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This paper introduces a new measure, based on a study by Trucost and Dr Robert Repetto, combining external environmental costs with established measures of economic value added, and demonstrates how this measure can be incorporated into financial analysis. We propose that external environmental costs are relevant to all investors: universal investors are concerned about the scale of external costs whether or not regulations to internalise them are likely; mainstream investors need to understand external costs as an indication of future regulatory compliance costs; and SRI investors need to evaluate companies on both financial and social performance. The paper illustrates our new measure with data from US electric utilities and illustrates how the environmental exposures of different fund managers and portfolios can be compared. With such measures fund managers can understand and control portfolio‐wide environmental risks, demonstrate their environmental credentials quantitatively and objectively and compete for the increasing number of investment mandates that have an environmental component.  相似文献   
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This study investigates the antecedents and mechanisms of consumers’ adoption of a public bicycle-sharing scheme (PBSS) as a form of shared sustainable consumption. Drawing on marketing ethics and sustainability literature, it argues that cultural and consumption values drive or deter the adoption of PBSS through the mediating mechanism of ethical evaluation. This study tests its hypotheses using a sample of 755 consumers from one of the largest PBSS programs in China. The results confirm the significance of collectivism, man–nature orientation, materialism, and face-consciousness as key determinants of the adoption of PBSS. Interestingly, these values play mixed roles in influencing PBSS adoption. It also finds that such values and beliefs need to be effectively translated into ethical evaluations of PBSS adoption, and need to be addressed in the specific social context. Thus, ethical evaluation constitutes a cognitive strategy that allows consumers to justify and defend their adoption of sustainability practices. The results suggest that a desirable sustainability program needs to not only cater to the cultural and psychological motivations of consumers, but also reflect the social norms and social context in which the sustainability practices and consumers are embedded.  相似文献   
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Professional services firms (PSFs) engaged in international operations present a unique challenge for governments. They directly and indirectly affect governmental policies and the agencies that enforce these policies through policy development, problem solving, and implementation. Yet, governments that seek to advance rational, forward thinking public policy have little, if any, regulatory control over the input and influence of these professional experts. International professional service firms face an increasingly competitive marketplace and complex challenges that demand skill sets that are markedly different from those characteristically required of consumer service companies. This study identifies the qualities of the best performing PSFs that engage clients worldwide. Implications are discussed for governments to ensure the greater public good.  相似文献   
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Can managers detect honest people’s lies in a handwritten message? In this article, I will briefly discuss graphology and a basic model of interpersonal communication. I will then develop a fundamental theoretical framework of eight principles for detecting lies based on the basic communication model, handwriting analyses, and the following assumptions: For most people, it is easier to tell the truth than to tell lies. This applies to handwritings also. When most honest people lie, they try to hide their stressful emotions in the encoding process. As a consequence, they deviate from their own normal writing and violate their own personal moral standards. Interestingly enough, the art or science of detecting a lie in a handwritten sample is to focus not on what they write, but on how they write it. These 24 exhibits (cases) written in 11 languages—used in different parts of the world—help managers apply this important theoretical framework of interpersonal communication, understand the encoding process, pinpoint these sudden emotional changes, decode handwritten messages, unlock the secrets, reveal the message’s true meanings, and detect people’s lies.  相似文献   
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Process innovations and firm productivity growth   总被引:1,自引:0,他引:1  
This article analyses the effect of process innovations on firm total factor productivity growth, explicitly considering the impact of firm size on the nature of this relationship. In particular, we analyse whether firm size affects the life span of the impact of process innovations on productivity growth. The data are drawn from a Spanish survey of manufacturing firms over the period 1991–1998. We use a fully non-parametric methodology based on the concept of stochastic dominance. Our results show that the implementation of process innovations produces an extra productivity growth both for large and small firms. However, this productivity growth is more persistent for large than for small firms.  相似文献   
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