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Zadek S 《Harvard business review》2004,82(12):125-32, 150
Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning". 相似文献
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Analysis of transformation processes is a potent tool for the understanding of materials utilization, energy consumption, environmental pollution and the productivity of capital and labour. This paper introduces process analysis with emphasis on the need for physical rather than monetary data. Some uncoordinated data gathering activities relevant to process analysis are examined. Two prototype process databases are described to illustrate ways of approaching process analysis and it is noted that a process database is necessary for the next generation of economic models. Although there is as yet little progress in assembling the organization to coordinate the building of such a database, some strategies for the future are proposed. 相似文献
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银行客户关系重建模型与路径 总被引:1,自引:0,他引:1
在后金融危机时代,经济处于缓和回升时期,反思引起金融危机的金融体制和模式,特别是对处于金融危机核心的银行来说,重新构建风险可控实现客户价值的金融客户管理模式,无疑具有重大意义。在当前金融高速发展和充分竞争的市场空间中,金融产品层出不穷,且同质化现象日趋明显,单纯地依靠金融产品己经较难 相似文献
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In this paper, the authors argue that the use of an electronic customer relationship management system (eCRM system) enables traditional ‘physical’ customer proximity to be substituted by ‘digital’ proximity, within the scope of a multi-channel approach. This method of substitution presents enormous potential for cost reduction, profit maximisation and customer loyalty. The main intention of the paper is to illustrate how electronic customer care tools can be used to create customer e-loyalty in the field of private internet banking. The knowledge is supported by findings of a questionnaire survey based on a sample of 45 bank experts involved in eCRM and private internet banking in Germany, Austria, Switzerland and the USA. This empirical study of the capability of electronic customer care technologies to enable individual customer banking relationships in the private internet banking field demonstrates the potential for customer loyalty specifically for the internet channel of distribution. 相似文献
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随着信息与互联网技术的高速发展,虚拟货币交易以其便捷、高效和经济的特点在网络小额支付中被广泛采用,然而,其应用也带来了一定的风险。文章概括了虚拟货币的定义、功能与特点,分析了虚拟货币在发行、流通等环节存在的风险隐患,并从明确监管原则、建立虚拟货币发行主体信用评级机制等方面就进一步规范虚拟货币市场发展提出相关建议。 相似文献
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This paper investigates the real effects of announced or perfectly foreseen changes in monetary policy produced by the Mundell-Tobin effect. A particularly good place to study these non-neutralities appears to be the period between announcement and implementation of new policies. At announcement the economy jumps to a new equilibrium path moving continuously even after implementation. All transition paths between announcement and implementation are established to be scalar multiples of each other. The path depends upon the structure of the economy and the discounted present value of the change in policy. Both algebraic and diagrammatical analyses are presented. 相似文献
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产业链视角的保险专业代理发展路径探析 总被引:1,自引:0,他引:1
保险专业代理自本世纪初以来得到迅速发展,但尚未成为保险销售的主渠道。新时代产业链发展方式的转变,必然是各主体调整定位,将保险与保险中介归整于供应商、总包商、分销商,以互惠互补原则,一同面对市场竞争,形成供应商、总包商、顾客三位一体的全新市场格局。保险业渠道整合势在必行,保险专业代理的发展必须顺应潮流,以渠道体系构建为目标,进行资源的集约化整合,并注重夯实基础的内涵式扩张,核心是以股份制改造为基础的资本与人才的积累发展。 相似文献
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中国工商银行信息科技部副总经理兼产品创新管理部副总经理苏文力指出:"目前,国内银行存在一个共性问题,大多数产品创新还处于消化、吸收和模仿的阶段,自主创新能力还需进一步提升,具有自主知识产权、高技术含量和行业领先的产品相对还比较少,主要原因就是产品创新研究能力不足。工商银行要实施差异化竞争策略,必须紧跟市场和客户需求,重视和加强研究工作,切实增强自主创新能力。" 相似文献
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让人们正确认识税收征与纳的法律关系,并在税收立法、税收释法和税收执法以及其它的税收管理活动中得到贯彻和落实,笔者认为有以下几个途径:第一,更新税收理念,转变思维方式,增强法律意识。这是正确认识征税人与纳税人之间的税收法律关系的前提和基础。有什么样的经济基础,法律 相似文献
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在IMA(美国管理会计师协会)与中国国家外国专家局(简称外专局)2009年签订战略合作协议后,经过双方共同努力,CMA(美国注册管理会计师认证)资格认证得以在国企和央企迅速铺开,并获得高度认可。2010年10月11日,国资委系统下的200名财务高管,其中许多人都是大型央企的总会计师,将集中参加一个为期一个月的CMA培训班, 相似文献
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Richard J. Boland Jr. Arun K. Sharma Paulo Srgio Afonso 《Accounting, Organizations and Society》2008,33(7-8):899-914
Path-creating change in organizational form is proposed as an important element in achieving management control in hybrid organizations. Using case examples from large-scale projects in the architectural, engineering, and construction industry, as well as from joint ventures in the oil and gas industry, we highlight the role of mindfully synthesizing new organizational forms in the design of management control systems. A series of paradoxes is disclosed, in which attempts to achieve control through mimetic adoption of established management control techniques lead to reduced control. On the other hand, path-creating deviations from institutionalized practices, resulted in improved project and venture performance. It has been argued that the design of inter-organizational management control systems seeks to enable organizations to compete for resources and efficiency, and also to obtain institutional legitimacy. Institutional theory proposes that isomorphism permits organizations to obtain that legitimacy and explains their design. In this paper, we propose that path creation and morphogenesis, which deviates from isomorphism, is an additional consideration in explaining management control system design. 相似文献
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党的十九大提出要坚定实施创新驱动发展战略,作出了建设网络强国、数字中国、智慧社会等一系列战略部署,对我国资本市场产生了深远的影响。近年来,数字化和数字经济日益成为各国谋求竞争优势的制高点,也为金融业和资本市场发展带来崭新机遇。在资本市场格局演变的众多驱动因素中,金融科技已成为行业共同关注的新因素、新变量,推动着金融机构的数字化转型,引领机构转型的新变局。本文通过考察创新演化路径的方式探析金融科技创新的一般规律。 相似文献
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LEE D. PARKER 《Australian Accounting Review》2000,10(22):43-51
Environmental strategies and their related costs have received little formal attention from Australian accountants. Yet, internationally as well as in Australia, green strategies and their related costs are now being recognised by a range of corporations. In this paper, international corporate examples are reviewed. Environmental cost categories and potential classifications and approaches for decision and control purposes are proposed. The paper offers recommendations for the initial development of environmental costing practices at the corporate level and argues for the importance of developing relevant cost management systems that support environmental strategies and management. 相似文献