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711.
In this paper, we provide evidence on the impact of the quality of corporate social responsibility (CSR) reporting on the cost of equity capital for a sample of Spanish listed firms. We aim to verify whether firms with higher CSR disclosure ratings enjoy significantly lower costs of equity capital, after controlling for the well‐known Fama and French risk factors (i.e. beta, market‐to‐book, and size). Consistent with our main hypothesis, we find a significant negative relationship between CSR disclosure ratings and the cost of equity capital. We also obtain that the negative relationship between CSR reporting quality and the cost of equity capital is more pronounced for those firms operating in environmentally sensitive industries. Our findings contribute to the debate on whether CSR activities are value‐enhancing or value‐neutral by showing that improved CSR can enhance firm value by reducing the firm's cost of equity capital. This implies that CSR reporting is a part of a firm's communication tools in order to decrease information asymmetries between managers and investors. In other words, mandatory social responsibility reporting is called for in order to produce a more precise valuation of a firm. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment. 相似文献
712.
Dan Venables Nick F. Pidgeon Karen A. Parkhill Karen L. Henwood Peter Simmons 《Journal of environmental psychology》2012
Previous research notes that sense of place may intensify, and that levels of public risk perception may decrease with proximity to an established hazardous or stigmatised site. In addition, the literature suggests that sense of place may act either to mediate or moderate community perceptions of risk in such localities. This study comprised a major household survey (n = 1326) and an interview study (n = 39) and was conducted close to the nuclear power stations at Oldbury and Hinkley Point, both in the UK. It investigated the roles of perceptions of place and hazard proximity in considering (a) perceptions of risk and (b) public attitudes towards the building of a new nuclear power station in the nearby area. In addition, a novel scale was developed to measure the perceived contribution of the nearby nuclear power station to sense of place. The results suggest first, that sense of place mediates (but does not moderate) perceptions of risk in very proximate communities, and second, that public attitudes to new build in communities situated very close to established nuclear sites may be largely dependent on the extent to which the existing facility is perceived to contribute towards sense of place. The implications of these results for existing theory are discussed. 相似文献
713.
岷江上游生态环境建设与经济可持续发展 总被引:11,自引:1,他引:11
岷江上游生态环境问题严重,森林破坏、植被生态功能退化、水土流失、生物多样性减少。在上游地区应加强退耕还林还草,建立生态型持续农业系统和生态文明示范区,调整产业结构,提高群众的综合素质,走可持续发展道路。 相似文献
714.
Marie-Claire Cordonier Segger 《Natural resources forum》2004,28(1):61-74
This article develops a practical proposal for progress on sustainable development law. It examines the prospects for an international sustainable development law to provide a framework for more effective, coherent governance. Sustainable development law is briefly defined and an analytical framework is provided. Different degrees of integration between economic, social and environmental law are described. Certain principles of international law related to sustainable development are also highlighted. It is argued that these principles may serve to guide law‐makers and jurists where social, economic and environmental law and policy conflict or overlap. Continuing, underlying questions of sustainable development governance are addressed and its global frameworks analysed. The article also focuses on the 2002 World Summit on Sustainable Development, held in Johannesburg in August‐September 2002, and its specific mandate for the United Nations Commission on Sustainable Development (UNCSD) to take related legal developments into account. The article advances a proposal: that governments, economic, social and environmental intergovernmental organizations and other actors establish a ‘network of inquiry’ with members from relevant groups, including legal and academic organizations, and other expert groups, in order to follow, research, analyse and debate legal developments in a balanced way. 相似文献
715.
Liquid water management is still a critical issue in the improvement of proton exchange membrane fuel cell (PEMFC) performance. In this work, for the first time, the liquid water behavior and transport inside the cathode of a PEMFC with a stirred tank reactor (STR) design, rather than the conventional PEMFC flow channel design, are numerically studied. The dynamic contact angle (DCA) is applied to multiple wall boundaries in the numerical model through a user-defined-function (UDF) code, i.e., STR-DCA model. Another numerical model with the static contact angle (SCA) and same operating conditions, i.e., STR-SCA model, is also developed for comparison. The volume of fluid (VOF) method is employed in the simulation to track the gas-liquid interface. The results show that the liquid water distribution and transport are significantly different between these two models, indicating the remarkable effects of DCA on the simulation results. It is also verified the capability of STR-PEMFC to reduce the liquid water flooding, showing the potential of this channel-less type fuel cell in the further development. 相似文献
716.
717.
The increasing use and subsequent accumulation of polystyrene containers has triggered a substantial environmental problem. This study investigated using varied percentages of solid waste polystyrene disposable food dishes in the production of lightweight concrete samples with 350 kilograms per cubic meter (kg/m3) of cement and a density of 1,300 kg/m3. The polystyrene disposable dishes were ground into beads of 0–3 millimeters (mm) and 3–6 mm in size. First, the characteristics of Type II Portland cement, polystyrene, and aggregates were examined. The following characteristics of concrete using ASTM International and British Standards Institution standards were tested: slump, compressive strength, ability to resist chloride ion penetration, and resistance of concrete to rapid freezing and thawing cycles. Scanning electron microscopy (SEM) and energy dispersive X‐ray spectroscopy analytical techniques were also used. The slump of samples varied between 40 and 70 mm and was not dependent on either the polystyrene percentage or the size of the polystyrene beads in the concrete samples (p‐value > .05). The compressive strength of the concrete samples after 90 days of curing, and using different percentages of polystyrene, varied between 96 and 113 kilograms per square centimeter (kg/cm2). The resistance of the samples to the freezing and thawing cycle and chloride ion penetration were affected unfavorably by the presence of the polystyrene. The SEM technique indicated that concrete samples containing 15% and 25% polystyrene had denser crystals and less void than concrete samples with 40% and 55% polystyrene. 相似文献
718.
本研究首先介绍了DPSIR模型构建的原理,接着以合肥市为对象,从驱动力、压力、状态、影响、响应5个方面来构建的共36个指标,并采用层次分析法对指标权重的确定和多级灰色关联分析对指标进行综合评价,得出评价结果。合肥市在2004~2005年处于较低可持续发展水平(0.3398、0.3876)、在2010年处于中等可持续发展水平(0.5369)、在2015年处于较高可持续发展水平(0.6016)、在2020年处于较高可持续发展水平(0.7847),该预测评价结果与合肥市城市可持续发展趋势相符。最后采用改进熵值法验证多级灰色关联综合分析结论,计算得出的结果表明,该两种方法评价结论基本相同。因此,本研究对城市总体规划环境影响评价的评价方法的建立与完善,有着较强的实践意义和参考价值。 相似文献
719.
Dane Scott 《Journal of Agricultural and Environmental Ethics》2003,16(6):569-582
In 2001, it was announced thattransgenic DNA had introgressed intotraditional strains of maize in Mexico. Acontroversy erupted and raged throughout 2001and 2002. This episode represents an acutebreakdown in scientific discourse. Given thestakes in the genetically modified organismdebate, a breakdown in scientific discourse isalarming. The following inquiry looks into thecauses of this breakdown. Ultimately, it willbe argued that the underlying problem is thecurrent institutional structure of science,particularly in the United States. If thediagnosis is correct, then the proper course oftreatment is to pursue a program ofinstitutional reconstruction. 相似文献
720.