The competitor,stress tolerator,and ruderal strategy(CSR)framework has been widely applied to explain ecological processes across species.However,its utility in revealing intra-specific trade-offs and genetic adaptati...The competitor,stress tolerator,and ruderal strategy(CSR)framework has been widely applied to explain ecological processes across species.However,its utility in revealing intra-specific trade-offs and genetic adaptation to climate remains unclear.In this study,we examined whether the CSR strategy estimated by leaf traits can identify adaptations to climate in the common reed Phragmites australis.For this purpose,we integrated functional trait data from field surveys and a three-year common garden experiment to compare CSR scores between two typical populations of P.australis from western and eastern China.We further assessed the associations of CSR scores with latitude,bioclimatic factors,and phylogeographical sources using a global dataset including two invaded lineages in the North America.We found that competitor scores were positively correlated with latitude,whereas stress tolerator scores were negatively correlated.Competitor scores were positively correlated with bioclimatic factors,even when controlling for phylogeny.All CSR scores displayed significant phylogenetic signals,with the invasive lineage in the higher latitudes(haplotype M)exhibiting higher stress tolerator scores than the native lineage.Differences in competitor and stress tolerator scores between western and eastern Chinese populations of P.australis were consistent across field and common garden experiments.Although intra-species variation in CSR strategy may be influenced by phylogenetic history,our finding that CSR strategy in P.australis populations is correlated with latitude suggests these plants have adapted to local climates along a latitudinal gradient.展开更多
在全球治理结构调整与可持续发展议程持续推进的背景下,企业责任治理正逐步由传统的企业社会责任(Corporate Social Responsibility,简称CSR )范式,向更为制度化、指标化的环境、社会与治理(Environmental,Social and Governance,简称ES...在全球治理结构调整与可持续发展议程持续推进的背景下,企业责任治理正逐步由传统的企业社会责任(Corporate Social Responsibility,简称CSR )范式,向更为制度化、指标化的环境、社会与治理(Environmental,Social and Governance,简称ESG )模式转型。医疗行业因其公共属性与高度社会敏感性,成为责任治理转型的重要领域。然而,当前医疗企业在责任治理实践中仍面临诸多挑战,如制度设计碎片化、执行体系不健全以及内部外部协同机制薄弱,难以有效回应多元利益相关方的诉求。在此背景下,学界对医疗行业责任治理机制的系统性研究相对不足。基于此,本文旨在探讨医疗企业责任治理从CSR向ESG转型的制度逻辑、结构重塑路径与机制优化策略,期为责任治理范式演进提供理论支持与实践参考。展开更多
With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the ch...With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the characteristics and tendency of China's automatic driving technology standards present the situation of high policy relevance coexisting with low normative binding,professionalism coexist with barriers,forefront coexist with ambiguity.Therefore,challenges are presented both theoretically and practically on the determination of criminal responsibility based on automatic driving technology standard..In this regard,the misunderstanding should be clarified in theory:The legal order under the automatic driving technology standard has constitutionality and systematic,and there is a balance between the frontier of automatic driving technology development and the lagging of criminal law.The automatic driving technology risk level system should be built to clarify the boundary of the effectiveness of criminal law norms,seeking fora breakthrough in the application of the establishment of a comprehensive judgment system of the risks and accidents and the system of evidence to prove the system,which clarifies the determination of criminal responsibility under the automatic driving technology standard.This essay hopes to pursue breakthroughs in the application-to establish a comprehensive judgment system of risks and accidents as well as an evidence proof system,so as to clarify the determination of criminal responsibility under automatic driving technology standards.展开更多
The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accountin...The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.展开更多
The discourse of corporate social views of the role of the firm in a responsibility （CSR） has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization shoul...The discourse of corporate social views of the role of the firm in a responsibility （CSR） has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms＇ shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor＇s portfolio does not appear to significantly impact the portfolio＇s performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just ＂as good as＂ investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.展开更多
The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosp...The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR （Donaldson ＆ Preston, 1995; Jones, 1995） say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders （A. Mackey, T. B. Mackey, ＆ Barney, 2007）. This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.展开更多
The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the...The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.展开更多
It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough e...It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.展开更多
This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social respon...This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social responsibility （CSR）. This study method was qualitative, exploratory, and descriptive （Richardson, 1999）. The data were collected by interviews with leaders of national and international chain operating hotel companies in Sao Luis （June 2013）, using the technique of content analysis. The theoretical framework was developed upon the concept of human resources management （HRM） and CSR. The research findings confirm that CSR is considered as a business strategy and that it contributes to personal and professional fulfillment of employees due to the offer of some benefits, such as remuneration and career plans, pleasurable work environments, awards, and recognition. Beyond that, findings also revealed that the hotels develop CSR activities, particularly focusing on employees, in order to provide vips＇ satisfaction. The main conclusions are： （1） Leadership is essential to build a culture that leads to a collective involvement in CSR actions; and （2） HRM is considered as a strategic tool for the development of CSR.展开更多
基金supported by the National Natural Science Foundation of China(No.32100304,32470388,U22A20558,32271588).
文摘The competitor,stress tolerator,and ruderal strategy(CSR)framework has been widely applied to explain ecological processes across species.However,its utility in revealing intra-specific trade-offs and genetic adaptation to climate remains unclear.In this study,we examined whether the CSR strategy estimated by leaf traits can identify adaptations to climate in the common reed Phragmites australis.For this purpose,we integrated functional trait data from field surveys and a three-year common garden experiment to compare CSR scores between two typical populations of P.australis from western and eastern China.We further assessed the associations of CSR scores with latitude,bioclimatic factors,and phylogeographical sources using a global dataset including two invaded lineages in the North America.We found that competitor scores were positively correlated with latitude,whereas stress tolerator scores were negatively correlated.Competitor scores were positively correlated with bioclimatic factors,even when controlling for phylogeny.All CSR scores displayed significant phylogenetic signals,with the invasive lineage in the higher latitudes(haplotype M)exhibiting higher stress tolerator scores than the native lineage.Differences in competitor and stress tolerator scores between western and eastern Chinese populations of P.australis were consistent across field and common garden experiments.Although intra-species variation in CSR strategy may be influenced by phylogenetic history,our finding that CSR strategy in P.australis populations is correlated with latitude suggests these plants have adapted to local climates along a latitudinal gradient.
文摘在全球治理结构调整与可持续发展议程持续推进的背景下,企业责任治理正逐步由传统的企业社会责任(Corporate Social Responsibility,简称CSR )范式,向更为制度化、指标化的环境、社会与治理(Environmental,Social and Governance,简称ESG )模式转型。医疗行业因其公共属性与高度社会敏感性,成为责任治理转型的重要领域。然而,当前医疗企业在责任治理实践中仍面临诸多挑战,如制度设计碎片化、执行体系不健全以及内部外部协同机制薄弱,难以有效回应多元利益相关方的诉求。在此背景下,学界对医疗行业责任治理机制的系统性研究相对不足。基于此,本文旨在探讨医疗企业责任治理从CSR向ESG转型的制度逻辑、结构重塑路径与机制优化策略,期为责任治理范式演进提供理论支持与实践参考。
基金The National Social Science Foundation Youth Project of China:Research on the collaborative govemance path of administrative law and criminal law against dangerous driving behaviors in the digital-intelligent society(25CFX108)。
文摘With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the characteristics and tendency of China's automatic driving technology standards present the situation of high policy relevance coexisting with low normative binding,professionalism coexist with barriers,forefront coexist with ambiguity.Therefore,challenges are presented both theoretically and practically on the determination of criminal responsibility based on automatic driving technology standard..In this regard,the misunderstanding should be clarified in theory:The legal order under the automatic driving technology standard has constitutionality and systematic,and there is a balance between the frontier of automatic driving technology development and the lagging of criminal law.The automatic driving technology risk level system should be built to clarify the boundary of the effectiveness of criminal law norms,seeking fora breakthrough in the application of the establishment of a comprehensive judgment system of the risks and accidents and the system of evidence to prove the system,which clarifies the determination of criminal responsibility under the automatic driving technology standard.This essay hopes to pursue breakthroughs in the application-to establish a comprehensive judgment system of risks and accidents as well as an evidence proof system,so as to clarify the determination of criminal responsibility under automatic driving technology standards.
文摘The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.
文摘The discourse of corporate social views of the role of the firm in a responsibility （CSR） has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms＇ shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor＇s portfolio does not appear to significantly impact the portfolio＇s performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just ＂as good as＂ investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.
文摘The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR （Donaldson ＆ Preston, 1995; Jones, 1995） say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders （A. Mackey, T. B. Mackey, ＆ Barney, 2007）. This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.
文摘The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.
文摘It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.
文摘This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social responsibility （CSR）. This study method was qualitative, exploratory, and descriptive （Richardson, 1999）. The data were collected by interviews with leaders of national and international chain operating hotel companies in Sao Luis （June 2013）, using the technique of content analysis. The theoretical framework was developed upon the concept of human resources management （HRM） and CSR. The research findings confirm that CSR is considered as a business strategy and that it contributes to personal and professional fulfillment of employees due to the offer of some benefits, such as remuneration and career plans, pleasurable work environments, awards, and recognition. Beyond that, findings also revealed that the hotels develop CSR activities, particularly focusing on employees, in order to provide vips＇ satisfaction. The main conclusions are： （1） Leadership is essential to build a culture that leads to a collective involvement in CSR actions; and （2） HRM is considered as a strategic tool for the development of CSR.
