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201.
    
This article aimed to propose and test a model to assess the potential of sustainability reporting (SR) standards as facilitators for knowledge and technology transfer (KTT), the Sustainable Reporting Knowledge and Technology Transfer (SURKaTT) Model. The proposed model can be used mainly by researchers and public organizations that intend to or are currently conducting SR initiatives. It can be used to assess and compare SR standards, being a facilitator to KTT processes. GRI, a worldwide well-known SR standard was assessed using the SURKaTT Model, and results show that GRI performed at only 58.8% of its potential to facilitate KTT processes. This pioneering approach can encourage researchers onto developing further criteria to assess the possibilities of KTT in SR, and it is a kick-off start for SR to be considered a both purposeful and serendipitous source of KTT initiatives.  相似文献   
202.
    
The article provides an analysis of potential available in corporate social responsibility (CSR) in regard to other activities conducted by Polish public relations (PR) experts and professionals. Different outlooks on social responsibility and PR are also presented in this article, including stakeholder engagement, relationships and practical determinants between them, taking into account practical circumstances characteristic for Polish environment. The hypothesis presented in the article indicates that CSR projects are one of the elements of a wide offer of PR activities offered in Poland, but they do not lie in a specialisation of agencies and are underrated by PR advisors when it comes to their usefulness in image creation. This hypothesis is backed by three independent research projects realised in years 2016–2019, conducted on a group of 852 PR specialists in Poland, which represented different types of organisations. This article is based on in-house research on PR sector in Poland. Research data was gathered by interview questionnaires using quantitative methodology.  相似文献   
203.
    
This paper investigates the effect of the economic policy uncertainty (EPU) on corporate environmental, social, and governance practices (ESG), using 6,562 firm-year observations from 15 developed European countries covering the period from 2004 to 2017. The results show that during periods of high uncertainty, firms increase their overall ESG performance, corporate environmental performance, and performance in governance. The relationship is valid for emission, resource use, workforce, management, and corporate social responsibility (CSR) strategy subdimensions of ESG. Furthermore, during periods of high uncertainty, firms operating in concentrated industries increase their overall ESG activities and corporate environmental performance. These results suggest that firms use ESG practices as risk-reducing activities like insurance, during high periods of uncertainty. Overall, consistent with the stakeholder theory, the results indicate that firms increase their ESG practices not only to reduce corporate risk-taking but also to follow value-increasing activities during periods of high uncertainty, implying an improved stakeholder engagement.  相似文献   
204.
    
The choice for corporate social responsibility (CSR) as a strategic tool remains a debatable issue. While past studies suggest that the financial performance of a firm is the primary driver of CEO turnover; we found that a firm's CSR performance also has a relationship with CEO turnover, a negative relationship. Consistent with the hypotheses, our findings suggest that firm's CSR performance positively moderates the firm's financial performance–CEO turnover relationship. The firm's negative CSR performance–CEO turnover relationship is more pronounced in highCSR-ranked firms. Precisely, the findings posit that CSR appears to (a) reduce likelihood of CEO turnover in general, (b) somewhat increases the likelihood of CEO turnover in case of poor financial performance, and (c) greatly reduces the likelihood of CEO turnover in case of better financial performance is good. Therefore, a CEO who is motivated to deliver profits in a socially responsible way may face both positive and negative personal consequences. Given the importance of the board gender diversity/gender critical mass, our findings show that the presence of gender critical mass moderates the firm's negative performance (CSR and ROA)–CEO turnover relationship. Further, we split the sample into low and highCSR-ranked firms, and the findings show that the presence of gender critical mass substitutes the firm's negative performance (CSR and ROA)–CEO turnover relation in highCSR-ranked firms; whereas, it moderates the relation in lowCSR-ranked firms. Therefore, the presence of gender critical mass supports the statement that “CSR—combined with board gender diversity—is the new competitive environment for CEOs.”  相似文献   
205.
    
Prior studies have examined the link between female representation in the boards of directors (BoD) and Corporate Social Responsibility (CSR). However, these studies have underestimated the multidimensional nature of CSR, whereby CSR comprises different dimensions, and organizations engage in CSR activities in various degrees, thus leading to potentially contrasting performance respect to such different dimensions. Therefore, this study aims at (a) elucidating the varying mechanisms underlying the effects of the presence of women on BoD and several dimensions of CSR performance and (b) testing these effects considering multiple CSR performance measures (i.e., environmental performance, employees' well-being, customers' management, community engagement, and ethical governance). To do so, we propose a set of hypotheses based on upper echelon and social role theories that are tested on a sample of European and US certified Benefit Corporations (B Corps). Results reveal that female representation in the BoD is not beneficial for each specific CSR dimension, albeit it is beneficial at an aggregate level. Specifically, it is positively associated with customers' management and community engagement, negatively related to environmental performance and employees' well-being, and not significantly associated with ethical governance.  相似文献   
206.
    
This study aims to investigate the effects of organizational ambidexterity and green entrepreneurial orientation (GEO) on the environmental performance of small- and medium-sized enterprises (SMEs). Drawing upon social capital theory (SCT), this study suggests corporate social responsibility (CSR) as an important context that moderates the organizational ambidexterity–GEO nexus. Data were collected from 307 Pakistani manufacturing SMEs and analyzed through partial least squares (PLS)-based structural equation modeling (SEM). The results provided empirical evidence in support of the study's hypotheses. The findings imply that the complexity and difficulty firms face in achieving environmental performance can be reduced through simultaneous exploration and exploitation of innovation as well as and through GEO. Furthermore, the effectiveness of ambidexterity in prompting GEO and subsequent environmental performance can be optimized as long as firms are capable of creating a suitable context, that is, CSR.  相似文献   
207.
    
We study the impact of air pollution in the city in which a firm is located on its corporate social responsibility (CSR) activities. Our hypothesis suggests that when managers are personally exposed to bad air pollution, they feel the pain and push their firms to engage in more CSR activities. Leveraging recent announcements regarding air pollution in Chinese cities, we find evidence consistent with our “seeing is believing” hypothesis. The findings are robust to alternative metrics of CSR and air pollution and after accounting for endogeneity. Additional analysis suggests that the impact of air pollution on CSR is more salient for firms with disproportionately older, female, and highly educated managers as well as when the local city government has more stable resources or when media coverage of air pollution increases.  相似文献   
208.
    
Corporate governance has long been the subject of interest for researchers in business administration. Corporate social responsibility (CSR) practices decided by boards of directors are now a key issue in the decision-making process of companies. The relationship between the governance structure and CSR policies is crucial to defining the companies' strategic view. In this paper, we identify how the characteristics of corporate governance impact CSR disclosure. Our findings show that a large board of directors reduces the probability of adhering to practices that involve stakeholders more closely in company activity, while companies with more independent directors have a higher level of stakeholder protection almost by definition. Thus, there is a need for additional ways of involving stakeholders in company activity. Our results also reveal that an overlap between the roles of the CEO and the board chairman is an undesirable influence on a CSR report.  相似文献   
209.
    
This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority's role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.  相似文献   
210.
    
This article integrates the global value chain literature with the micro organization literature on negative emotions to explore the drivers of fear and anger among supplier factory senior managers in apparel supply chains after Rana Plaza—a major industrial disaster—and their influence on decisions on CSR practices. Based on a comparative study around Dhaka and Lahore—two key apparel manufacturing hubs—this study elucidates that supplier factory senior managers experienced similar market tensions but different social tensions after the Rana Plaza incident. Crucially, similar market tensions helped create market fear and anger, but different social tensions led to social fear and anger in Bangladesh but not in Pakistan, therefore influencing the way supplier factory senior managers take decisions regarding CSR practices. By conceptualizing communal alignment and competitive CSR, this research finally advances the global value chain literature and contributes to the current conversations on negative emotions in organizations.  相似文献   
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