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1.
Wen Chen 《Corporate Social Responsibility and Environmental Management》2023,30(4):1664-1679
The coordinated development of digitization and greening is the internal demand for the comprehensive transformation and upgrading of enterprises worldwide. Based on data of China's A-share listed companies from 2012 to 2019, this article empirically confirms the stimulating effect of digital economy development on corporate low-carbon innovation. The mechanism tests show that the above stimulating effect is due to both the reduction effects of financing constraints and environmental uncertainty brought by the rapid development of the digital economy. In addition, this article discusses the value of corporate social responsibility (CSR) and finds that the promotion of CSR can significantly improve the policy effect of digital economy development in enabling corporate low-carbon innovation, especially for private listed enterprises in high-pollution industries. The findings of this article deepen our understanding of how to promote corporate low-carbon sustainable development in the digital era. 相似文献
2.
《Corporate Social Responsibility and Environmental Management》2017,24(6):676-691
This paper investigates the economic benefit of corporate pollution reduction expenditures and the value relevance of the Global Reporting Initiative (GRI) report. It utilizes a unique dataset of pollution reduction expenditures disclosed by Taiwanese manufacturing companies in their GRI reports. Economic profit is measured with Economic Value Added and Tobin's Q. The value relevance is measured with three benchmarks: stock returns, cash flows, and stock prices. The Generalized Method of Moments is adopted to control for potential endogeneity. This paper finds a positive relation between pollution reduction expenditure and corporate economic benefits, which suggests that managerial decisions aimed at pollution reduction are consistent with the interests of shareholders and of stakeholders. In addition, this paper finds that the G3.1 guideline provides relevant information in regard to firm value, while it plays merely a partial role in investors' investment decisions. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
3.
Won‐Moo Hur Hanna Kim Joon Hyo Jang 《Corporate Social Responsibility and Environmental Management》2016,23(6):345-357
The purpose of this study was to investigate gender differences in corporate social responsibility (CSR) perceptions regarding business sustainability. Another important objective of this study was to explore the moderating role of gender on the relationship between CSR perception and three corporate marketing outcomes (i.e., corporate brand equity, corporate distrust, and corporate hypocrisy). Using a sample of 867 consumers in South Korea, a t‐test and hierarchical moderated regression analysis were employed to test four hypotheses. The results of this study showed that female consumers have a higher perception toward CSR than male consumers. The results also revealed that the positive relationship between CSR perception and corporate brand equity was stronger among men than women. In addition, the negative relationships between CSR perception and corporate distrust and between CSR perception and corporate hypocrisy were both stronger among men than women. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment 相似文献
4.
Ananda Khanal Muhammad Akhtaruzzaman Indrapriya Kularatne 《Corporate Social Responsibility and Environmental Management》2021,28(6):1921-1929
In recent decades, the concepts of corporate social responsibility (CSR) and social media have gained immense importance among businesses and their stakeholders. These concepts have gained popularity and acceptance among both large and small businesses of most industries. However, the existing CSR literature showed that most studies concentrated on large businesses, leaving the domain of small businesses under-explored. The literature review revealed that only a few researchers had investigated the influence of social media on stakeholder engagement and the CSR of small businesses. This research aimed to explore the impacts of social media on the CSR of small businesses and used a concurrent mixed-method research design, employing survey questionnaires from 82 participants and semi-structured interviews with eight participants. The study conducted among the owners and managers of small businesses in a local government district in New Zealand discovered that many of them considered social media beneficial to engage with stakeholders and understand CSR trends. It also found that social media encouraged businesses to understand their vision, values and implement policies that are environmentally friendly and beneficial to the employees. 相似文献
5.
Michael William Mullen Bruce E. Allison 《Journal of the American Water Resources Association》1999,35(3):655-662
ABSTRACT: Forces driving the initiation of watershed management activities in Alabama have ranged from top-down, agency-led initiatives to bottom-up, citizen-led initiatives. A number of watershed projects in Alabama were examined including three NPS projects funded by U.S. EPA grants and a more comprehensive locally-initiated watershed management authority. Watershed projects were categorized into four different models. Factors which produced significant differences in the development and utilization of social capital and local capacities for watershed management were investigated. The success of watershed management initiatives was examined qualitatively and appears to correlate with a number of social factors. These factors include the extent of stakeholder involvement, the availability of social capital in the watershed, and the presence of a real or perceived water resource concern or problem. Both short term project success and the longer term prognosis for continued watershed management activities seems to depend most upon the amount of social capital in the watershed. Two major changes in resource management programs and organizations could lead to increased focus on and support for local watershed management initiatives. These are reorganization of resource management agencies around watershed units, and assignment of at least one staff person in each watershed unit to watershed management. 相似文献
6.
Jos Solana‐Ibez Manuel Caravaca‐Garratn Ricardo Teruel‐Snchez 《Corporate Social Responsibility and Environmental Management》2020,27(5):2381-2399
This article examines the relationship between the concepts of efficiency and corporate social responsibility (CSR). The main aim is to discuss if CSR policy has an effective influence which leads to a high degree of technical efficiency. Accordingly, the image projected to society should be strengthened. Under this scenario, an equivalent level of confidence in the public sector should be expected. Otherwise public decision‐makers should reformulate their SR strategy, since the impact would not only be economic but would also lead to a negative externality in relation to the image that the sector projects to society. Accordingly, a case study for the Defence sector in Spain is part of this article. Given a set of discretionary variables, the Spanish Defence Delegations efficiency for the 2015–2017 period is assessed by means of data envelopment analysis technique. A bootstrap procedure is used to eliminate the bias of the estimates and obtain a robust ranking. The results show that efficient management does not have the expected positive effect on the Army's corporate reputation as measured by the image perceived by the stakeholders. Implications for practice and limitations of this study conclude the article. 相似文献
7.
Norman K. Whittlesey Kenneth C. Gibbs Walter R. Butcher 《Journal of the American Water Resources Association》1978,14(3):663-678
ABSTRACT: Increased irrigation as a means of achieving economic development can impose significant social costs on the state or region of growth. The growth in population induced by additional irrigation will require new roads, water and sewage facilities, schools, fire and police protection, etc. Also the increased energy demands due to irrigation and growth in economic activity must be met. Capital investments required to service these needs of new development can become very large. This study attempts to measure such social overhead costs or irrigation development for some specific irrigation project areas of Eastern Washington. It is shown that investment costs in overhead items can reach $2,000 per acre irrigated or $70,000 per job created. Alternatively, the annual costs can equal $180 per acre or $6,700 per worker. These costs must be paid locally through increased taxes, utility rates, or costs for services. 相似文献
8.
Karin Gustafsson 《Local Environment》2013,18(7):655-670
The aim of this paper is to understand how local residents participate in the construction of local environmental problems and to evaluate a particular analytical approach in environmental sociology to study this phenomenon. The paper is based on an interview study with a sample of local residents. The analysis demonstrates how the local residents attempt to construct a local environmental problem. In particular, the study focuses on how involved actors are positioned, how different sorts of knowledge claims are used, and how the neglect the residents perceive from the authorities affects the attempt to construct a local environmental problem. The study shows that the local residents play a central role in the construction of the situation and that the evaluated model could be very helpful as an analytical tool in the investigation of local residents' participation in the construction of environmental problems. 相似文献
9.
10.
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