企业主要利益相关者显性利益的分析及其量化

按照主动性、重要性、能否量化三个标准,将股东、管理人员、职工、债权人、国家、供应商六个主体,作为所界定的主要利益相关者。分析他们的主要显性利益要求,并以传统财务报表为基础,从各报表中科目的组合对主要利益相关者显性利益进行量化。     

Corporate discourse and environmental performance in Argentina

There is substantial research and policy interest in the relationship between firms and the natural environment, including how this relationship is influenced by regulators, international pressures, rival firms and stakeholder demands. With some exceptions, the ‘softer’ dimensions of environmental aspect management – how attitudes, beliefs and perceptions and the human factors drive corporate behaviour – have been understudied. The work that exists tends to be informal, and allows little scope for the statistical validation that is required for robust inference. This paper examines whether corporate values towards the environment affect a firm's environmental performance. It uses survey methods as well as content and discourse analyses of interview text and corporate reports and web sites to explore the links between managerial ‘mindsets’ and the environmental performance of the firms of which they are a part. Though the application is Argentina, the lessons learned can be generalized to other developing and industrialized countries. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Managerial Entrenchment and Corporate Social Performance

Abstract:  We examine empirically the relationships amongst managerial entrenchment practices, social performance, and financial performance. We hypothesize that entrenched managers may collude with non-shareholder stakeholders in order to reinforce their entrenchment strategy; this is particularly so in firms that have efficient internal control mechanisms. Moreover, we prove that the combination of entrenchment strategies and the implementation of socially responsible actions have particularly negative effects on financial performance. We test these contentions with a sample of 358 companies, from 22 different countries, for the period 2002–2005.     

煤炭开采与水资源利用的利益协调机制研究

采煤给煤矿企业带来高额利润的同时也会对水资源产生一定的影响. 煤水利益相关者的博弈既考验着地方决策,又关系到当地的长远发展. 通过对煤矿区煤炭开采与水资源保护的利益相关主体,即地方政府与煤炭企业、煤炭企业与水利部门等社会公众组织之间的博弈行为进行分析,试图探寻造成水资源破坏、污水治理效率低下的重要根源. 同时在理论上通过合理的逻辑推演,对相关利益部门提出政策建议.     

Reconceptualizing competitive dynamics: A multidimensional framework

Competitive dynamics research, despite progress, lacks a conceptual framework that can extend the field's reach to address today's environment. Increasing stakeholder power and globalization are but two of the organizational and economic forces compelling a broader conceptualization of competition. Our framework expands competitive dynamics along five dimensions—aims of competition, mode of competing, roster of actors, action toolkit, and time horizon of interaction—that prove useful for contrasting the rivalrous and competitive‐cooperative modes and a new approach we call relational competition. We draw conjectures about the moderators, such as industry and culture, that determine the appropriateness of these forms of interaction, and conclude by relating our method to three discrete perspectives: the configurational, transaction cost, and stakeholder views. Copyright © 2014 John Wiley & Sons, Ltd.     

How CEO hubris affects corporate social (ir)responsibility

Grounded in the upper echelons perspective and stakeholder theory, this study establishes a link between CEO hubris and corporate social responsibility (CSR). We first develop the theoretical argument that CEO hubris is negatively related to a firm's socially responsible activities but positively related to its socially irresponsible activities. We then explore the boundary conditions of hubris effects and how these relationships are moderated by resource dependence mechanisms. With a longitudinal dataset of S&P 1500 index firms for the period 2001–2010, we find that the relationship between CEO hubris and CSR is weakened when the firm depends more on stakeholders for resources, such as when its internal resource endowments are diminished as indicated by firm size and slack, and when the external market becomes more uncertain and competitive. The implications of our findings for upper echelons theory and the CSR research are discussed. Copyright © 2014 John Wiley & Sons, Ltd.     

The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics

We explore the impact of corporate social responsibility (CSR) ratings on sell‐side analysts' assessments of firms' future financial performance. We suggest that when analysts perceive CSR as an agency cost they produce pessimistic recommendations for firms with high CSR ratings. Moreover, we theorize that, over time, the emergence of a stakeholder focus shifts the analysts' perceptions of CSR. Using a large sample of publicly traded U.S. firms over 15 years, we confirm that, in the early 1990s, analysts issue more pessimistic recommendations for firms with high CSR ratings. However, analysts progressively assess these firms more optimistically over time. Furthermore, we find that analysts of highest status are the first to shift the relation between CSR ratings and investment recommendation optimism. Copyright © 2014 John Wiley & Sons, Ltd.     

Spousal Wealth and Fathers’ Involvement in Childcare in Uganda

ABSTRACT

The redistribution of household work is considered essential for effectively empowering women. This study examines the extent to which fathers’ evaluation of their wealth in relation to their wives’ influences fathers’ willingness to participate in childcare, a domain traditionally gender ascribed to wives. Data were gathered from a mothers’ survey and a fathers’ survey, each with a sample of 200, conducted in a rural and an urban district in Uganda in 2008. The study compares mean scores for perception and practice indices across three wealth categories: “wife is wealthier than husband,” “husband is wealthier than wife,” and “shared or equal wealth.” Data show that fathers are more likely to engage in childcare when husbands and wives share or have equal wealth than when there are wealth differences between spouses. The results suggest that policy should focus on raising women's economic endowment as well as public education that encourages progressive perceptions of gender roles.