企业社会责任报告评价体系的初步研究

目前国外对企业社会责任报告的评价模式有两个理论基础:利益相关者理论和可持续发展理论。前者着眼于企业的不同利益相关者对信息的需求,从外部对企业的社会责任报告进行评价;后者则着眼于企业战略,从企业可持续发展的角度评价企业社会责任报告,是从内部进行评价的模式。与此对应的具有代表性的两个国际标准是AA1000与G3。对比分析发现,这两种模式和两个标准各自都存在着优缺点。结合我国的实际状况,我们构建了企业社会责任报告的3R评价体系。该体系的建立将有助于我国企业社会责任报告准则的建立,并为企业社会责任信息质量的实证研究提供可行的框架。     

企业缺失社会责任原因探讨

企业能否认真履行社会责任关乎企业的发展、人民的福祉和社会的进步。而现实社会中出现了诸多的因企业不能履行社会责任引发的社会不和谐的现象。文章探讨了企业不履行社会责任的外部环境原因和自身所存在的问题。     

供电企业负责人经济责任评价指标体系的构建

审计评价是经济责任审计的重要组成部分与核心内容。构建完整的经济责任审计评价指标体系,有利于提高经济责任审计工作的质量和效果。文中以供电企业任期经济责任审计评价指标体系构建为例,希望能对经济责任审计评价体系构建研究提供一些借鉴与参考。     

环境机会主义、问责需求和环境审计

通过分析环境机会主义行为的产生和控制,认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要,问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据,分析其与相关环境审计结果公告之间的关系,发现环境保护的投资问责驱动环境部门的预算执行审计,水环境污染及治理问责驱动水环境审计,节能减排的问责需求驱动节能减排审计,验证了环境审计由环境问责需求产生和变迁的理论构想。     

Firm performance in dynamic environments: The role of operational slack and operational scope

This study examines the effects of operational scope (breadth of product offering, extent of geographical diversification, and extent to which production processes can effectively meet varying demand) and operational slack (resources in excess of what is required to fulfill expected demand) on firm performance, contingent on two components of a firm's dynamic environment, unpredictability and instability. We collate quarterly data on 3857 publicly traded firms in 19 industries from the years 1991 to 2013 (representing 99,559 firm-quarter observations). Using panel data analysis, we find that narrow product offerings, low geographical diversification, low levels of excess capacity, and low inventory slack are each positively associated with firm performance. More importantly though, we find that operational scope is associated with improved performance in unpredictable environments, whereas operational slack is associated with improved performance in unstable environments. These findings contribute to the research on operations strategy by identifying the industry-specific environmental conditions under which operational slack and operational scope are associated with firm performance.     

关于全面预算的辨析

针对《成本管理会计》一书有关全面预算管理存在的三个差错、两点不足,较深地论证了自己的观点和体会,提出了一系列有关预算的新观点,创造性地探索了车间一级责任预算的编制过程和方法。     

Relationship Between Sustainable Development and Financial Performance: International Empirical Research

The aim of this paper is to clarify the relationship between companies' sustainable behavior and their financial performance (FP), which has been studied for several years without reaching a consensus on the effect and the direction of it. Hypotheses are tested for an unbalanced sample of 1960 multinational non‐financial listed companies from 25 countries and one administrative region for the period between 2002 and 2010. Due to the use of an international database and the differences among countries, it is possible to observe divergence between institutional settings. For this reason, a corporate governance system (Anglo‐Saxon, Germanic, Latin and Asian) is used as characteristic of the macro‐environment. Results obtained via the generalized method of moments estimator allow us to support the existence of a positive bidirectional relationship between corporate social responsibility and FP, evidencing the existence of a synergistic circle. The use of market value indicated that investors are able to identify economic, social and environmental practices generating a positive effect on FP. These relationships differ between corporate governance systems, due to the specific characteristics of each system. Findings are robust for each sustainable sub‐index (society, human rights, environmental and board). Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Enhancing Corporate Environmental Performance Through Reporting and Roadmaps

Managing the carbon footprint of companies and addressing their respective decarbonization plans is a challenging endeavour. The aim of this study is to help companies better understand the issues around decarbonization and environmental performance by suggesting a holistic management process on which they could embark. This process comprises two crucial steps, which are (a) sustainability reporting and (b) low‐carbon roadmaps. These steps are covered and further developed based on a detailed study of the UK food retail sector. This sector is relevant due to its economic and environmental importance, but most importantly it has a significant record of available environmental reports in the public domain and a large potential to influence consumers, policy makers and multiple supply chains. Sustainability reporting is assessed by analysing environmental KPIs disclosed in corporate social responsibility (CSR) reports, and then these are compared against industry standards. This analysis highlights a general lack of consistency and transparency in CSR reporting of UK food retailers. Consequently, a low‐carbon roadmap based on relevant KPIs and on the ‘backcasting’ framework is presented as a case study in order to showcase how a hypothetical UK food retailer can employ a low‐carbon roadmap. The case study demonstrates that ambitious environmental targets are achievable if robust corporate action plans are followed. Furthermore, the case study indicates that capital might be misallocated in favour of highly visible environmental stores and on‐site energy generation technologies, whilst more could be done by applying energy efficiency measures that have the potential to deliver substantial carbon savings. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries

This cross‐country study investigates the antecedents and outcomes of corporate environmental responsibility (CER) practices in developed and emerging countries. Based on stakeholder and institutional theory, we conducted an empirical study among firms in Germany, USA, India and China. We found support for a significant positive relationship between regulatory, market and social stakeholder influences, CER practices and business outcomes in the total and individual country samples. Regarding country differences, our data reveal significant similarities and differences between developed and emerging countries. Market stakeholder influences are stronger in developed countries, whereas regulatory and social stakeholder influences do not differ significantly between the two country groups. The relationship between CER practices and positive business outcomes is stronger in emerging than in developed countries. Implications for institutional theory and organizations are outlined. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

女性高管、信任环境与企业社会责任信息披露——基于自愿披露社会责任报告A股上市公司的经验证据

以2008—2012年沪深两市自愿披露社会责任报告的A股上市公司为样本,实证检验了女性高管对企业社会责任信息披露的影响。研究结论表明,女性高管与企业社会责任信息披露水平显著正相关。进一步研究发现,信任环境对女性高管与企业社会责任信息披露之间的正相关关系产生了促进作用;相对于非国有企业,国有企业女性高管对企业社会责任信息披露水平的正面影响更为显著。