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121.
Leona Aime Henry Tine Buyl Rob J.G. Jansen 《Business Strategy and the Environment》2019,28(1):173-184
Sustainable development at the corporate level requires balancing social, environmental, and financial performance goals. Achieving such “triple bottom line” (TBL) performance is a very challenging task. In this study, we explore the role the organization's top management team (TMT) plays in leading their organization towards corporate sustainability. We focus on how two distinct aspects of the TMT's structural composition—the presence of a “chief sustainability officer” (CSO) and the TMT's functional diversity—affect the organization's ability to reach high levels of TBL performance. We follow the presence of 22 global energy companies in Corporate Knight's “Global 100” sustainability index for a period of 11 years and find that, surprisingly, the presence of a CSO does not boost TBL performance. However, we do find a positive effect for TMT functional diversity, suggesting that more diverse TMTs are better able to lead their organization to higher levels of TBL performance. 相似文献
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As the Internet becomes ubiquitous, there is widespread anxiety that it is either a source of moral corruption or a threat to business. This anxiety stems from the fact that the Internet calls the most restrictive aspects of legislation into question. Because the Internet is intrinsically orientated towards freedom, it should be championed, but there is a danger of celebrating new technology as an end in itself rather than the uses to which it can be put. Those commentators who most zealously promote the Internet are often as deluded as those who are afraid of it. 相似文献
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Rob Shepherd 《公共资金与管理》2013,33(3):33-35
The Tories invented the CPRS, but Labour Ministers first recruited special ‐ or political ‐ advisers to supplement or counterbalance the advice they got from civil servants. Now Margaret Thatcher has abolished the CPRS, but increased the amount of policy advice available to individual Ministers ‐ particularly herself. 相似文献
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Research indicates that hospitals manage their earnings. However, these findings might be influenced by methodological issues. In this study, I exploit specific features of Dutch hospitals to study income smoothing while limiting these methodological issues. The managers of Dutch hospitals have the opportunity not only to postpone revenues to future periods but also to choose the moment of recognition of the postponed revenue. These postponements and recognitions can be positive as well as negative and have to be disclosed in hospitals’ financial statements. I show that the patterns found with respect to postponing revenue and the recognition of postponed revenue are consistent with the expectation that hospitals attempt to smooth their income. 相似文献
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1999年10月6日,通过英钢联和荷兰霍高文(Koninklijke Hoogovens)工程技术公司合并成立了Corus公司。截止到2005年7月,Corus公司拥有遍布世界各地的员工48100人,融合了国际性的专业技术和地区性的服务。Corus集团是一个以改革和顾客为导向的企业,为需求不断增长的金属市场提供解决方案。 相似文献
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