Corporate environmental non‐reporting – a UK FTSE 350 perspective

Until relatively recently the majority of large publicly listed UK companies have not produced annual environmental reports. Of particular note is the slow take‐up of environmental reporting amongst the UK's top 350 companies, the FTSE 350. Using the results of a postal questionnaire, the reluctance of a majority of the FTSE 350 to voluntarily report is linked to 13 drawbacks. Results from non‐reporting respondents to the questionnaire allowed the relative importance of these drawbacks to be placed in a ranked order. Senior management doubt over the advantages of reporting was shown to be the most important drawback, closely followed by the effort required for data collection. A comparison in the uptake of corporate environmental management practices (other than reporting) was also made amongst reporters and non‐reporters. Reporters were shown to have a generally higher level of uptake, although company sector type and size was influential on environmental engagement overall. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Implementing a corporate environmental strategy: establishing coordination and control within multinational companies

This article presents the results of an empirical study that investigated coordination and control within multinational companies over six key aspects of their environmental strategy. Specifically, it first examines the level of centralization of these key issues. Second, it investigates whether there is a positive relation between three variables associated with organizational complexity and the level of centralization of the environmental issues. Statistical analyses of the data obtained from a sample of 98 North American multinationals were conducted. The study's results revealed that most companies have adopted a global environmental standard to govern their worldwide business activities that is supported by strong central controls over both environmental performance evaluation of facilities and decisions regarding the development of environmental programs. Results also revealed that there are limited links between organizational complexity and most aspects of the environmental strategy. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

可持续发展视角下的资源税改革

随着我国现代化建设进程的加快和能源需求的日趋增长,资源紧缺和环境恶化问题已十分突出。因此,本文在可持续发展视角下提出应调整和完善我国现行的资源税,使之成为一个贯穿环保思想的生态资源税制。本文介绍了我国资源税的实施情况,分析了其存在的主要问题,并在借鉴其他国家资源税经验的基础上,提出了改革和完善我国资源税制的设想。     

Minority Protection and Dividend Policy in Finland

This paper highlights some theoretical arguments and empirical results on whether legal‐based minority protection affects corporate cash dividends in Finland. The Company Act in Finland states that shareholders having one tenth of all shares can demand a so‐called minority dividend, which is half of the profit of the fiscal year, yet not more than 8% of the equity. Minority dividend, as in Finland, is rarely used in EU countries. I find, that minority protection is a better influence over managerial control than controlling shareholders having absolute voting power. When there is no controlling shareholder and coalition costs are lowest, minority protection in Finland is better than minority protection in mandatory dividend countries. Combining strong shareholder rights (as in the USA) and minority dividend (as in Finland) could decrease agency costs both vertically and horizontally.     

社会保障财产权的保护研究

社会保障财产权的保护问题是社会保障理论和实践中的一个深层次问题。产权明晰、界定实效、得到保障是社会保障财产权保护的内在要求;明晰社会保障财产的所有权、占有权、使用权、收益权以及处置权等权能结构是社会保障财产权保护的前提和基础;公民社会保障权益的维护与实现以及社会保障财产的保值增值是社会保障财产权保护的核心。社会保障产权保护需要政府的积极作为、制度设计以及个人所得税制的完善等方面的努力,并通过设立社保基金产权监督委员会,构建社会保障基金＂产权监督、管理、营运＂体系。     

临涣工业园施工用电设计与优化

对临涣工业园施工用电的线路架设,设备和设施的选择,变配电点的布置和施工用电设计组织方案进行了较详细的论证,对原设计方所作的施工用电方案在实际施行中作了较大的修正,较好地解决了大型焦化及其配套建设工程在建设期间的施工用电安全运行问题,对同类或相似的建设项目有一定的指导意义。     

中国应对美国启动IPR争端解决机制的对策

知识产权（IPR）保护问题已经成为中国贸易关系中的一个非常严重的问题。虽然中国的知识产权保护法律体系已经相当完善，但并不排除中国知识产权立法、执法和《与贸易有关的知识产权协定》项下中国承担的义务不相一致的情形。如何使中国的知识产权保护立法和执法符合中国“入世”承诺，是中国面临的紧迫问题。否则，美国将会毫不犹豫地启动WTO争端解决机制。     

汽车节能和排放环保的现状与发展趋势

文章介绍了由于计算机精确控制的、采用多气阀、高压直喷、稀薄燃烧等新技术的汽车发动机正在普及,现代电子控制装置在发动机上已全面应用,由此带来了油耗降低、排放污染下降显著的效果,并指出新型清洁能源车辆逐步走向实用,其相应的社会配套设施将形成一系列大有可为的全新行业。     

Firm responses to secondary stakeholder action

In this paper, we explore the conditions under which secondary stakeholder groups are likely to elicit positive firm responses. To this end, we build upon and advance Mitchell, Agle, and Wood's (1997) stakeholder saliency and identification framework by defining saliency in terms of actions, not perceptions, and by proposing that power, legitimacy, and urgency arise out of the nature of stakeholder–request–firm triplets. To test this framework, we build a unique dataset of over 600 secondary stakeholder actions within the United States, all concerning environmental issues over the period 1971–2003. Copyright © 2006 John Wiley & Sons, Ltd.     

现代企业竞争的新潮流——生态经营战略

利益相关方对企业社会责任的关注已成为现代企业竞争的新潮流。本文就为履行社会责任,企业如何将生态经营战略纳入到企业的可持续发展战略之中进行了探讨。同时,指出企业要根据可持续发展战略的不同,制订出不同的生态战略以及如何明确具体的经营策略,选择适当的指标来衡量和监控企业的生态战略绩效。