基于企业自愿信息披露的生产者责任延伸履责绩效评价

企业自愿信息披露旨在通过公共对话和组织策略,促进企业与社会沟通,探索合作创新途径。这种机制体现了当前社会治理机制转型的方向。生产者责任延伸制度(Extended Producer Responsibility,简称EPR)中的信息责任是这一转型趋势的具体表现。基于企业自愿披露的可持续发展信息评价其EPR履责绩效,可以促进企业主动从产品全生命周期的角度全面履行生产者改善产品环境属性,尤其是废弃产品管理的责任,从而改变目前过度依赖政府监管和推动的局限。本文针对2017年国务院办公厅发布的“生产者责任延伸制度推行方案”中所涉及的电器电子、汽车、铅酸蓄电池和包装材料四大产品领域,以全球报告倡议组织(Global Reporting Initiative,简称GRI)数据库中的企业可持续发展报告资料为基础,辅以企业官方网站上自愿发布的可持续发展报告,采用文本分析方法,结合EPR制度的具体要求,建立生产者EPR履责绩效评价体系。结果显示:①按照GRI信息披露框架开展信息披露的企业,其可持续发展报告中的信息可以覆盖EPR制度的各项具体要求;②信息披露质量在企业之间和行业之间存在较大的差异,电器电子产品领域的信息披露和得分情况明显好于其他三个产品领域。结论中提出以企业自愿信息披露为切入点,构建企业与公共交流的平台,推动生产企业主动参与EPR制度建设,不断提升产品全生命周期的环境表现。     

Factor analysis of corporate environmental responsibility

Under the current situation of environmental pollution and resources shortage, the research of corporate environmental responsibility (CER) is of great importance to promote the sustainable development of society. The article adopts the perspective of the Stakeholder Theory and environmental management to make the empirical analysis of CER. Consequently designed questionnaire investigation is carried out among 30 Shanghai enterprises during 2007 and 2008. Through the correlation analysis, principal component analysis, factor ordering, and variables reappearance of key factors, seven key indexes are identified in the original 35 variables. This article aims to provide reference for enterprise environmental management and forwards the study of Corporate Social Responsibility.     

企业社会责任:推动可持续发展的第三种力量

可持续发展是企业社会责任的重要领域。企业社会责任在推动可持续发展方面发挥着独特的作用。一定程度上弥补了政府干预和市场调节的缺陷。我国企业承担可持续发展责任需要企业和社会的互动。     

Should the fashion industry confront the sustainability challenge with 3D prototyping technology

Abstract

In this paper, coming out of a broader research project on how the digital prototype can be effectively integrated in the product development process of the clothing industry, the authors investigate the relationship between Corporate Social Responsibility (CSR) and Collective Actions on Sustainability and the environmental impact of the new model of fast and accelerating fashion. Extensive research was contacted with personal interviews and analysed primary data shows how new technology solutions like Product Lifecycle Management (PLM), 3D visualisation or 3D prototyping can work with and across supply chain partners to reduce the environmental footprint of their processes. The final phase of the paper involves the conceptualisation of a new apparel product development model, encompassing various digital tools which aim at addressing fit problems, extending the useful life of clothes and reducing the environmental impact of clothing in use through design and services.     

The involvement of marine tourism companies in CSR: the case of the island of Tenerife

Environment, Development and Sustainability - Corporate Social Responsibility is a voluntary strategy by companies, which integrates a set of actions that contribute to sustainable development....     

Sustainable Development and the Role of the Financial World

The incapacity to finance sustainable development through philanthropic official assistance turned the Johannesburg Summit to business world and the financial industry. Pioneering financial institutions – including development banks and private banks – have developed a wide range of innovations that can support sustainable development. This article highlights a few innovative products and markets and focuses on the progress made by financial players on the level of standards, metrics and guidelines to improve sustainability management systems, reporting and accounting practices and the multi-stakeholder dynamic. The role of the socially responsible investing (SRI) community has been underexposed by the Summit. Through its voice and market success, SRI has moved from a green market niche to the mainstream, however not becoming mainstream. The invaluable levering effect of SRI has just been discovered by authorities and market regulators and is becoming instrumental. In order to show the business case of Corporate Social Responsibility and to prove the financial viability of the People, Planet, Prosperity investing approach, the SRI community should critically reflect on its own quality assurance systems, sound disclosure and verification practices.     

It's Not Easy Being Green … Or Is It? A Content Analysis of Environmental Claims in Magazine Advertisements from the United States and United Kingdom

As corporations seek to appeal to environmentally conscious stakeholders, advertisements containing environmental claims have become increasingly prominent. A corporation's desire for an enhanced corporate reputation, combined with lenient environmental advertising regulation, has created the perfect environment for corporations to use—and misuse—environmental claims, resulting in “greenwashing.” Defined as the act of disseminating disinformation to consumers regarding the environmental practices of a company or the environmental benefits of a product or service, greenwashing occurs around the world. This study is a cross-national content analysis of 247 print ads from 84 issues of mainstream magazines from the United States and United Kingdom. Three-fourths (75%) of the ads analyzed contained one or more aspects of greenwashing. Firms advertising in US magazines were significantly more likely to employ misleading/deceptive environmental claims than UK firms and magazines. These findings suggest that without increased environmental advertisement regulation, greenwashing will persist as a disingenuous means for corporate reputation enhancement.     

Corporate Environmental Responsibility and Global Online Cross-sector Alliance Network: A Cross-national Study

With the rise of global environmental issues and the emerging trend of corporate social responsibility (CSR) and corporation–non-governmental organization (NGO) alliances, organizations are developing collaborative alliances across sectors and nations to address environment problems. An international perspective is needed to explain the global structure of cross-sector alliance networks and the divergence or similarity of CSR communication across nations. This exploratory study draws insights from the national business systems (NBS) approach and applies social network analysis to examine the cross-sector alliance network among Global 500 Fortune corporations and 441 environmental international NGOs. Findings suggest that (1) an NBS approach to CSR can explain the network structural features of a cross-sector alliance network; (2) political context and national education level strongly predict green partnerships; and (3) regional differences are apparent in the global network, with Asian corporations lagging behind in cross-sector alliance building.     

Evidence for the prevalence of the sustainability concept in European corporate responsibility reporting

This paper empirically examines the terminology used in the titles of corporate social responsibility (CSR)/sustainability reports in Europe. Our data supports the claim of the rise of the sustainability concept in corporate communication in comparison to other concepts. In detail this research analysed CSR/sustainability reports to support Matten and Moon’s [Acad Manage Rev 33(2):404–424, 2008] hypothesis regarding a recent European trend towards a more voluntary and explicit CSR practice. The second and main objective of the research was to describe statistically significant trends in the use of terms and concepts in CSR/sustainability reporting to better understand how European companies interpret CSR and sustainability and how they communicate it to their stakeholders. To this end, a content analysis was conducted on 329 CSR/sustainability reports from 50 leading European companies from Euro Stoxx 50 that were published between the beginning of online CSR/sustainability reporting in 1998 and 2010. Our data analysis clearly indicates that the use of social and environment-related terms occurred more frequently in the past and demonstrates the establishment of sustainability in corporate non-financial reporting. Based on the results of our empirical research, the final discussion explores the development and diffusion of the sustainability concept in both the academic and business fields and examines economic, environmental, and social implications. Different propositions are presented to explain the recent rise of the sustainability concept in European CSR/sustainability reporting, adding to the formation of sustainability as a concept and as a science.     

Supplier assessment based on corporate social responsibility criteria in Indian automotive and textile industry sectors

Mandatory disclosure of corporate social responsibility (CSR) reporting forces supply chain members to consider CSR issues in developed countries. Researchers have viewed CSR content within different themes, such as human (social), ethical and environmental perspectives. So far, in India, very little research has been done to study the impact of human issues in employment (social), ethical issues in business operations and pollution (environmental) issues at both regional and specific sector level. This paper emphasises the perspective view of supplier selection, considering CSR issues as opposed to traditional methods using conventional selection criteria such as cost, quality, delivery and service. It employs six CSR criteria such as discrimination, abuse of human rights, child labour, long working hours, unfair competition and pollution to assess small- and medium-sized suppliers who produce and deliver products to the automotive and textile industry sectors. The results of this study indicate that to prevent discrimination against pay variation, minimise cases of abuse of human rights and incidence of child labour, suppliers must put in place proper policies and procedures regarding employment contract, identification and verification records. Furthermore, to reduce unfair competition, suppliers of both automotive and textile sectors may introduce processes for investigating reports of unethical conducts and take severe disciplinary action. The suppliers of both automotive and textile sectors believe that the competitive advantage can be achieved through environmental oriented business practices. However, they differ in their approaches in attaining this objective.     

External Communication About Sustainability: Corporate Social Responsibility Reports and Social Media Activity

External communication about corporate social responsibility (CSR) and sustainability activities may vary significantly across firms. Communication channel, content, and frequency may reflect a company’s resource allocation priorities, its culture, and its leadership in the sustainability domain. This empirical research compares n?=?11 global consumer apparel companies, with brands ranging from Adidas to Prada to Wrangler, in terms of their communication about CSR and sustainability in both formal outlets (annual CSR reports), informal channels (Twitter and Facebook social media), and voluntary participation in external rankings (the Global Reporting Initiative). In addition, the sample is divided into “High-Ranked” and “Low-Ranked” subsamples, using Newsweek’s Greenest Companies 2014 rankings, to examine if companies ranked highly by Newsweek communicate more often and display higher levels of engagement in sustainability reporting, compared to low-ranked firms. Results provide support for our research propositions. We conclude with recommendations for companies seeking to strengthen their CSR external communication.     

上市企业环保信息披露与股票投资者社会环境偏好

本文分析了2008—2014年A股市场对强制披露的企业社会责任报告中环保信息的反应,展示了我国股票投资者社会环境偏好的变化过程。虽然近年来我国人均收入已经处于环境库兹涅茨曲线的排放拐点附近,但是目前鲜有国内研究对公众的社会环境偏好变化过程进行分析。本文分三个部分对股票市场投资者的社会环境偏好进行检验:首先,利用事件分析法展示了7年间股票投资者的整体态度,发现由环保信息披露引起的累积超额回报率显著大于零,说明投资者平均持积极态度。其次,使用倾向得分匹配双重差分法检验环境监管政策加强带来的影响,一方面《大气污染防治行动计划》的实施使得投资者态度从负面向正面转变,说明投资者环境偏好受政策影响显著;另一方面《大气污染防治行动计划》的实施显著提高了国有企业环保行为的水平。最后,通过对政策效应的形成机制进行检验发现,我国上市公司的环保行为在投资者眼中并不只是为了完成社会责任信息披露的政策指令而实施,而是股票投资者已经形成社会环境偏好,使得企业具有构建"绿色企业形象"的需求。另外,由于本文的研究对象是强制披露的企业社会责任报告,所以有效规避了西方相关研究中自愿披露导致的自我选择问题,但同时西方学者普遍对我国强制披露的企业社会责任报告所包含的信息持怀疑态度,因此本文通过利用情绪分析程序对环保信息的信息有效性进行检验,结果显示文本情绪的强弱与股票价格波动幅度有正相关关系,说明企业环保信息是投资者决策信息集的一部分,即强制披露的企业社会责任报告包含有效信息。     

浙江青山水库浮游植物群落结构变化及与环境因子的关系

于2009年按季度对浙江省临安市内的青山水库进行调查,测定了水体环境因子、浮游植物群落,采用营养状态指数法对水库水质现状进行了分析和评价,并探讨了浮游植物与环境因子之间的关系。结果表明:青山水库处于轻度富营养化和中度富营养化之间,水库入库处营养状态综合指数高于库中和大坝处。调查期间共发现浮游植物7门40属89种。不同季节浮游植物主要优势种类不同,春季以硅藻、隐藻和甲藻为主,夏季以蓝藻和绿藻为主,秋季以蓝藻、硅藻和隐藻为主,冬季以硅藻和隐藻为主。相关分析表明,青山水库浮游植物密度与出入库流量和透明度呈显著负相关,与总磷呈显著正相关。典范对应分析(CCA)表明,出入库流量、水温、溶解氧和营养盐是影响水体浮游植物分布格局的重要环境因子。     

Environmental sustainability disclosures in annual reports of ASX Industrials List companies

Environment, Development and Sustainability - Corporate environmental sustainability reporting (CESR) has been linked to the social license to operate, assisting companies in communicating their...     

Sustainable development in four Swedish communities priorities, responsibility, empowerment

The aims were to identify sustainable development priorities and perceived responsibility of sustainable development issues. Differences in opinions between politicians, officials, environmental representatives and the public in four Swedish municipalities were analysed. Sustainable development issues were perceived as more important on the global level than on the municipal and family levels. Among the most important issues on both the global and family levels were clean air, fresh water, and health, whereas decision-making, co-operation, and participation were considered most important on the municipal level. The highest responsibility for sustainable development issues was placed on governments and global organizations and the lowest on the individual. The public felt less individual responsibility and less possibility to influence than did the other groups. The correlation between importance and responsible on municipal and world levels was high but low on the individual level. The responsibility for the most important issue on the family level (clean air) was placed on governments and global organizations. An attitude change is needed to increase responsibility for issues ranked low on individual responsibility. To further raise the awareness of global sustainable development issues, an increased concentration on locally based international co-operation projects is suggested.     

Analysis of Successional Dynamics of a Sown Meadow using Ramenskii–Grime’s System of Ecological Strategies

Long-term dynamics (1960–2015) of the species composition of an agrocenosis (sown meadow) in the Far North (Vorkuta district, Komi Republic) have been analyzed from the standpoint of its position in Ramenskii–Grime’s CSR system of ecological strategies. This position has been determined as the weighted average of the coordinates of individual species recorded in each year of the observation period. It has been found that the interruption of regular fertilizer application and hay harvesting leads to a decrease in ruderality score (from 0.46 to 0.29) and an increase in competitiveness score (from 0.31 to 0.46), with the most significant changes taking place after termination of the agricultural regime (complete cessation of fertilizer application and hay harvesting). As shown by analyzing the trajectory of the meadow in the CSR space, termination of economic activities in the tundra agrocenosis does not provide for an obvious recovery of the vegetation characteristic of natural tundra communities.     

Drivers for Corporate Environmental Responsibility (CER)

There is a limited body of research into what drives some major companies to become aware of their environmental responsibility, what drives some to develop policies, and for an even smaller number of companies, what drives them to act on these policies and actually change their practices to become more environmentally responsible. This paper draws on part of the research conducted for a PhD, and looks at what a selection of senior business leaders from major Australian and international companies, as well as key academics, corporate analysts and environmentalists believe are the major drivers for corporate environmental responsibility (CER). While the key finding, namely that government legislation or the threat of legislation, is the number one driver, came as no surprise and concurs with findings of other studies (Emtairah et al.: 2002, Who Creates the Market for Green Products? An Analysis of the Role of Different Actors in Relation to Supply and Demand of Green Products, Swedish Environmental Protection Agency, Stockholm; Faruk: 2002, The Ashridge Journal; Husted: 2003, Environmental Science &; Policy 2, 61–74), what was a surprise was the level of support from business leaders for more government intervention in the form of policies, including legislative, to encourage or force greater CER.     

欧盟碳价影响因素研究及其对中国的启示

作为一项市场创新和政策创新,即将启动的中国全国性碳市场备受国内外关注。为保证其成功建立与平稳发展,相关经验借鉴已刻不容缓,但作为投石问路的7大试点碳市场发展层次不齐,可供参考的模式有限,因此研究全球第一大碳市场——欧盟碳排放交易体系(EU ETS)及其对中国的可参照性尤为迫切;而作为市场是否成熟的风向标,碳价规律性特征的挖掘尤为重要。前期国内外学者分别发现CER价格、原油价格、煤炭价格、天然气价格、欧洲工业指数、联合国气候变化大会、政府政策、极寒天气、暖冬天气、自然灾害、重大事件等多种因素都有可能引起EUA期货价格波动。本研究通过引入MIV-BP神经网络模型,对EU ETS二期和三期的EUA期货价格进行训练和测试,模拟了上述11个因素对EUA价格的影响,弥补了传统计量模型难以同时处理较多变量及不能整合定性与定量变量等缺点。通过对EU ETS二期1 149组和三期775组数据的挖掘,得出了各变量对EUA期货价格的影响程度。其中,二期运行阶段各变量影响程度从大到小排序为:自然灾害COPCER极寒天气Coal重大事件Brent政府政策Stock600Gas暖冬天气;三期运行阶段各变量影响程度从大到小排序为:COPStock600Coal自然灾害极寒天气重大事件政府政策BrentGasCER暖冬天气。最后,本研究对二、三期各变量对碳价影响程度的变化进行了解释,并对中国未来建立全国性碳市场提出了以下四点建议:(1)稳定碳市场参与主体预期;(2)完善核证减排抵消机制,保持政策稳定;(3)配额分配考虑区域差异;(4)建立配额应急机制。     

人口,资源,环境与发展系统研究的基本思路

人口、资源、环境与发展问题相互关联,构成了一个复杂巨系统。应用系统科学的思想方法研究这个复杂巨系统,是当前最令人注目的重大学术领域。本文探讨了这一系统研究的范围框架、基本内容结构和研究方法,建立了针对我国实际问题的系统概念模型。这一概念模型首次把人口、资源、环境、经济、科技、教育、文化等基本要素组织在一个完整的社会核算体系中。