家养老服务的可行性研究

随着我国人口老龄化趋势的加剧,传统的养老模式已无法妥善解决空巢老人、失能老年等群体的长期照顾问题,以社区照顾为支撑的居家养老成为化解难题的共识。NGO(非政府组织)在社区居家养老服务领域日益发展壮大,鼓励NGO参与社区居家养老服务并辅之有效的管理,是政府提升社区居家养老服务供给水平的必要措施。本文通过文献查阅法和问卷调查,分析社区居家养老模式的发展状况,研究NGO参与社区居家养老服务面临的机遇和挑战,提出更新社会理念、推进NGO参与社区养老服务的协调机制、发展护理保险制度等政策建议。     

关于如何提高我国NGO组织的公信力之浅议

NGO，是英文“non-government organization”一词的缩写，是指在特定法律系统下，不被视为政府部门的协会、社团、基金会、慈善信托、非营利公司或其他法人，不以营利为目的的非政府组织。不是政府，不靠权力驱动；也不是经济体，尤其不靠经济利益驱动。对非政府组织而言，其组织公信力指的是社会对此次组织的认可及信任程度，它通过法律约束和自律规范来体现。自律包括一套约束组织行为的伦理规范、自我评估及社会交代，其中财务管理的规范和财务的公开是核心内容。近年来，许多组织打着NGO的旗号进行诈捐，严重影响了非政府组织在社会中的公信力，进而制约了我国NGO组织的正常成长与发展完善。     

上市公司环境治理的现状与对策

公司环境治理是公司治理的重要组成部分。目前,上市公司环境治理问题主要表现在环境会计信息披露不完善,缺乏强有力的政府干预、市场约束以及非政府组织和公民的监督。改善上市公司环境治理需要培育良好的环境治理的外部社会制度环境,倡导环境责任投资理念,加强利益相关者与公民的参与,完善上市公司环境责任报告。     

The Effects of Environmental Factors on the Behavior of Chinese Managers in the Information Age in China

This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices, and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest, personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland Chinese managers participated in the study. The results show that peer groups, professional practices, and legal considerations do influence the ethical behavior of mainland Chinese managers in the areas of social responsibility, integrity, and accountability. A discussion of the implications of the results is also provided in this paper.     

会计职业道德建设的思考

会计职业道德缺失影响市场经济秩序、危害公众利益和投资者利益、危害会计人员自身利益.会计诚信缺失的成因主要有外界环境的影响、会计自身局限性、法律制度不健全、利益的诱惑.因此,要加强会计诚信建设.     

Environmental Conservation NGOs and the Concept of Sustainable Development

On the background of the widely known and controversially discussed concept of sustainable development and the ever increasing influence of non-governmental organisations (NGOs) on social, environmental and economic issues, this article focuses on how NGOs, specialised in environmental protection and conservation issues, reacted to the holistic societal concept of sustainable development which aims at finding solutions not only to environmental, but also to social and economic issues. For this purpose, the article investigates whether and to what extent the sustainability concept has been adopted by three worldwide leading environmental conservation NGOs: Greenpeace International, WWF International and IUCN International. The research, conducted in early 2006, reveals that the three organisations integrated the sustainability concept to different degrees depending on the organisations’ dominant value set. The more an organisation is bound to the idea of environmental protection, the less it is inclined to adopt strategies stemming from the sustainability concept whose implicit value system contradicts a strong bio- or eco-centric position. This finding adds evidence to the assumption that the holistic sustainability concept is most likely to be reduced and adapted when addressed by a specialised societal actor such as an NGO. Such insight into the influence of value systems on the actual actions of pressure groups might also be valuable in the light of the ever increasing number of strategic partnerships between NGOs and the private sector. To be familiar with each others’ action-leading key assumptions can significantly contribute to establishing a sound basis for a fruitful and rewarding collaboration.     

我国城市化进程中的企业社会责任探析

企业作为城市化进程中的经济主体,担负着不可推卸的社会责任。然而在我国的城市化进程中．由于企业社会责任在环境保护与就业两个维度上的缺失,是导致各种负面的社会矛盾和社会问题的关键因素。企业作为城市化进程中的主体,既是产生环境污染问题的直接原因．也是城市化进程中解决农民就业问题的主要力量。企业应从自身责任意识的强化、环保法律机制的完善、宣传教育力度的加强等方面提升企业环境保护责任;从平等的就业环境、健全的培训体系、政府的制度支持角度提升企业就业责任。     

辽宁沿海经济带重点产业园区环境会计应用研究

实行环境会计对保护和改善生态环境、实现可持续发展、完善会计改革和继续会计发展具有重要作用。近些年,辽宁沿海经济带重点产业园区经济发展迅速,但其在发展环境会计方面还存在法律法规体系不健全、专业人才匮乏、审计的支持与监督不足、相关理论指导少等问题。辽宁沿海经济带产业园区应尽快加大环境会计的宣传力度,大力强化环境会计理论学习和研究,并完善相关法律法规与制度体系,提高会计人员的素质,从而促进其产业园区经济与环境的协调可持续发展。     

Ethics and Law: Guiding the Invisible Hand to Correct Corporate Social Responsibility Externalities

Tokenistic short-term economic success is not good indicia of long-term success. Sustainable business success requires sustained existence in a corporation’s political, economic, social, technological, legal and environmental contexts. Far beyond the traditional economic focus, consumers, governments and public interest groups alike increasingly expect the business sector to take on more social and environmental responsibilities. Corporate social responsibility (CSR) is the model in which economic, social and environmental responsibilities are fulfilled simultaneously. However, there is insufficient empirical evidence that demonstrates genuine widespread adoption of CSR in practice, and its underlying reasons. Though research in CSR has been rapidly growing, its commercial reality and implications need to be further improved if it is to inspire corporations to voluntarily adopt CSR. In the literature, Carroll’s four-dimensional (economic, legal, ethical and discretionary) CSR framework offers a theoretical basis for developing an empirically based model to explain why and how profit-motivated managers take up CSR voluntarily. Our study has developed a structural equation model to identify the key factors and their interactions that influence economically motivated managers to take on voluntary CSR, and validate Carroll’s four-dimensional construct. The results support Carroll’s four-dimensional CSR framework, with the exception of the link pertaining to the relationship between economic and discretionary/voluntary responsibility. This characterises the economic reality that financial market-driven economic responsibility does not automatically translate into social responsibility. Nevertheless, the empirical results demonstrate that corporations can be led to engage in more voluntary CSR activities to achieve social good when appropriate legal and ethical controls are in place.     

我国企业社会责任及实施环境问题的对策

传统企业理论率行股东利益至上的原则,认为公司的唯一责任是追求利润最大化。但是,在20世纪初随着“公司社会责任”的提出受到了挑战。沉重社会代价以及巨大社会成本的付出,除受发展战略和发展模式等因素影响外,企业在社会责任方面的缺失也是重要的原因。通过对企业社会责任的历史沿革、理论基础等方面的探索。结合我国国情,反思我国企业社会责任现状,分析我国企业社会责任缺失的原因,从政府、企业、社会三方面提出构建以环境责任为核心内容的企业社会责任对策。     

Beyond professional ethics: Issues and agendas

Many professional bodies now include activist committees devoted to better serving the broad public interest. Some of the different ways that these groups operate are explored and analyzed. In particular, professional activist groups are divided into two general categories: those dealing mainly with standards of professional practice, and those dealing with political and social issues relevant to the larger social milieu. By participating in such groups, professionals can give the public an alternative view of their profession, and set the stage for public demand for more responsive, socially controlled, professional practices. Beth Savan teaches Environmental Studies at Innis College, University of Toronto. She has a Ph.D. in ecology from Imperial College of Science and Technology, University of London. Her analysis of the influence of vested interests on scientific research, Science Under Siege: The Myth of Objectivity in Scientific Research, was published by CBC Enterprises in 1988. Her other areas of research interest are environmental assessment and environmental education.     

Understanding the Enforcement Malfunction of Consumer Legislation in Serbia

The new Serbian Law on Consumer Protection was passed in October 2010, and its enactment and general outlook may be attributed to the continuous political pressure and financial and technical support by the European Union (EU). This paper outlines several factors that may have contributed to the weakness of enforcement in Serbia, so that while consumer legislation is fairly harmonized with the EU acquis, national standards of consumer protection lag behind those in the EU. These tentative explanations of the enforcement malfunction include (1) the lack of institutional capacity to receive the professional and technical support of the EU, (2) external pressure as the main incentive for legislative change, (3) the lack of belief in the social relevance of legislative changes as such, (4) the deficiency of the enforcement mechanisms and the lack of appreciation of their importance, and (5) the absence of cooperation between the stakeholders and institutional resistance to change. Consumer protection is not an exceptional field characterized by the risks of enforcement failure. Moreover, the difficulties described in the article are not limited to Serbia, as they also happen in other jurisdictions, even if in different shapes and forms. The success of aligning the national norms to those of the EU and the success of legal transplants in general are always quite uncertain. In that sense, the case of consumer policy in Serbia should be understood as an instance that may illuminate a class of phenomena.