环境会计之我见

建立环境会计是我国贯彻可持续发展战略的必然选择和重要保障。本文从哲学、我国环境现状、国际接轨、企业内部管理四个角度分析了在我国建立环境会计的必要性和重要性。提出通过实施市场机制与政府干预相结合,完善环境法律制度建设,改变人们的环境意识,加强国际交流等途径来创建适合我国国情的环境会计。     

环境会计之我见

建立环境会计是我国贯彻可持续发展战略的必然选择和重要保障.本文从哲学、我国环境现状、国际接轨、企业内部管理四个角度分析了在我国建立环境会计的必要性和重要性.提出通过实施市场机制与政府干预相结合,完善环境法律制度建设,改变人们的环境意识,加强国际交流等途径来创建适合我国国情的环境会计.     

环境管理会计在企业中的应用探析

环境问题是我国企业生产经营中面临的现实问题,推进环境管理会计在企业中的应用已成为我国会计理论界和实务界研究的重要课题。本文阐述了环境管理会计的定义及其建立的必要性,分析了我国环境管理会计应用的现状,并提出了相应的完善措施。     

大学生公共环境意识教育研究

通过对大学生公共环境意识现状调查发现,大多数同学有保护公共环境的主体性意识,但缺少自觉自愿行为;近三分之一的同学知行不一;少数同学缺乏公共环境意识。借助加强劳动意识教育、强化宣传教育、充分运用活动载体等方法来提高大学生公共环境意识,使之自觉践行。     

环境审计初探

环境审计是环境保护的重要手段,作为环境审计的两个重要组成部分,政府环境审计和企业内部环境审计都扮演着重要的角色。文章各自的定义、审计主体和对象、审计形式及内容等方面比较了二者的异同,并从动因角度分析了企业实施内部环境审计的必要性。     

国际化环境对中国企业家素质的要求

本文认为,市场经济的发展为企业家制定了新的游戏规则,国际化进程的加快和知识经济时代对企业家提出了更高的要求。面对市场环境的变化,中国企业家必须适应时代的要求,尽快提高自身素质,强化学习和创新意识,培养国际化企业经营理念,实现自身知识的多元化,努力提高经营管理能力,培养与跨国企业竞争的实力,保证企业的可持续发展。     

环境意识与企业形象塑造

可持续发展的思想和社会市场营销观念已成潮流。为适应市场需求的变化和环境管理的要求,寻 求市场机会和避免环境威胁,必然要求企业树立环境意识,履行应尽的社会责任,并融入、体现在企业 形象塑造中。在企业识别系统中贯穿“环境形象”设计是企业形象塑造的关键。     

“环境经营”势在必行

前言：进入新时期发达国家在企业发展中，提出“环境经营”的新概念，环境经营成为企业市场竞争力的重要组成部分。中国即将加入世界贸易组织，推行环境经营，建立环境会计制度，提倡绿色消费已是当务之急，为此，企业必须通过观念创新，建立ISO14000环境管理体系，走环境经营之路。     

基于新媒体环境下企业的广告营销研究

在新媒体环境下，信息的生产规模、内容类型、传播途径等大幅度提升，这赋予受众一定的自由裁量权，使得人们能够规避各种“被广告”行为。然而，基于我国互联网“免费思维”的运营模式，广告产业不但没有受挫，反而借助互联网文化生态与传播空间的创造力，衍生出更新颖、更复杂、更多样的存在形态，企业在新媒体环境下的广告营销随之发生嬗变。本文立足新媒体环境重新定义广告特征，通过SWOT模型分析企业广告营销情况，提出企业的广告营销策略，以供企业参考借鉴。     

电视直销企业走出“谷底”的途径初探

目前,我国电视直销企业已进入经营的“谷底”。为了扭转这一不利局面,使电视直销企业再现辉煌,组建电视直销企业集团,实现连锁经营;实行买断经营,降低经营成本;通过差异经营,实现营销创新;强化竞争意识,是走出“底谷”的基本途径。     

How Standard is Standardized MNC Global Environmental Communication?

In this paper, we develop an argument to show why we expect that multinational companies will ensure that they communicate credibly about their environmental responsibility, across all their subsidiaries. Credible environmental communication helps to increase the firm’s legitimacy and reduce its liability of foreignness on an issue that is globally relevant. We develop a measure to test if there is a standardized level of environmental communication credibility on the country-specific web sites of MNC subsidiaries around the world and find, in fact, that there is considerable variation across countries, among subsidiaries of different firms and among subsidiaries of the same multinational. We discuss the reasons for this and the implications for firm legitimacy. Trevor Hunter is an assistant professor of business and coordinator of the Management and Organizational Studies program at King’s University College. He received his Ph.D. from the Richard Ivey School of Business. His research interests include the environmental management practices of MNCs and corporate governance. Pratima Bansal is an associate professor and the Shurniak Professor in International Business at the Richard Ivey School of Business. She received her doctorate from the University of Oxford. Her research interests are primarily in the areas of sustainable development and international business.     

An Empirical Study of Environmental Awareness and Practices in SMEs

With increasing awareness of environmental issues, there has been rising demand for environmental-friendly business practices. Prior research has shown that the implementation of environmental management practices is influenced by existing and potential stakeholder groups in the form of external pressures from legislators, environmental groups, financial institutions and suppliers, as well as internally by employees and owner/manager attitudes and knowledge. However, it has been reported that despite business owner/managers having strong “green” attitudes, the level of implementation of environmental-friendly practices is low. In order to explore the connection between pressures for improved practices and the management actions taken, this article examines how influence from various stakeholders is related to awareness of environmental issues, and how this awareness relates to actions taken within the businesses to reduce the environmental impact of their operations. The results indicate that legislation does result in general environmental awareness, and that organizations are then willing to␣change their business processes and environmental strategies. However, despite their actions they have little awareness of the benefits that might arise from cost reductions from their environmental-friendly practices. Those influenced by their suppliers act to reduce waste, but do not put into place formal environmental management systems, or use environmental messages to market their goods or services. Nevertheless, it can be argued that they have a real commitment to environmental issues, as evidenced by a willingness to voluntarily contribute to environmental organizations.     

环境信息披露对上市公司企业价值的影响——“组织可见度”是否起到中介作用

我国现行企业环境信息披露政策下,企业对于信息披露的方式、时间等有很大的自由裁量权力。因此,企业这一社会责任的自觉履行需要企业价值最大化等动机支撑,但其作用机理是否有效,投资者的关注度及解读尤为重要,亦即“组织可见度”在环境信息披露对企业价值的影响中扮演重要角色。本文以我国化工行业上市公司2013-2017年样本,实证检验环境信息披露对企业价值的影响,并依次从分析师关注水平和媒体关注水平两个角度衡量组织可见度,检验其是否具有中介效应,并分析所有权性质差异下的不同结果。结果表明:环境信息披露能提升企业价值,组织可见度在环境信息披露对企业价值的影响过程中发挥了部分中介效应。进一步研究发现,当使用分析师关注水平衡量组织可见度时,该中介作用只体现在国有企业中;当使用媒体关注度衡量组织可见度时候,该中介作用在两种类型的企业中均只得到了部分体现。企业环境信息披露政策本意是通过其影响企业的市值表现促进企业更好地履行其环境社会责任,本文通过揭示其中组织可见度的中介作用,有助于启示企业对其市值管理、有关管理部门对企业履行环境社会责任引导时的操作思路。     

Boundary-spanning coordination: Insights into lateral collaboration and lateral alignment in multinational enterprises

Interorganizational boundary spanning between multinational enterprises requires substantive internal “lateral collaboration” and “lateral alignment.” However, how actors coordinate laterally between multiple nodes and across multiple boundaries for interorganizational boundary spanning is unclear. This qualitative study of a large multinational demonstrates how actors collectively build and maintain interorganizational relationships through collective boundary spanning. To coordinate this activity, actors strategize and map contributors for collective action and then synchronize their communication and problem-solving to ensure lateral collaboration and alignment. This article contributes to the extant literature by a providing a framework depicting how boundary-spanning coordination leads to lateral collaboration and lateral alignment.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

重庆房地产企业营销沟通渠道研究

本文通过研究目前重庆房地产企业营销沟通的现状,深入了解到目前房地产企业在营销沟通渠道中存在的问题,并针对这一问题,有针对性地提出了新型的营销沟通渠道模型。同时,作者还分析了该模型的特点和功能。这一新型的营销沟通渠道模型从消费者需求的角度出发,从外而内地开展营销工作。站在消费者角度去展开营销,从而实现企业与消费者双赢的局面。     

企业环境行为与企业价值相关关系研究

近年来,经济的迅速发展带来越来越严重的环境问题,社会各界逐渐认识到保护环境的重要性。企业作为经济活动的基本组成单位,既是环境效益的最大受益者,也是环境质量的最大破坏者。因此,研究企业环境行为和企业价值之间的关系非常重要。本研究在总结国内外相关文献研究的基础上,以采矿业,造纸业,金属冶炼及压延加工业,电力、热力、燃气、水的生产和供应业的A股303家上市公司为样本,从上市公司2017年年报、社会责任报告、可持续发展报告和环境报告书中搜集整理得到环境行为相关数据,提出研究假设,选取“三废(废气、废水、废渣)”排放量、排污费、企业从政府获得的环保补助、环保设备等方面的投入以及上市公司及其子公司是否属于环境保护部门公布的重点排污单位五方面作为企业环境行为的代表变量,以企业价值作为被解释变量,引入控制变量有企业规模、第一大股东持股比例和净资产收益率,建立分析模型,对数据进行统计描述、相关性检验及回归分析,以验证假设是否成立。研究结论表明,“三废”排放量、环保补助、重点排污单位与企业价值相关关系不显著,排污费与企业所有者权益比值和企业价值负相关,环保投入与企业总资产的比值与企业价值正相关关系显著。企业规模与企业价值负相关关系显著。净资产收益率和企业价值正相关关系显著。第一大股东持股比例与企业价值之间的相关关系不显著。最后提出有针对性的若干建议。通过本文的研究希望可以促使更多企业提高环境管理水平,提升环境责任意识,实现可持续发展理念。     

Differentiated effects of formal and informal institutional distance between countries on the environmental performance of multinational enterprises

This research examines the influence of environmental institutional distance between home and host countries on the standardization of environmental performance among multinational enterprises using ordinary least-squares (OLS) regression techniques and a sample of 128 multinationals from high-polluting industries. The paper examines the environmental institutional distance of countries using the concepts of formal and informal institutional distances. The results show that whereas a high formal environmental distance between home and host countries leads multinational enterprises to achieve a different level of environmental performance according to each country's legal requirements, a high informal environmental distance encourages these firms to unify their environmental performance independently of the countries in which their units are based. The study also discusses the implications for academia, managers, and policy makers.     

环境规制的环境-经济效应研究

本文选取中国30个省级行政区(西藏和港澳台除外)2008-2016年数据分析环境规制影响经济发展的区域环境效率门槛,利用门槛回归模型研究区域环境效率变化在环境规制影响经济发展过程中的传导效应差异,并对其进行稳健性分析。研究发现:环境规制和区域环境效率的交叉项与经济发展之间呈现出显著的“U”型关系;在高环境效率地区,受环境规制影响时,区域环境效率提升可以更快地消除环境规制对经济发展带来的负面影响;在经济发达地区,受环境规制影响,区域环境效率提升可以在更大程度上强化环境规制对经济发展的积极作用。因此要制定适当的环境规制策略,加大研发投入,提高区域技术创新能力,促进生产工艺和技术改进,在环境规制压力下实现环境效率提升和经济发展的“共赢”局面。     

The Manufacturing Sector’s Environmental Motives: A Game-theoretic Analysis

What motivates manufacturing companies to make costly investments in producing in an environmentally clean manner? The traditional argument is that such behaviour is value reducing, and that therefore, firms must be forced by regulation to invest in “green” production processes. A counter-argument is that firms have an incentive to make environmental investments in an attempt to attract “green” consumers and investors, hence gaining competitive advantage over their rivals. In this paper, we employ a game-theoretic approach that demonstrates that competing firms’ incentives to make voluntary investments in environmental “clean-up” are affected by the size of the investment costs and the extent of consumer and investor “green” awareness. We argue that an increase in green behaviour can be induced by a combination of governmental subsidies for firms that invest in environmentally clean production processes, together with an education program that promotes “green” awareness amongst consumers, investors and the managers themselves.