China’s first Tourism Law: representations of stakeholders’ responses

The application of tourism laws to advance the well-being of stakeholders is of broad interest to many countries attempting to shape the rapid rise of the sector. In China, the first Tourism Law came into effect on 1 October 2013. The 112-article law includes various measures to address issues such as unfair competition. Adopting a social representations framework, this study investigates the perceived impacts of China’s new Law from the perspectives of eight groups of stakeholders. Data were collected from 152 articles published in the Chinese National Knowledge Infrastructure. This material was used to access the commentaries and social representations of the impacts of the Law. A consistent array of positive and negative comments was uncovered using content analysis, justifying a view that a hegemonic representation exists across the groups. Additionally, and somewhat unexpectedly, it was discovered that the new Law is also a catalyst for further conflicts requiring additional management. Pursuing a social representations framework as a way of integrating stakeholder views was seen to be valuable for future studies in China and elsewhere.     

合资铁路公司的社会责任研究

本文通过总结我国合资铁路公司的社会责任履行情况,发现合资铁路公司的社会责任主要体现在建设发展责任、运输经营责任、安全生产责任、维护稳定责任、社会公益责任和环境保护责任这六大方面,而且各项责任相互关联,相互影响,共同服务于满足客货运输需求的核心目标。并指出合资铁路公司积极承担社会责任有助于树立良好的企业形象、提高声誉,为公司积累无形资产,有助于企业的可持续发展。     

企业战略绩效测量指标的构建与运用

随着企业治理理论由委托代理理论向利益相关者理论演进,企业绩效测量也由传统性财务绩效测量逐步向基于利益相关者价值取向的战略性绩效测量发展。本文运用绩效棱柱模型从利益相关者满意、战略、流程、能力和利益相关者贡献五个内在相互匹配的维度为测量组织管理绩效提供一个全面系统的指标框架,最后进行了运用分析。     

基于现代城市发展实践的生态相关者协同分析

简要概括了现代城市发展实践的生态相关者、生态利益相关者管理理论等相关概念,依据协同论从生态城市、生态相关者两个角度讨论了生态相关者在外部竞争环境作用下系统行为,考察了生态组织和其生态相关者相互作用的子系统,说明生态相关者之间以及其与生态城市外部环境之间是相互制约、相互耦合的关系,它们通过激烈斗争而达到一种协同状态。     

Evaluation in nonprofit organizations: A defense of perception as a managerial and scientific tool

Nonprofit organizations (NPOs) are subject to multiple pressures from their stakeholders. Stakeholders are at the same time the target of the organization's mission, the evaluators, the providers of resources and the demanders. This article is an essay that defends reciprocal perception as a managerial tool. The proposed intellectual path leads to the revalorization of stakeholder perception as a very useful practical and scientific tool for the management and study of NPOs. However, perception has limitations that the introduction of the concept of reciprocity can address.     

Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental,social, and governance disclosure

Boards of directors have recently become more attentive to their stakeholders' concerns, providing more transparent information and adopting more sustainable business strategies. This study investigates the influence of a critical mass of women on boards on the environmental, social, and governance (ESG) disclosure score and its three components separately. Using a sample of the FTSE-MIB listed companies in the 2005–2017 period, we show that reaching a critical mass of female board members—going from one or two women to at least three—enhances the level of ESG disclosure. The results also show that the critical mass of female board members has a positive influence on every component of the ESG score, with the highest contribution of women reaching the governance score. These findings provide insights to shareholders and policymakers and suggest that a critical mass of female board members is particularly effective in improving transparency, and it can be seen as a mechanism to transit to stakeholder governance, fostering more sustainable behavior in firms.     

论公司社会责任的具体表现

通常所说公司社会责任是指公司道义上应承担的责任．对此法律一般不作规定。故以往学者在研究公司社会责任时往往侧重法理探讨，而忽视其具体表现(内容)的研究。该文从公司对职工、消费者、债权人、所在社区应承担的社会责任及环境保护、慈善行为等方面的具体表现作了一些粗浅的分析。     

控股股东行为效率与公司业绩 --基于中国上市公司的分析

评价了国内外控股股东的行为效率，设计了控股股东的行为评价系统，实证分析了我国上市公司控股股东行为效率与公司绩效的关系，得出了控股股东行为正外部性增强有利于改善公司绩效的结论。     

企业战略伦理的提出——基于利益相关者角度的探讨

企业战略源于对企业社会责任的研究,确定的是企业与社会的关系。因此,企业战略管理是能够将企业对社会与伦理的关注与传统的对生意的关注紧密结合的管理方法和途径。在把握企业战略与社会责任的关系基础上,通过分析基于利益相关者角度的企业战略伦理,探讨企业战略管理中的伦理需要,可为管理者解决企业伦理问题和冲突提供有效的解决途径和方法。     

A comparison of the National Geographic Stewardship Scorecard Ratings by experts and stakeholders for selected World Heritage destinations

The National Geographic Society Center for Sustainable Destinations Stewardship Scorecards for 2003 and 2006 compared ratings by “experts” for 33 World Heritage Site destinations. Nine (27.3%) improved by four or more points and six (18.2%) decreased by four or more points in the three years. In 2006, local stakeholders rated these World Heritage destinations using the same criteria as the experts. Stakeholders rated six destinations (18.2%) lower and almost half of the 33 destinations (48.8%) increased by five or more points. A moderate positive correlation was determined between the ratings of the experts and stakeholders. Comments by experts and stakeholders related to each of the scorecard criterion measures were analyzed. ANOVA and t-test were performed to examine the six stakeholder categories ratings for each of the six criteria and the results are presented. The assumptions and limitations of the survey methodology are discussed along with recommendations for improving the Destination Stewardship Scorecard Survey.