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可持续发展条件下的绿色会计 总被引:2,自引:0,他引:2
随着我国社会经济的快速发展以及物质文明程度的提高,生态环境日益恶化。要从根本上解决环境污染,扭转生态恶化趋势,必须走新型的可持续发展道路。作为会计应根据对社会经济活动的反映和控制职能,加强对环境治理的支出、收益进行反映和控制,形成与自然环境相结合的绿色会计。并以有关环境制度为依据,采用多元化的计量手段和属性.运用专业方法,对企业给社会环境资源造成的收益和损失进行确认、计量、揭示、分析,以便为决策者提供环境信息的会计理论和方法。 相似文献
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可持续发展是一种注重长远发展的理念,它要求在大力发展经济的同时应注意生态保护,实现资源有效配置和经济的持续,长远发展。我国绿色成本管理的发展尚未成熟,没有形成一种成熟的体系,需要认真贯彻落实可持续发展理念,合理地进行绿色成本管理,未企业创造更大的价值。 相似文献
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可持续发展理念是对传统发展观的反思和创新,是在满足当代人需求的基础上,又不损伤后代人满足其需求的能力体现。作为一种长期的发展模式,其核心就是要改变不可持续的生产和消费模式,建立有利于环境与经济、社会协调发展的资源节约型可持续生产和消费方式。作为我国科学发展观的重要基础要求,可持续发展战略的提出使得我国企业面临极大挑战,如何在增强经济效益的同时,兼顾社会效益和环境效益,实现和谐发展,持续发展,已成为当下企业业在其经营活动的各个层次、各个方面都需要肩负的重要任务。绿色营销作为落实可持续发展的有效经营手段,无疑已成为现代企业市场营销发展的必然选择。本文首先阐述了绿色营销的基本涵义,分析了可持续发展战略下的企业实施绿色营销的必要性,最后从社会公众、企业与政府三方面着手进一步展开了对企业实施绿色营销的探讨,以期在可持续发展战略下企业可以成功实施绿色营销,实现永续发展。 相似文献
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绿色建筑是指在建筑的全寿命周期内(构思设计、生产验收、运营维护、拆除回收)实现资源的高效率利用,为人们提供舒适、健康、安全的居住、生活和工作环境的可持续建筑物。本文从可持续发展的角度,阐述了可持续发展的内涵以及绿色建筑经济的发展现状,分析了绿色建筑可持续发展的必然性,提出了绿色建筑经济可持续发展的措施。 相似文献
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可持续发展下的绿色会计初探 总被引:10,自引:0,他引:10
可持续发展思想源于人们对发展进程中环境污染和生态破坏问题的逐步认识.近年来环境和可持续发展问题已引起全社会的广泛关注。为了对自然资源和环境状况进行反映,满足各相关利益集团和企业对环境信息的需求,绿色会计在20世纪90年代便应运而生。然而在我国,绿色会计的基本理论、基本方法还有一些急待明确或进一步完善的领域,需要加强研究。 相似文献
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可持续发展下的绿色物流管理 总被引:2,自引:0,他引:2
介绍了绿色物流和绿色物流管理概念及绿色物流管理的特征,对工业生态园区模式与绿色供应链管理模式进行了比较,分析了可持续性的绿色物流活动的运作管理,提出了发展绿色物流所面临的挑战。 相似文献
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港口作为物流体系中必不可少的一环,近些年得到了极快的发展,但是伴随着发展带来的是大量的污染,虽然近年来,可持续发展意识的提高推动国内港口物流朝着港口绿色物流的方向转型,但仍存在不少问题,本文主要介绍港口绿色物流的现状并对其未来的发展提出一些策略,以望促进我国港口绿色物流的建设与发展。 相似文献
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绿色技术创新与企业的可持续发展 总被引:2,自引:0,他引:2
文章通过对绿色技术和绿色技术创新的分析,认为绿色技术创新对于企业的可持续发展具有重要作用。同时根据我国企业开发利用绿色技术的现状,分析了在绿色技术创新与扩散中存在的障碍,并给出了相应的对策与建议。 相似文献
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文章论述了科技声像工作已成为当今科技信息领域不可缺少的重要传播手段,提出了科技声像工作应准确定位,在市场经济做条件下大做强的措施。 相似文献
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Ya Hui Ling 《Business Strategy and the Environment》2019,28(6):1096-1106
The study seeks to explain the influence of green policy on sustainable development from the perspective of differentiation and strategic alignment. The study examined the relationships among a divergent green management strategy, green competencies, and firm performance. The results indicate that a divergent green management strategy is associated with higher firm performance and that such relationship is moderated by green competencies. The study confirms that a differentiation strategy pays off for firms that implement green management. The study also confirms that green policy should consider the strategic alignment between green management strategy and green competencies. 相似文献
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Sustainable development is becoming increasingly crucial for the green aviation industry. To promote the sustainable development of the green aviation industry, researchers all over the world have attempted to explore and experiment with new initiatives. This study investigates green aviation industry development trends by a bibliometric-based data analysis system. Cluster, timezone, and timeline visualizations are employed to identify the current development trends of the green aviation industry within three topics: noise, environmental impacts, and green image. In response to environmental challenges, an integrated green aviation industry support system that involves stakeholder engagement should be established, including business strategies, innovative technologies, environmental policies, and public support. In this study, the innovation and sustainability potential of the green aviation industry is evaluated. Then, the roles of strategy improvement, technology integration, policy support, and public participation in forming the integrated support system are examined. The outline of this system may prove helpful for the sustainable development of the green aviation industry. 相似文献
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Pursuing sustainable development through green entrepreneurship has been advocated, conceptualized, and empirically examined in the recent environmental management and entrepreneurship literature. However, green entrepreneurs are embedded in institutional environments that may discourage them from embracing sustainable development because of the “paradox of embedded agency.” How can a firm overcome the liability of such an agency issue and escape what has become known as a “green prison”? This study proposes that, because international venturing exposes firms to foreign institutions, it provides them with opportunities for institutional learning. Thus, we examine how international venturing influences green entrepreneurship which, in turn, impacts firm performance. Specifically, based on institutional theory, this study develops a firm-level green entrepreneurship framework with three dimensions: green initiatives (a firm's active adoption of green practices), received government green support (benefits that a firm gains from the government by adapting to governmental incentives, programs, and policies related to green practices), and green political influence (a firm's attempts to influence legislation that enacts laws, rules, and regulations related to green practices). The results obtained by analyzing 152 firms that engage in international venturing activities and 151 firms that do not show that international venturing is positively associated with green initiatives and government green support while these two factors further directly enhance firm performance and mediate the effects of international venturing on performance. 相似文献
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科学发展观与资源型城市可持续发展 总被引:6,自引:1,他引:6
认为资源型城市是我国城市职能体系中的一种重要的城市类型,在我国社会经济建设过程中曾做出了重大的贡献.然而,由于其自身发展的特征以及知识经济、信息经济和经济全球化等新的经济形态和经济现象的出现,资源型城市面临着较为严重的经济、社会、生态可持续发展问题.在分析资源型城市的发展特征、新经济时代资源型城市所面临的可持续发展问题的基础上,提出了以科学发展观为指导的资源型城市可持续发展的对策措施. 相似文献
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Anh Huu Nguyen Mai Hoang Thi Do Thinh Gia Hoang Loan Quynh Thi Nguyen 《Business Strategy and the Environment》2023,32(1):321-335
Although the public sector is seen as the main party responsible for taking action on climate change and sustainable development, private commercial banks are in a unique position to support or shift the funding focus on green investment. By employing a qualitative research approach based on six commercial banks, this paper aims to investigate the current practices of how commercial banks are contributing to advance green business initiatives. Accordingly, this research examines and identifies the facilitators and challenges in domestic and foreign commercial banks in Vietnam which support green business initiatives. In addition to addressing the recent calls for the investigation of the role of commercial banks in facilitating green finance, our study expands the emerging literature by demonstrating the current efforts of Vietnam's commercial banks in fostering green finance during the Covid-19 pandemic. 相似文献
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Samuel Roscoe Nachiappan Subramanian Charbel J.C. Jabbour Tao Chong 《Business Strategy and the Environment》2019,28(5):737-749
Scholars have shown that green human resource management (GHRM) practices enhance a firm's environmental performance. However, existing studies fail to explain how GHRM initiatives can enable a green organisational culture or how such a culture affects the environmental performance and sustainable development of the firm. This paper examines the relationship between GHRM practices, the enablers of green organisational culture, and a firm's environmental performance. We conduct a large‐scale survey of 204 employees at Chinese manufacturing firms. Our findings suggest that proenvironmental HRM practices including hiring, training, appraisal, and incentivisation support the development of the enablers of green organisational culture. We suggest the key enablers of green organisational culture include leadership emphasis, message credibility, peer involvement, and employee empowerment. Our paper contributes to HRM theory in terms of originality and utility of research by explaining that the enablers of green organisational culture positively mediate the relationship between GHRM practices and environmental performance. Managers are provided with a detailed understanding of the GHRM practices needed to enable an organisational culture of environmentally aware employees. Finally, we address potential implications of this work for teaching green organisational culture to future generations of responsible managers. 相似文献
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Louis T. W. Cheng Piyush Sharma David C. Broadstock 《Business Strategy and the Environment》2023,32(1):570-586
This paper shows that brand reputation alone may not be sufficient to help firms successfully issue green bonds and that they may need superior corporate social responsibility performance in the form of high ESG (Environmental, Social, and Governance) scores to unlock the full potential of their brand reputation. Using a sample of 338 international green bond issues across 108 unique firms, we found significant positive effects of ESG disclosure score and its interaction brand reputation on the issuance of green bonds while controlling for other variables, such as fixed effects of industry, region, and time. We also show that it is the S (Social) component of ESG and the interactions of its E (Environmental) and G (Governance) components with brand reputation which drive successful green bond issuance. Besides extending the current research on the impact of brand reputation and ESG on green bonds, these results also have important managerial implications for analysts, fund managers, and firms planning to raise green capital. 相似文献
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This study examines whether and how business strategies affect firms' sustainable development from the view of green innovation. We show that firms following prospector strategy engage in less sustainable development behaviors than those following defender strategies. The negative relation between business strategy and green innovation continues to hold when addressing robustness with alternatives of business strategy and green innovation and addressing potential endogeneity with instrumental variable. We further find that political connection strengthens whereas environmental regulation weakens the negative relation between business strategy and green innovation. Finally, we explore the economic consequences of green innovation caused by strategic differences. Regrettably, the win–win situation of environment and development does not come true. 相似文献