《负责任的投资原则2012年度报告》提出 创新责任投资研究机制更新联署方报告架构

联合国“负责任的投资原则”（简称PRI）倡议组织近期发布了《负责任的投资原则2012年度报告》。该报告介绍了2012年度（2011年8月至2012年5月）PRI倡议的进展情况,展现了未来PRI发展的战略方向。报告指出,PRI的联署方（Signatory）广泛分布于50个国家和地区,发展迅速。报告披露,PRI新的战略关注点在于建立起基于行动导向的研究机制,以准确把握宏观ESG和系统议题对于投资证券组合的绩效影响,同时将在2013年出台全新的调查报告架构并设置部分强制性指标。     

《2012欧洲责任投资研究》：欧洲责任投资战略全面扩展

2012年10月4日,欧洲可持续投资论坛（以下简称Eurosif）在布鲁塞尔发布其第5份《欧洲责任投资研究》（2012年）报告。自2002年以来,Eurosif每两年进行一次针对欧洲主要国家和欧洲整体责任投资（以下简称SRI）的调查研究。该报告统计的欧洲投资者运用SRI战略情况的相关数据显示,2009年至今,各项战略投资额度增速均超过欧洲市场投资总体水平。研究指出,欧洲SRI持续增长且深度和广度不断扩展。本刊选取该报告部分章节,着重编译了欧洲总体部分调查结果,主要包括可持续投资战略的使用概况,责任投资者特点、SRI资产分布和驱动力,希望能够提供关于全欧SRI的简要叙述。     

国务院印发《关于创新重点领域投融资机制鼓励社会投资的指导意见》

【本刊讯】近日,国务院印发《关于创新重点领域投融资机制鼓励社会投资的指导意见》（以下简称《指导意见》）,部署激发市场主体活力和发展潜力,稳定有效投资,加强薄弱环节建设,增加公共产品有效供给,促进调结构、补短板、惠民生。     

国内金融集聚理论与实践研究的创新之作——评张世晓的《区域金融集聚演化机制实证研究》

《区域金融集聚演化机制实证研究》是张世晓博士在金融集聚领域研究成果的集中展示,是在教育部人文社会科学基金的资助下,从事区域金融集聚理论与实践研究长期积累的重要学术成果。区域金融、经济运行状况以及区域间金融、经济差异化都是影响宏观经济的重要因素。     

Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies

Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes – other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of this work and suggestions for further research.     

图书馆知识服务与科研创新

图书馆以信息资源为主要要素,为用户提供知识服务.从互动程度来看,图书馆服务可以分为静态服务与动态服务.注重动态服务,主动参与到用户的教学、科研活动中去,是图书馆服务的新方向.从未来图书馆服务的特点出发,改进和创新图书馆服务,助力高校教学、科研活动,是图书馆的任务.     

Social Reporting as an Organisational Learning Tool? A Theoretical Framework

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis.     

伊斯兰金融机构财务报告概念框架的会计信息质量特征

近期发布的伊斯兰金融机构财务会计概念框架内含的会计信息质量特征,既与欧美最新的财务会计框架中有用财务信息的质量特征存在诸多相似,又具有鲜明的自身特色,其结构清晰,可操作性强,对改进我国基本会计准则中的会计信息质量特征具有重要的借鉴价值。     

审计中对内部控制的关注与报告研究

内部控制是审计中的一个主要概念。本文回顾了美国审计实务中对内部控制的一些要求,详细讨论了第20号、60号、112号审计准则说明书中的内部控制沟通要求,并对我国新准则体系中对内部控制的关注和报告要求进行了阐述,进而对我国审计中涉及的内部控制报告提出了疑问。     

华电集团社会责任实践纪实（一）开发生态水电实现和谐发展

“大乌江的水啊,流动着蓝色的向往,啊哎哟喂,高原是大海,森林是波涛……”多少年前,一曲《乌江之恋》唱出了令人神往的乌江之美。在“西电东送”的能源格局中,华电集团承担了开发乌江水电的重任。17年来,华电集团树立和落实科学发展观,坚决不走先发展后治理的老路子,致力于水电开发与生态环保的良性互动,在乌江水电开发中创新生态水电开发模式,践行了“开发一个水电,留下一片风景”的庄严承诺,实现了工程、环保与生态的和谐发展。     

2009年银行业CSR报告研究

2009年银行业金融机构发布的社会责任报告的整体质量大幅提升,处于较高水平,主要表现为：报告结构完整,编制规范;披露的信息全面、深入,能给予利益相关方关注的议题有效回应;重视报告绩效的可比性和披露信息的可信性;内容表达清晰,版式布局合理,可读性较强;但是,创新性有待进一步提升。其中,金蜜蜂银行的企业社会责任报告的信息披露水平明显高于银行业的平均水平。     

创新广告与广告创新

企业投放广告是媒体重要的经济来源之一，可以这样说，广告的投放直接影响着媒体的生存。成都一位很有名气的报刊负责人因为工作的关系经常出差，每到一个城市都会买上几份当地有影响力的报纸浏览，最吸引他的倒不是报纸的版面办得如何的好，报纸内容如何的丰富，而是报纸版面上那些纷繁多彩的广告内容，如果这张报纸没有一个广告他是不会再看下去的。他说：如果一张报纸的广告很多的话，就证明这张报纸办得好；如果这张报纸一个广告都没有，再好也是失败的。我们暂且不论他的话有无道理，但是在市场经济竞争日益加剧的今天，他的话至少能说明一个问题：广告存在的价值。     

Mobile Advertising: A Framework and Research Agenda

Mobile advertising allows retailers, service providers, and manufacturers to provide consumers with increasingly relevant offers. The success of such campaigns depends on an ever better understanding of environmental, consumer, and technological context variables; a strong focus on advertising goals; accounting for market factors related to the nature of stakeholders and market environment; and the use of appropriate mobile ad elements to improve relevant outcome metrics. This article provides an overarching framework to synthesize current findings in mobile advertising, as well as a research agenda to stimulate additional work in this nascent field.