浙江省上市公司社会责任信息披露的现状剖析——基于公司社会责任报告视角

以浙江省上市公司为样本,对2010-2012年间公开发布的109份社会责任报告从两个层次八个角度进行统计分析。结果显示:(1)发布数量逐年上升,自愿发布意愿增强。(2)披露内容不全面,环境类和员工类信息披露较多,社区类、消费者类定量信息披露较少。关键绩效指标中公益捐赠和环保投入数据较为缺乏。大多数公司缺少编制依据和指标索引。(3)披露水平低于全国平均水平。金融保险业分数最高,房地产业分数最低。自愿发布报告的质量明显高于强制发布的。报告经过第三方审验的比例极低。文章最后从地方政府、证监会和社会中介层面提出了加强企业社会责任履行与披露的对策建议。     

企业社会责任信息披露:现状、问题和第三方审验——来自中国上市公司2010年的数据分析

自深交所和上交所相继发布关于上市公司披露社会责任信息的相关要求后,越来越多的上市公司通过发布社会责任报告来披露社会责任信息。基于对429家中国上市公司2010年社会责任报告的分析,本文发现中国上市公司的社会责任报告由于所属行业、地区、交易所的不同而在披露内容和质量等方面均存在很大程度的不均衡。同时由于监管部门相关文件起到了明显的政策引导作用,各公司的报告框架存在差异和第三方审验不足降低了其社会责任报告的可靠性和相关性。因此结合中国国情,改进社会责任报告的发布与监督机制,以提高社会责任信息披露的质量具有现实意义。     

环境会计信息披露、公司绩效与内部治理

环境会计信息披露在传统的财务会计信息的基础上,进一步向企业外部提供了企业在环境方面的信息和企业保护环境、承担社会责任方面的行为。本文以沪深A股电热上市公司2014年-2016年年报和独立报告中披露的环境会计信息进行实证研究,探讨环境信息披露与公司绩效和内部治理之间的关系。研究发现,公司绩效越好,环境信息披露质量越高。此外,环境信息披露水平和内部治理呈显著的正相关关系。     

医药上市公司社会责任报告信息披露现状研究

我国企业在社会责任会计信息披露方面还存在披露内容方面还有很多不足的地方,缺乏对社会责任会计信息独立报告意识是企业的第一大问题。还有很多这类的问题。从上市医药行业社会责任会计信息披露的现状入手,对医药上市公司近五年社会责任报告的数量及发布社会责任会计信息披露内容的统计分析发现其中存在的问题并提出相应建议,对于提高环境会计信息披露质量、规范信息披露内容、完善信息披露方式有着一定意义。     

《如何编制企业社会责任报告》连载（四十六）

从两份报告看,经济责任方面披露的内容基本是空白,而社会责任和环境责任的信息都比较完善。特别在对环境和社区履行责任方面,两家公司都有较详细的实践披露。在经济、社会、环境方面的主要实践请参见表8—20。     

改进我国上市公司绩效信息披露的研究

随着环境问题的日益突出,企业环境绩效及其信息披露已成为当今国内外研究的热点问题,本文选取北京等地共108加上市公司为样本,基于其所发布的年度报告、社会责任报告和公司网站等数据,对其环境绩效信息披露现状进行分析。全文分为三个部分,第一部分为企业环境绩效的概念及其信息披露的必要性;第二部分为北京等地上市公司环境绩效信息披露现状研究;第三部分为改进我国上市公司绩效环境信息披露的对策分析。     

海尔公司环境信息披露质量评析

高质量企业环境信息对于外部利益相关者作出正确的投资决策具有重要意义。本文以HE公司2012年至2016年社会责任报告披露的环境信息为对象,采用内容分析法,从及时性、可靠性、完整性等三方面展开质量分析。结果表明,HE公司环境信息披露比较及时,但可靠性较差、完整性欠缺。进一步提高环境信息披露质量,应着力企业环境信息披露规范国际化、强化企业环境会计信息披露、加强企业环境审计。     

环境信息披露影响企业融资约束的实证研究

随着公民意识增强以及国家环保部门陆续出台一系列与环境信息披露相关的法律法规,环境信息在上市公司信息披露中的重要程度大幅度提高,其在资本市场上日益发挥重要作用,逐渐成为投资者做投资决策的一项重要指标。本文通过收集我国重污染行业上市公司年报和社会责任报告中披露的环境信息中的数据,利用相关模型考证环境信息披露与公司融资约束的相关关系。研究结果证明,相对于未披露环境信息的上市企业,披露企业的融资约束程度较低,且披露质量越高,其降低融资约束的程度越显著。     

《如何编制企业社会责任报告》连载（四十八）

2．报告的问题与不足 根据确保报告质量的六个原则，宝钢的报告平衡性、可比性和可靠性显得不足。在平衡性方面，缺乏可持续发展背景的介绍，没有对企业或行业所面临的挑战和机遇进行描述，对企业履行社会责任所存在的不足和未来的计划没有披露；在可比性方面，环境绩效指标有历年数据的对比，但没有与行业或基准指标的对照，在社会或经营方面，指标体系较不完整；在可靠性方面，没有在报告中披露如何选择报告的内容、如何获得必需的信息、内外部的评价与审验声明等。安赛乐对社会责任议题的披露是年度报告的一个部分，     

CSR信息披露对农业企业经营绩效影响研究——以沪深主板农业上市公司为例

企业CSR信息披露已逐渐成为上市公司信息披露的共识甚或惯例,对企业经营绩效产生重要影响。基于36家沪深主板农业上市公司2014-2016年的CSR信息披露数据,实证检验了企业社会责任信息披露对农业企业经营绩效的影响。研究结果表明:股东与债权人信息披露、企业员工信息披露、消费者与供应商信息披露、企业社会公益事业信息披露分别在10%、15%、20%和5%的水平上与农业企业经营绩效显著正相关,环境保护与可持续发展信息披露没有通过显著性水平检验,且符号为负。企业经营规模和投资收益率分别在5%水平上与公司绩效显著正相关,企业资产负债率与公司绩效负相关,但不显著。为此,企业应该加强CSR信息披露,强化公司管理,调动员工积极性,诚信经营,树立企业良好形象。在企业环保活动中,政府应向企业提供相关优惠财税政策。     

Can leading indicators assess country vulnerability? Evidence from the 2008–09 global financial crisis

We investigate whether leading indicators can help explain the cross-country incidence of the 2008–09 financial crisis. Rather than looking for indicators with specific relevance to the recent crisis, the selection of variables is driven by an extensive review of more than eighty papers from the previous literature on early warning indicators. Our motivation is to address suspicions that indicators found to be useful predictors in one round of crises are typically not useful to predict the next round. The review suggests that central bank reserves and past movements in the real exchange rate were the two leading indicators that had proven the most useful in explaining crisis incidence across different countries and episodes in the past. For the 2008–09 crisis, we use six different variables to measure crisis incidence: drops in GDP and industrial production, currency depreciation, stock market performance, reserve losses, and participation in an IMF program. We find that the level of reserves in 2007 appears as a consistent and statistically significant leading indicator of who got hit by the 2008–09 crisis, in line with the conclusions of the pre-2008 literature. In addition to reserves, recent real appreciation is a statistically significant predictor of devaluation and of a measure of exchange market pressure during the current crisis. We define the period of the global financial shock as running from late 2008 to early 2009, which probably explains why we find stronger results than earlier papers such as Obstfeld et al. (2009, 2010) and Rose and Spiegel (2009a,b, 2010, 2011) which use annual data.     

我国环境质量和能源消费的灰色关联分析

经济发展、环境质量和能源消费互相制约。以2003-2008年我国的主要环境质量指标和能源消费指标数据为依据,用灰色关联分析方法对环境质量和能源消费之间的关系进行研究,结果表明煤炭、原油、汽油、煤油和燃料油对环境的污染比电力和柴油大,可以通过优化能源消费结构来改善我国的环境质量。     

Scoring Sustainability Reports Using GRI 2011 Guidelines for Assessing Environmental,Economic, and Social Dimensions of Leading Public and Private Indian Companies

Sustainability reporting guidelines developed by Global Reporting Initiative (GRI) provide a systematic approach for the companies to report their performance on social, environmental, and economic dimensions of sustainability. This study compared the sustainability reports of leading Indian public and private sector companies. Reports were analyzed based on GRI guidelines toward their reporting on sustainability. A numerical score from 0 to 3 was assigned for each of the 84 performance indicators (9, 30, and 45 indicators for economic, environment, and social dimensions, respectively) of the GRI 2011 guidelines based on inclusiveness of sustainability report. The analysis showed that reporting on economic dimension was comparatively better as compared to social and environmental dimensions. Sampled companies did not show much difference in their reporting practices on economic performances. However, considerable difference was observed in their reporting practices on environmental and social dimensions. Reporting practices of Tata Steel were better in all dimensions of sustainability and emerged as a responsible company on sustainability reporting.     

Safety Culture: A Catalyst for Sustainable Development

The present paper investigates the potential benefits of a strong safety culture (SC). Specifically, we build on the organizational support theory to explore the direct and indirect effects of SC on firm performance. Partial least squares method is used to analyze the data collected from a survey among 251 Canadian plants. The results show that SC is associated with several performance indicators all linked to sustainable development (i.e., environmental, financial, and safety performance). Importantly, our findings also suggest that the relationships between SC and environmental/safety performance are mediated by the actual level of implemented environmental/safety practices within plants. We conclude the paper by highlighting the study’s limitations and contributions as well as theoretical and managerial implications.     

Northern and southern Italian social cooperatives during the economic crisis: a multiple factor analysis

A multiple factor analysis is developed to assess the differences in the economic performance and employment levels of social cooperatives in three main geographical areas: North, Central and South Italy, between 2008 and 2011. The results showed that despite the global economic and financial meltdown, the social cooperatives in these areas increased their overall turnover and total assets between 2008 and 2011. Furthermore, the employment data showed a positive trend during this period. The analysis also found that the prolonged crisis in 2010 and 2011 affected mainly the southern regions, where conjunctural factors exacerbated long-term structural deficiencies.     

Im/Ex in January： Witness Foreign Trade Consecutive Recovery

China＇s total import and export value droppped into bottom in January 2009. It started to pick up last November and showed strong pickup in December; as manifested in rapid growth in year-on-year and month-on-month data. All these cause the sharp year-on-year increase in January, 2010.     

基于环境库兹涅茨曲线的城市群建设与生态环境关系研究——以长株潭为例

采用长株潭地区城市群1990年到2010年的城市化水平以及环境污染指标数据进行分析,由三组计量模型的曲线及其趋势可以看出:长株潭地区城市群建设指标与生态环境指标的演变轨迹符合环境库兹涅茨曲线,均呈倒U型。就总的趋势看,长株潭地区城市群已处于经济增长在促进环境质量的提升阶段。为了更好地促进长株潭地区城市群两型社会建设,应加快产业结构优化升级的步伐;建立和完善生态环境保护机制,实行环境污染问责制度;强化政府职责,形成社会舆论监督氛围,加强生态环境监管。     

Environmental Performance and U.S. Exports

U.S. industries have reduced their releases of toxic chemicals in recent years. These publicly reported environmental improvements can increase the demand for U.S. products abroad by increasing the perceived quality of these products in countries that are concerned about the environmental impacts of manufacturing. This article examines this possibility. It presents an analysis of the changes in the environmental performance and exports of 19 U.S. industries to 128 countries between 2002 and 2010.     

No Body to Kick,No Soul to Damn: Responsibility and Accountability for the Financial Crisis (2007–2010)

This article takes the 2008–2010 financial crisis as a case study to explore the tension between responsibility and accountability in complex crises. I analyze the patterns of attribution and assumption of responsibility of thirty-three bankers in Wall Street, interviewed from fall 2008 to summer 2010. First, I show that responsibility for complex failures cannot be easily attributed or assumed: responsibility becomes diluted within the collective. Actors can only assume collective responsibility, recognizing that they belong to an institution at fault. Second, I show that blaming is a social process that should be examined contextually, relationally, and dynamically. I build on sociological theories to depart from the normative focus of philosophers, and the cognitive focus of psychologists, who have dominated the study of responsibility so far.     

Marketing capabilities, stakeholders’ satisfaction, and performance

This study shows that the relationship between marketing capabilities and firm financial performance can be better understood when it is drawn using stakeholder satisfaction as an additional variable, in the context of the service industry. Results from 152 Spanish service organizations indicate that superior marketing capabilities lead to higher levels of stakeholder satisfaction, which consequently improves financial firm performance. Results complement previous research which found a strong relationship between marketing capabilities and performance when the latter includes financial and nonfinancial indicators. Marketing capabilities improve not only customer satisfaction but also employee fulfillment which, in turn, may increase financial indicators.