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Damien GiurcoAuthor Vitae Brett CohenAuthor VitaeEdward LanghamAuthor Vitae Matthew WarnkenAuthor Vitae 《Technological Forecasting and Social Change》2011,78(5):797-818
Backcasting has been widely used for developing energy futures. This paper explores the potential for using industrial ecology to guide the development of energy futures within a backcasting framework. Building on the backcasting work of Robinson [1], a seven step method is presented to embed industrial ecology principles within the development and assessment of future scenarios and transition paths toward them. The approach is applied to the case of backcasting regional energy futures in the Latrobe Valley, near Melbourne, Australia. This region has substantial brown coal deposits which are currently mined and used in coal-fired power stations to generate electricity. Bounded by a sustainability vision for the region in a carbon-constrained world, regional industrial ecologies in 2050 were backcast around three themes: bio-industries and renewables (no coal usage); electricity from coal with carbon capture and storage (low to high coal usage); and coal to products such as hydrogen, ammonia, diesel, methanol, plastics and char (demonstrating medium to high overall coal use relative to current levels). Potential environmental, technological, socio-political and economic impacts of each scenario across various life cycle stages were characterised. Results offer a platform for regional policy development to underpin deliberation on a preferred future by the community, industry and other stakeholders. Industrial ecology principles were found to be useful in backcasting for creatively articulating alternative futures featuring industrial symbiosis. However, enabling the approach to guide implementation of sustainable transition pathways requires further development and would benefit from integration within the Strategic Sustainable Development framework of Robèrt et al. [2]. 相似文献
63.
Corporate social responsibility (CSR) has emerged as an effective way for firms to create favorable attitudes among consumers.
Although prior research has addressed the direct influence of proactive and reactive CSR on consumer responses, this research
hypothesized that consumers’ perceived organizational motives (i.e., attributions) will mediate this relationship. It was
also hypothesized that the source of information and location of CSR initiative will affect the motives consumers assign to
a firms’ engagement in the initiative. Two experiments were conducted to test these hypotheses. The results of Study 1 indicate
that the nature of a CSR initiative influences consumer attribution effects and that these attributions act as mediators in
helping to explain consumers’ responses to CSR. Study 2 suggests that the source of the CSR message moderates the effect of
CSR on consumer attributions. The mediating influence of the attributions as well as the importance of information source
suggests that proper communication of CSR can be a viable way to inculcate positive corporate associations and purchase intentions. 相似文献
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In this article, we suggest that one of the unexplored paths toward collaboration between firms and civil society organizations starts with confrontation or potential conflict, and that the transition toward collaboration can be further understood if one focuses on triadic relationships rather than dyadic ones. We analyze the presence of third parties and their different roles to explain how collaboration is facilitated. The article aims at bringing together the bodies of research on business–civil society confrontation and on business–civil society collaboration. It offers a comparative analysis of four case studies, and proposes a typology of third parties composed of facilitating allies, participating allies, mediators, and solution seekers. We conclude with some implications for further research as well as for practice. 相似文献
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Matthew Flinders 《公共资金与管理》2013,33(5):327-334
Some problems of governance regularly resurface, and the use and role of ‘quangos’— public bodies operating at arm's-length to ministers—is a case in point. The administrative history of the British state is littered with official reviews and political debates about quangos. Historically, governments, whatever their reforming zeal, have found it difficult to make substantial changes. Now the UK government has initiated a rapid and large-scale set of reforms. This article analyses these changes and highlights five challenges for governments wishing to reform arm's-length bodies: mapping, assessing, reconfiguring, saving, and accounting. 相似文献
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Matthew M. Wieland Mark C. Dawkins Michael T. Dugan 《Journal of Business Finance & Accounting》2013,40(1-2):55-81
In 2002, Standard & Poor's (S&P) introduced Core Earnings as a proprietary, uniform earnings metric, with the goal of improving financial reporting. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to GAAP earnings for which there is no consensus adjustment by managers and analysts. We use stock price and return data to assess whether investors perceive Core Earnings to be more value relevant than GAAP earnings. The implementation of FASB 123R changed the calculation of GAAP and Core Earnings. This change allows us to assess the role of stock option expense in the valuation of earnings numbers by partitioning the sample into pre‐ and post‐FASB 123R periods and creating consistent measures of GAAP and Core Earnings. Our price results indicate that Core Earnings is more value relevant than GAAP earnings in the pre‐period after controlling for stock option expense, and in the post‐FASB 123R periods. The price results provide empirical evidence consistent with S&P's expectation that a uniformly calculated earnings measure is a more consistent and useful indicator of current performance and future earnings. 相似文献