企业社会责任表现对开放式创新绩效的影响

本文从利益相关者的角度对企业社会责任表现进行维度划分,并以创新过程的3个阶段作为中介变量,构建企业社会责任表现对开放式创新绩效产生影响的概念模型,并运用结构方程模型对概念模型进行调整与修正,探讨企业社会责任表现对开放式创新绩效的影响机理与路径。研究发现,企业社会责任表现的9个因子通过对创新过程3个阶段产生不同程度的影响,进而对企业开放式创新绩效不同维度的影响亦存在差异,这有助于指导企业的社会责任实践、完善创新过程以及提升创新绩效。     

Supplier Development Practices for Sustainability: A Multi‐Stakeholder Perspective

Supplier development for sustainability is a critical element of sustainable supply chain management and requires extensive multi‐stakeholder collaboration. This article establishes a conceptual four‐stage framework to analyse the collaborative mechanisms of supplier development practices, and presents an exploratory, qualitative analysis to identify the major contributors of sustainable supplier development practices, such as NGOs, industrial associations, consulting firms etc. Based on semi‐structured interviews about 63 organizations from different regions and industries, this article identifies three types of contributor: drivers, facilitators and inspectors. Instead of traditional stakeholder engagement processes, these contributors actively collaborate with buying firms and suppliers to design, implement and evaluate sustainable supplier development programs. The article then provides a matrix to describe the supply chain coverage and supplier performance of supplier development practices, given the absence or positive involvement of facilitators and inspectors. We conclude our study by suggesting future research directions as well as discussing managerial implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Environmental Policy,Sustainable Development,Governance Mechanisms and Environmental Performance

We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact – UNGC) and corporate governance (CG) mechanisms on environmental performance (carbon reduction initiatives – CRIs; actual carbon performance – GHG emissions) of UK listed firms. We use the generalized method of moments (GMM) estimation technique to analyse data consisting of 2245 UK firm‐year observations over the 2002–2014 period. First, we find that the CCA has a positive effect on CRIs, and this effect is stronger in better‐governed firms. Second, we find that the GRI‐based framework is positively associated with CRIs. Third, we find that firms with poor CG structures have lower actual carbon performance compared with their better‐governed counterparts. Overall, our evidence suggests that firms can symbolically conform to environmental policy (CCA) and sustainable development frameworks (GRI, UNGC) by engaging in CRIs without necessarily improving actual environmental performance (GHG emissions) substantively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Unleashing the Power of Networks: Shareholder Activism,Sustainable Development and Corporate Environmental Policy

In recent years, a new trend has emerged in which shareholder activists have formed networks to empower shareholders and magnify shareholder voices. This study explores the structural patterns and effectiveness of shareholder activism networks and shows how those networks affect corporate sustainability policies. We draw upon stakeholder influence theory, stakeholder network management theory and recent studies on activism networks to examine a shareholder activism network formed around environmental issues. The study found that (1) the structure of shareholder activist networks is largely driven by organizational attributes such as organization type, organizations’ human resources, media visibility and history; and (2) activist organizations with high centralities and eigenvector centralities enjoy more efficient results. This study contributes to our understanding of the business responses to shareholder demands on improving environmental performance and paves the way for future research on sustainable development through partnerships with shareholder networks. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

二代涉入、制度情境与中国家族企业创新投入——基于社会情感财富理论的研究

基于社会情感财富理论,本文以2012-2016年中国A股上市家族企业为样本,采用倾向得分匹配法,对一定制度情境下二代涉入对家族企业创新投入的影响进行实证研究。研究结果表明:二代涉入会抑制家族企业的创新投入,发生二代涉入的家族企业会更重视约束型社会情感财富,而该类社会情感财富会导致家族企业对创新投入持保守态度;制度环境对二代涉入与家族企业创新投入之间的关系具有正向调节效应,从而会缓和二代涉入对家族企业创新投入的抑制作用;政治关联对二代涉入与家族企业创新投入之间的关系具有负向调节效应,从而会加剧二代涉入对家族企业创新投入的抑制作用。据此,本文建议:发生二代涉入的家族企业不能为了加强对企业的控制而排斥引入外部优良人才或外部投资者,创始人应该注重二代成员对家族企业归属感等的培养,提升二代成员对延伸型社会情感财富的保护意愿;政府和家族企业必须共同努力推进市场化改革,藉此完善家族企业赖以生存的制度环境;家族企业应当尽量避免政治寻租等行为对创新的抑制作用。     

用户参与对服务创新绩效影响的实证研究——基于实验分析方法

通过设计分阶段、分组的服务创新实验,利用实验数据和观察信息对各组的服务创新方案进行对比,以验证用户参与对服务创新绩效的影响。构建了模糊熵权ELECTRE模型,对各组的服务创新方案进行综合评价和优劣排序。实验结果证明:用户参与对服务创新绩效有显著的正面影响,特别是对创新方案的独创性和用户价值有显著贡献;用户参与情境对创新结果有重要影响;用户、服务提供者与利益相关者合作是服务创新的有效途径。     

企业利益相关者理论研究现状与前瞻

利益相关者理论是企业理论发展的一种趋势。论文对利益相关者理论的早期思想、定义与分类进行了回顾：从企业伦理角度、企业社会责任角度、公司财务角度与公司治理角度对研究现状作了梳理,明确了核心利益相关者参与公司治理的可操作性;最后总结了现有研究的不足与未来研究趋势的预测。     

资产证券化的会计确认方法比较研究

资产证券化为我国融资难问题的解决提供了一种新的方式,被认为是20世纪金融市场中发展最为迅速的金融创新工具。资产证券化作为一种具有复杂结构的交易,这一交易结构的运行,需要法律、税收、会计制度、技术等层面的支持,其中会计制度是一个重要的方面。对资产证券化业务一般形式的会计业务发起人的会计处理理念进行阐述,并对我国资产证券化会计确认问题的相关会计制度进行国际比较和分析,可以为准则的应用和资产证券化在我国的进一步发展提供有益借鉴。     

高等职业技术人才培养问题探究之一——“高素质高技能”之辨

高等职业技术教育是我国高等教育发展中的特定的办学类型,其间有许多问题需要研究和探索。文章选择对"高素质高技能"这一人才培养水平定位论题展开论述,提出人才素质应该具有较为完善的内在结构,素质包含德行、知识与能力,素质与技能不可割裂。高技能高素质人才须具备敬业精神与持续学习能力,其培养迫切需要社会广泛参与,特别是企业的参与,只有这样才能形成"大职业教育"的良好局面。