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101.
    
This study assesses the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) by using an innovative threshold estimation technique. We examine whether the CSR effect on CFP is varied with the distinct levels of market differentiation. The empirical analysis is based on a world automotive panel dataset for the period of 2011–2017. We unveil an inverted V‐shaped relationship between CSR and CFP and confirm that the increasing nonparametric regression line up to a certain threshold level indicates a positive effect on CFP, whereas a decreasing line indicates a negative effect. Hence, these findings support the idea that engagement in CSR can boost firm performance by incorporating with market differentiation, since higher firm performance is associated with strong differentiation (i.e., less substitutability), but CSR may not provide large benefits in firms with too high market differentiation.  相似文献   
102.
    
This article provides a timely review of the interdisciplinary and disjointed literature on social sustainability and identifies some readily available measures of this concept for American cities. Based upon a comprehensive review of the literature, four broad dimensions are identified as being reflective of social sustainability: equal access and opportunity, environmental justice, community and the value of place, and basic human needs. Breaking these four dimensions into measurable indicators, this research provides a method for researchers and for American cities to begin to evaluate and to assess social sustainability efforts within their jurisdictions.  相似文献   
103.
104.
Conflicts between industrial development and environmental conservation can be particularly acute when such development occurs in the vicinity of World Heritage sites. A key example is the Great Barrier Reef World Heritage Area (GBRWHA) in northeastern Australia, where a 2012 review by the World Heritage Council found that rapid port development inshore of the coral reef posed significant risks to local marine ecosystems. Such instances pose pressing challenges for decision‐makers seeking to manage World Heritage sites for multiple values and needs, including those of key stakeholder groups, such as local communities. There is increasingly a societal expectation that public decision‐making takes into account local views and priorities, and that companies seek a ‘social license to operate’. This research explored local community attitudes toward port development associated with the export of liquefied natural gas (LNG) and coal through the GBRWHA. Using data drawn from a survey and interviews, the research examined how a range of geographical factors, including proximity to gas infrastructure and the perceived impacts and risks of development to the local community, economy and environment shape community perceptions of the industry. Findings suggest that local attitudes toward gas and coal terminal development inshore of the GBRWHA are shaped predominantly by community perceptions of environmental impacts and risks associated with such infrastructure, in contrast to a broader public narrative that focuses largely on economic benefits. A complex combination of other factors, including social impacts, personal environmental values, community trust in industry, and equity in decision‐making and distribution of the risks and benefits of industrial development also contribute. Placed in a broader, global context, the findings have important implications for public decision‐making processes in Australia and elsewhere as they suggest that, for local communities, the perceived impacts of gas development on the environment may overshadow the benefits of industry.  相似文献   
105.
    
Pakistan is a developing country making efforts to become compatible to foreign industry for smooth economic activities. A developmental wave of China Pakistan Economic Corridor puts pressure on Pakistan corporate industrial sector to speed up its strategical & developmental implementation process to remains in or surpass competition. For this Pakistan industry is gradually moving towards Corporate Social Responsible actions while China is leading from front. The intention of this paper is to examine moderating and direct impact of innovation on corporate social responsibility and firm performance in manufacturing industry of Pakistan. For this; panel data of three years was collected. Theoretical framework is based on two theories that are resource based and institutional theory. The direct and moderating effect was test by using multiple regression technique. The results was that significant direct relationship exist among CSR, Innovation and Firm Performance while moderating effect of innovation is absent between CSR and Firm performance.  相似文献   
106.
    
The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final objective is to predict the influence that society's cultural values will play as a normative institutional pressure in their evolution. The results obtained for a sample comprising the 201 largest international companies that report in accordance with the recommendations of the G4 Guide in 2015 indicate that more than 50% of these large companies do not report specific mechanisms implemented to avoid violations of human rights and labour rights, or information on incidents related to production and commercial relations. Regulatory pressures associated with cultural values have limited effectiveness as drivers of greater corporate transparency in this area, as they are able to predict a favourable evolution for only 40% of companies that currently do not report.  相似文献   
107.
    
Using a scientometric approach, this study frames the evolution of corporate social responsibility (CSR) research over a period of 46 years. It carries out a statistical‐historical analysis mapping the main topics, references, sources, and countries of publication emergent in the CSR research. We apply this combination of bibliometric analyses on a sample of 2,583 CSR studies derived from Scopus (1973–2018). These analyses illustrate the interdisciplinary character of CSR. Second, this study recognises numerous topics in the history of CSR research and demonstrates how these topics emerge, vanish, or become steady over time. Third, the patterns of evolution in terms of topics are reflected in scientific journal specialisation and country coauthorship collaborations. Finally, this research provides the latest evaluation on the state of the art in this field, highlighting the newest and hottest topics. By plotting out the evolution of CSR research, practical implications are identified.  相似文献   
108.
This article reviews the existing models of corporate social responsiveness and develops a theoretical framework with which to examine corporations' discretionary performance with respect to one social issue, that of the environment. Discretionary indicators of corporate response to environmental issues are developed and tested within this framework. Twelve companies from five different sectors were selected for the survey, based on prior knowledge of their commitment to environmental concerns. Primary data was collected from personal interviews, and secondary data was obtained from company documents, annual reports, and other forms of publically disclosed information. Empirical results varied, but certain voluntary indicators, such as composition of the board of directors, the environmental affairs function, community support, and the annual report are considered to provide strong indications of discretionary corporate performance. Philanthropy and company products proved to be less satisfactory indicators of corporate commitment to the environment. The aggregated results revealed a correlation between the final rankings of firms' discretionary environmental performance and whether those companies are process or product oriented. Linkages between discretionary elements and those of economic and legal requirements were not explored.  相似文献   
109.
    
ABSTRACT: Watershed stewardship activities throughout North America have evolved into a process that requires more involvement in planning and decision making by community stakeholders. Active involvement of all stakeholders in the process of watershed stewardship is dependent on effective exchange of information among participants, and active involvement of a wide range of stakeholders from “communities of place” as well as those from “communities of interest.” We developed a map‐based stream narrative tool as a means to: (a) assemble a wealth of incompletely documented, “traditional” ecological or natural history observations for rivers or streams; and (b) promote a higher level of active involvement by community stakeholders in contributing to information‐based, watershed management. Creation of stream narratives is intended for use as a tool to actively engage local stakeholders in the development of a more comprehensive information system to improve management for multiple stewardship objectives in watersheds. Completion of map‐based stream narrative atlases provides a valuable supplement to other independent efforts to assemble observations and knowledge about land‐based natural resources covering entire watersheds. We are confident that completion of stream narrative projects will make a valuable addition to the information and decision making tools that are currently available to the public and resource agencies interested in advancing the cause of community‐based approaches to watershed and ecosystem management.  相似文献   
110.
The Convention on Biological Diversity's national biodiversity strategies and action plans (NBSAPs) are major mechanisms for mainstreaming biodiversity into national policies. This article examines whether and how the NBSAPs contribute to mainstreaming biodiversity across policy sectors in Finland in order to halt biodiversity loss. We have developed an innovative analytical framework where the concept of responsibility addresses how motivations for mainstreaming can be built, and the concept of social learning outcomes addresses the extent of institutional changes for biodiversity. The Finnish NBSAP processes have been able to build diverse forms of responsibility (liability, accountability, responsiveness and care) in different policy sectors by providing new knowledge, careful process design and developing institutional linkages. Despite pro-biodiversity outcomes in the targeted policy sectors, the responsibilities do not diffuse from the environmental administration to other policy sectors to a sufficient extent. Closing this ‘responsibility gap’ is a key challenge for building effective environmental policies.  相似文献   
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