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91.
    
Interest in sustainability from the corporate sector is evidenced by over 13,000 companies in 160 countries that have signed the United Nations Global Compact. In this context, a number of tools, initiatives, and approaches (TIAs), e.g., circular economy, corporate social responsibility, eco‐efficiency, life cycle assessment, and sustainability reporting have been developed by and for corporations to engage and promote sustainability within their systems. Each of the TIAs has advantages when addressing sustainability issues and the company system's elements, but it has disadvantages in dealing with their complexities and interactions. Relying only on one TIA results in a limited contribution to sustainability, whereas using too many TIAs wastes resources and energy. The Corporate and Industrial Voluntary Initiatives for Sustainability (CIVIS) has been proposed to better combine the TIAs. A survey was developed to investigate the use of 24 TIAs. The survey was sent to a database of 5,299 organisations (of which 3,603 were companies), from which 202 responses were obtained. The responses were analysed using ratio analysis, principal component analysis, and cluster analysis. The responses show that some TIAs are well known and provide good results when used, for example, corporate social responsibility, corporate sustainability, and Global Reporting Initiative reports. The analyses show a number of groups of the TIAs that can help to better combine them. The paper updates the CIVIS framework in order to provide clearer guidance on how to combine the TIAs. A combination of between four and six initiatives appears to be most effective way to promote sustainability. The TIAs can help to promote sustainability in corporations, but they need to be combined correctly in order to address holistically the four dimensions of sustainability, the system elements, and stakeholders, while avoiding duplication of tasks and wasting resources.  相似文献   
92.
ABSTRACT: The waters of the Colorado River are divided among seven states according to a complex ‘Law of the River’ drawn from interstate compacts, international treaties, statutes, and regulations. The Law of the River creates certain priorities among the states and the Republic of Mexico, and in the event of a severe sustained drought, the Law of the River dictates the distribution of water and operation of the elaborate reservoir system. Earlier work indicated that there is remarkable resilience in the system for established uses of water in the Lower Basin of the Colorado River. This work shows, based on an application of the Law of the River using computer modeling of operations of facilities on the Colorado River, that there may be serious environmental consequences and related legal restraints on how the water is used in times of shortage and that the existing legal and institutional framework governing the Colorado River does not adequately address all the issues that would be raised in a severe sustained drought. Several possible legal options for dealing with drought in the context of the Law of the River are identified.  相似文献   
93.
    
Prior confronting findings on the association between corporate social responsibility and profitability show that some aspects remain to be clarified about this binomial. Contributing to this body of research is particularly interesting in the case of the exporters to understand the role that corporate social responsibility may play in improving export performance. This study aims to determine the impact of firms' corporate social responsibility efforts on their export performance by examining innovation and the legal form of the organization as factors that could affect this relationship. Using data from 107 agri-food companies, we found that corporate social responsibility has no direct effect on export performance. However, our results show that innovation serves as a mediator in this relationship. It was also found that companies that adopt associative legal forms (i.e., cooperatives) benefit more from their social responsibility practices than companies that adopt non-associative legal forms.  相似文献   
94.
Policies such as the US Healthy Forests Restoration Act (HFRA) mandate collaboration in planning to create benefits such as social learning and shared understanding among partners. However, some question the ability of top-down policy to foster successful local collaboration. Through in-depth interviews and document analysis, this paper investigates social learning and transformative learning in three case studies of Community Wildfire Protection Planning (CWPP), a policy-mandated collaboration under HFRA. Not all CWPP groups engaged in social learning. Those that did learned most about organisational priorities and values through communicative learning. Few participants gained new skills or knowledge through instrumental learning. CWPP groups had to commit to learning, but the design of the collaborative-mandate influenced the type of learning that was most likely to occur. This research suggests a potential role for top-down policy in setting the structural context for learning at the local level, but also confirms the importance of collaborative context and process in fostering social learning.  相似文献   
95.
    
This study investigates the responsiveness of a social responsibility index's returns to cash flow news compared with a broad stock index. The study contributes by comprising the synergy of corporate social responsibility to reflect the influence of the macroeconomy and by increasing model appropriateness. The empirical results show that cash flow news is the primary factor to drive both index returns, but the effect is stronger for the S&P 500 Index. Consistently, the investors of the S&P 500 Index react to cash flow news appropriately. Before adding the macroeconomic state variable, cash flow news under explains FTSE4Good US 100 Index returns, but investors overreact to that information. After adjusting, the explanation power of cash flow news increases, and its investors rather underreact to that information.  相似文献   
96.
    
This study presents a neo‐institutional perspective of the perceptions of corporate environmentalism held by stakeholder groups relative to each other and the influence that specific firm‐level characteristics, such as size, ownership, compliance record, and location, have on these perceptions. Empirical evidence is gathered from the emerging economy context of Trinidad and Tobago and its pollution‐intensive oil, gas, and petrochemical sectors. Results indicate that non‐governmental and community‐based organizations (NGOs/CBOs) are most critical and business chains least critical of corporate environmentalism. All stakeholders perceive larger firms and those with strong compliance records as having stronger corporate environmentalism, while government stakeholders perceive foreign‐owned firms, business chain perceives urban‐based firms, and NGOs/CBOs perceive state‐owned firms as having stronger corporate environmentalism. These preliminary findings can guide corporate managers in handling stakeholder relations and can guide policy‐makers seeking to circumvent industry‐stakeholder friction in emerging economies. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.  相似文献   
97.
    
The present study examines the mechanisms of the halo effect and the scepticism effect as alternative explanations for the association between a firm's corporate social responsibility (CSR) engagement and consumers' perceptions of its tax behaviour. The authors conduct two experimental studies to examine the impact of a company's CSR domain on consumers' perceptions of its tax practices (Study 1) and the impact of a company's CSR engagement and tax practices on consumers' evaluations of that company (Study 2). It was found that consumers' perceptions of a firm's tax practices critically depend on CSR domains. Specifically, when inferring tax perceptions from CSR engagement, consumers factor in their perceptions of the greater direct reputational benefits that firms derive from external CSR engagement (environmental and philanthropic CSR) compared with those they derive from internal CSR engagement (activities focused on intraorganisational stakeholders). Suggestions for managerial implications and future research are also discussed.  相似文献   
98.
采用灰色关联分析,找出了影响工业固废量的主要社会经济因素,认为第二产业是影响工业固废的主要因素。第二产业结构比重加大,工业固废量增加。从减少工业固废的角度来看,调整产业结构已是当务之急;环境污染治理投资与工业固废因子关联度最小,说明环保投资已远不能满足环境治理的实际需要,需加大环保投资。  相似文献   
99.
    
Drawing on stakeholder theory and contingency theory, this study examines the effects of Corporate Social Responsibility (CSR) on corporate reputation and financial performance of Pakistani firms with a moderating role of responsible leadership. Perceptual data on CSR, reputation, and performance were collected from 224 senior‐level Pakistani managers through a questionnaire survey. Structural equation modeling was used to analyze the data. The results reveal that socially responsible initiatives for disparate stakeholders significantly and positively influence corporate reputation and financial performance. Moreover, CSR–reputation and CSR–performance direct relationships were found to be negatively moderated by responsible leadership. It suggests that when socially responsible firms have leaders with strong stakeholder values, they practice excessive CSR that hurts performance.  相似文献   
100.
    
There have been few empirical studies investigating whether and how social capital (SC) relates to better achievement of sustainability goals and, if so, how. This research investigates the roles three types of SC, namely, bonding, bridging, and bracing SC, play in achieving sustainable development (SD), using a case study of the Japanese region to explore the process of SC accumulation leading to collective action. The research question as to whether SC accumulation makes a difference in the progress towards sustainability is addressed qualitatively and quantitatively using a case study, and network and regression analysis; in particular the impact and functions of bracing SC are closely investigated. The study concludes that SC accumulation can indeed make a difference in achieving sustainability and that bracing SC plays an essential role in expediting the processes of goal sharing and resource flow by connecting various networks across sectors and scales, thereby making collective action possible. These findings suggest that creating an environment in which the generation of all three types of SC is encouraged may help local governments to achieve their desired policy goals for SD.  相似文献   
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