我国社会责任会计信息披露与监督

企业的目标是多元化的,随着社会经济的发展,企业社会责任观念渐入人心.作为"企业公民",企业履行社会责任是其各项活动中的一个重要方面.会计作为经济活动计量与监督的工具,理应担负起对企业社会责任计量与监督的使命.梳理了社会责任会计的起源及发展,分析了社会责任会计信息披露的现实意义,并对社会责任会计的披露内容及方式选择和社会责任会计信息披露的监管提出了建设性的建议.     

Citizens,Partners or Patrons? Corporate Power and Patronage Capitalism

Abstract

The addition of new social roles in public service and civil society to large business corporations' enormous economic power and substantial political influence suggests novel but little-understood changes in the institutional relations between business, state and civil society. Sociological emphasis on the centrality of power relations in business conduct and radical diagnoses of a corporate ‘take-over’ of public and civil society institutions is contradicted by other literature which portrays corporations as socially responsible benefactors rather than all-powerful behemoths. The present analysis assesses rival emphases on power relations and normative shifts toward corporate social responsibility in the sphere of business–civil society partnerships. It argues that, in the United States and Britain, a new set of institutional relationships is emerging to fill a vacuum in tackling social and environmental problems. In this new institutional field, large corporations are taking on the role of patrons to a variety of clients amongst public and civil society organisations. This social relationship parallels similar episodes of patronage when systems of community and public welfare disintegrated during the rise of capitalism.     

公众举报腐败意愿影响因素的实证分析

举报是发现腐败问题的重要手段之一,也是公众参与腐败治理的主要途径。目前现实中仍存在着部分公众发现贪污腐败现象,但出于各种原因不愿意进行举报的困境。本文利用湖南大学廉政研究中心2016年在C市开展的“贪污腐败的感知与态度”调查的数据,运用定性访谈数据分析、定量数据相关分析和因子分析相结合的方法对影响公众举报意愿的解释变量分别进行探索性分析和验证性分析。在数据分析的基础上提出应从完善举报制度、加大廉政教育力度、拓宽举报平台和途径等方面来有效提高公众举报腐败的积极性。     

Fragmented or cohesive transnational private regulation of sustainability standards? A comparative study

Literature on private regulation recognizes the proliferation of competing regulatory organizations and approaches in various industries. Studies analyzing why fragmentation arises so far focus on single‐case studies, the exploration of single variables, or variation in types of fragmentation. This article analyzes why in certain industries and for certain issues regulatory organizations proliferate, while in others a single regulatory organization emerges which covers the entire industry. Through a comparative case study of private regulation of sustainability standards in the forestry, clothing, IT‐electronics, and chemicals industries, we show how a combination of low industrial concentration, civil society involvement in governance, and stringent standards of a first‐moving regulator offer the strongest explanation for a fragmented private regulatory field, while high industrial concentration, business‐driven governance, and lenient standards of a first‐moving regulator lead to cohesive regulation.     

Business responses to environmental and social protection policies: toward a framework for analysis

This conceptual paper seeks to advance neo-institutional work that has traditionally portrayed environmental and social protection policies as constraints followed by businesses. Drawing from the policy sciences literature, we propose that in the United States, businesses tend to show increasing resistance as the protective policy process moves from initiation to selection and growing cooperation thereafter. Most importantly, we also contribute to the neo-institutional theory literature by positing that this inverted U-shaped policy process–business response relationship proposed for the U.S. context may be moderated by variations in the level of democracy, system of interest representation, regulatory approach, and national income.

Can electors combat corruption? Institutional arrangements and citizen behaviour

Studies interested in the cross‐national levels of corruption have concluded that specific institutional characteristics drive the aggregate variation. In countries with high institutional clarity and plurality electoral systems, corruption tends to be lower since increased voter monitoring and clarity of responsibility incentivise politicians to deliver virtuous policies. However, the underlying accountability mechanism has never been tested at the individual level. It is still unclear whether (1) voters do place voting weights on corruption, and (2) whether these weights vary in response to aggregate institutional characteristics. In this article, survey data from 23 democracies is used to put the accountability micro‐mechanism to this test. While there is some evidence that voters do vote on the basis of corruption, the moderating effect of institutional characteristics is not as strong as previously thought.     

International Soft Law, Human Rights and Non-state Actors: Towards the Accountability of Transnational Corporations?

During this age of globalisation, the law is characterised by an ever diminishing hierarchical framework, with an increasing role played by non-state actors. Such features are also pertinent for the international enforceability of human rights. With respect to human rights, TNCs seem to be given broadening obligations, which approach the borderline between ethics and law. The impact of soft law in this context is also relevant. This paper aims to assess whether, and to what extent, this trend could be a proper path to enforce the legal accountability of transnational corporations for human rights. It will be argued that the interplay between law and ethics should be assessed differently depending on which kind of correlative duty is at stake. With regard to negative duties, soft law tools concerning TNCs’ conduct may weaken the impact of hard law. By contrast, when positive duties are concerned, insofar as the horizontal effect of rights cannot be assumed, soft law turns out to be much more useful.

Can markets be expected to prevent themselves from self‐destruction?

Even if competitive markets have shown themselves to be the most efficient organizational form for creating economic efficiency, the question of how they can avoid destructive influence from agents with opportunistic motives remains unresolved. Different institutional approaches have argued that to be efficient, markets need to be embedded in a set of formal and informal institutions. Because such institutions will in the long run make all market agents better off, they are labeled efficient institutions. Contrary to what is argued in neoclassical economics, it is unlikely that such institutions will be created endogenously by market agents because the institutions are to be understood as genuine public goods. Moreover, if such institutions have been established, we should expect market agents to face a collective action problem when sustaining them, leading to the destruction of the institutions. The conclusion is that if left to themselves, markets should be understood as inherently self‐destructive.     

腐败的社会心理探源与儒家廉政思想的现代意义

腐败是一种在人类社会的各个历史时期和各类文化群体中普遍存在的社会现象,但理论界对腐败的界定和成因并未达成共识。从社会心理学的角度来看,腐败是理性的个人经过高度精密的利益计算和反复权衡之后的结果,是经济人的原则入侵政治和社会领域的表现。腐败并非仅仅存在于公共的政治领域,任何职业和个人都存在腐败的可能。从源头治理腐败,需要根除滋生腐败的社会文化土壤,培育完善的道德和法律体系,增进个人的道德情操。我国传统儒家文化中含有的大量廉洁奉公思想可以为现代社会的反腐倡廉事业提供强大的思想源泉。     

大学生社会责任感缺失的原因分析

社会责任感是个体基于对国家和社会的热爱,主动承担社会责任的一种意识,国民社会责任感的状况直接关系国家未来的发展前途。然而,在我国当前社会经济背景下,"功利主义"、"拜金主义"充斥,社会责任感缺失现象频发,严重制约我国和谐社会的构建。旨在以大学生社会责任感现状为对象,分析社会责任感缺失的原因;进而,从多方面努力,避免消极因素,调动积极因素,促进大学生坚持社会主义核心价值观的形成,培养其社会责任感。     

关于企业社会责任的理论思考

在企业应当对谁负责的问题上,“股东至上”理论认为,企业应该对股东负责;“利益相关者”理论认为,企业要对所有利益相关的群体负责,应当承担更多的社会责任。其实,企业最大的社会责任是合法地增加利润。政府作为社会管理者,是承担社会责任的第一责任人。政府不应当寄希望于企业主动地承担更多的社会责任,而应加强规范和引导,让“有德”的企业不吃亏,“缺德”的企业跌跟头。     

Sustainability Reporting by Australian Universities

There is continuing debate about the consequences of climate change and an increasing emphasis placed on the disclosure of social and environmental indicators by organisations. Universities have been traditionally known as places where intellectual inquiry and advances in knowledge are paramount. Therefore, there is an expectation that universities would place much emphasis on sustainability reporting to fulfil the needs of a range of stakeholders. The objective of this study is to investigate the nature and extent of sustainability disclosures reported by Australian universities in stand‐alone sustainability reports. The findings suggest significant differences in the nature and extent of sustainability disclosures. This study has implications for policy‐makers and university administrators and is a call to senior university leaders to take up the challenge and contribute to the global conversation with regard to sustainability reporting.