Beyond the mean: Understanding firm‐level consequences of variability in diversity climate perceptions

We develop and test an organizational‐level model of the consequences of diversity climate for company performance. Drawing from affective events theory and the organizational climate literature, we highlight the role of idiosyncrasies in employees' diversity climate perceptions. Specifically, we consider diversity climate strength (i.e., agreement in employees' climate perceptions) as a boundary condition of diversity climate's organizational‐level effects and expect high climate strength to be particularly beneficial in demographically diverse organizations. Moreover, we introduce collective positive affect as an underlying mechanism of diversity climate's conditional effects on company performance. Hypotheses are tested in a study of 82 German small‐and‐medium‐sized companies with 13,695 surveyed employees. Results show a moderated mediation relationship where diversity climate is only positively related to organizational performance (via collective positive affect) at relatively high diversity climate strength. Although this finding holds for both demographically diverse and homogeneous organizations, post hoc analyses provide initial evidence that a strong climate only helps to realize the effects of diversity climate on collective positive affect when members of age‐ and gender‐related demographic subgroups converge in their climate perceptions. Our study contributes to a better understanding of diversity climate as an effective lever for managing diversity.     

外商股权投资国有自来水公司的模式探讨

本文重点分析和探讨了外商在符合目前我国相关法规的前提下，投资国内自来水行业的交易模式及其优缺点。其中，三权分离模式是结合2006年正式施行的新公司法提出的一种创新性的操作模式，可为国内项目的实际运作提供新的思路和途径。     

Exploration and development of Iran's oilfields through buyback

The use of buyback for the development of oil and gas fields is an established mechanism in Iran. Current legislation authorizes the National Iranian Oil Company (NIOC) to use buyback for both exploration and development. The buyback scheme can be defined as a risk service contract, under which the contractor is paid back by being allocated a portion of oil/gas produced as a result of providing services. Buyback is based upon a defined scope of work, a capital cost ceiling, a fixed remuneration fee and a defined cost recovery period. When buyback is used for both exploration and development, the specifications of the field to be developed are unknown at the time of contracting and therefore agreement on the scope of work, duration of development operations, ceiling for capital costs, fixed remuneration fee, and duration of cost recovery need to be deferred to the time when a commercial field is discovered. This article first outlines the introduction of buyback for development of Iran's oil and gas fields. It then examines the main features of the mechanism. Third, the use of buyback for both exploration and development is explored and related challenges discussed. Finally, the article reviews the new buyback model proposed by NIOC to address these challenges.     

上市公司环境信息披露调查研究——基于公司高管的访谈

上市公司高管态度对企业环境信息披露会产生重要影响。为充分了解企业高管如何看待上市公司环境信息披露过程中涉及的环境信息沟通、披露制度、能力建设等多方面问题，本文对涉及第一、第二和第三产业的16家上市公司高管进行访谈调研。研究发现，多数高管视社会第三方机构对企业的环境信息需求为较大的潜在风险，非强制是上市公司环境信息选择性披露的主要原因，企业重视环保投资但信息公开能力建设不足，环境信息公开对企业价值影响较弱。本文提出编写环境信息公开指南及实施细则，提升企业环境信息公开的能力建设，拓展政府和社会组织对企业环境信息公开的奖励形式等建议。     

金融高管薪酬与公司绩效关系实证研究

应用方程估计与曲线拟合的方法,在国内外高管薪酬快速增长的背景下,以2001-2008为时间窗口,研究了沪深两市金融类上市公司高管薪酬结构和薪酬水平与公司绩效的相关性问题,通过绩效评价模型和回归模型的求解,实证研究发现,我国金融类上市公司高管薪酬水平和薪酬结构与公司绩效均基本无关,国有金融类上市公司高管薪酬明显高于非国有金融类上市公司高管薪酬,而其绩效差异却不显著,说明我国政府对国有金融类上市公司高管薪酬实行限制,符合市场经济发展规律和基本要求,但在非国有金融类上市公司内及其他垄断性行业内,高管薪酬的差别也较大。因此,也有必要将这种限制拓展到非国有金融企业以及其它垄断性行业。     

陶氏化学公司安全管理与启示

介绍了陶氏化学公司安全、环保及健康（EHS）管理及可持续发展理念,工艺安全风险管理标准、工具和程序,以及事故应急管理的一些好的做法。结合国内企业实际情况提出了建议。     

航运公司安全管理能力聚权分级模型

为了更好对航运公司安全管理工作摸底排查,采取针对性措施监管航运公司安全营运,需要对安全管理能力进行分类分级评价。基于表征航运公司安全管理能力的分级指标体系,建立安全管理能力分级评价模型。基于熵权和变异系数法的赋权方法,利用α系数检验两种客观赋权法的信度,提出聚合权重并建立安全管理能力的物元分级模型。利用多家航运公司数据确定分级指标的权重,对典型公司分级和评分。结果表明,提出的模型能合理反映各公司的安全管理能力,并有利于主管机关进行分类管理,采取针对性措施提高监管效率改善公司安全管理能力。     

制药企业人因可靠性评价指标体系的设计研究

通过分析人因可靠性评价的研究现状,以某制药企业人因失误事故原因统计为依据,在S O R理论基础上,对其进行了改进,重点强调作业者的特征和所处环境,特别是强调作业者所遵从的规则、文化、态度和目标,设计了制药企业人因可靠性评价指标体系。然后利用层次分析法（AHP）计算了指标体系的权重系数。最后对某制药企业生产线工作人员进行了实证分析,为其人员的安全管理提出意见建议,从而加强企业的安全生产提供人因保障。     

Book reviews and notices

This study aims to examine the mediating role of the customer environmental satisfaction in the effect of environmental friendliness of products and the company on customer loyalty in using green products in Malaysia. Structural equation modeling (SEM) analysis is performed to test the proposed hypotheses among 200 full time university students with purchasing experience at least once a week green products like organic vegetables. SEM results showed that customer environmental satisfaction significantly affected customer loyalty. This pair of relationships has the highest standardized beta coefficients, signifying the most important aspect of consideration by respondents among the rest of the proposed hypotheses. Next, customer environmental satisfaction partially mediated the relationship between environmental friendliness of products and customer loyalty in using green products. The results confirmed that customers are satisfied with their decision to purchase green products as they consume the least amount of resources and energy which results in minimum environmental damage and are also easy to recycle, disassemble, decompose, and reuse. Marketers should focus on creating effective marketing strategies and green promotional activities to attract customers for their green products. Marketers should control and enhance the quality of green products, as well as emphasizing their environmental satisfaction and increasing customer loyalty levels. This empirical study advanced marketers’ and policy makers’ understanding of the identification of customer environmental satisfaction as a mediator in the relationship between environmental friendliness of products and customer loyalty has been inspected in Malaysian context.     

Is there a role for not‐for‐profit or for‐purpose organizations in supporting governance professionals to engage with climate‐related opportunities and risks?

Climate change in Australia has become a political risk (for political parties) and a physical, transitional, and regulatory risk for businesses. Not‐for‐profits (NFPs) and for‐purpose (FPs) organisations, for example, Climate Alliance Limited, have acted in the absence of national climate risk policy, to support businesses to become better informed to manage their exposure to this risk, and helping them to set their own commitments and pathways to low and net zero carbon businesses. The objective of this article is to demonstrate, through the case study method, how one Australian NFP/FP has influenced the business sector and regulation. Climate Alliance Limited has done this through its interventions of (1) sharing case studies (best practices) on successful transitions to a low carbon business model and linking climate risk to business risk; (2) bringing thought leaders (advocacy) from the Bank of England and UK Prudential Regulator into the Australian finance and business sector; and (3) by offering a program (reward and recognition), showcasing how business leaders have and are adapting to climate risks and capturing business value.