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The South African Companies Act and the Realisation of Corporate Human Rights Responsibilities 南非公司法与企业人权责任的实现
Pub Date : 2015-04-13 DOI: 10.4314/PELJ.V18I1.05
Manson G. Gwanyanya
The Companies Act 71 of 2008 (the Companies Act) was promulgated in April 2009 and came into effect on 1 April. The purpose of this Act is, among other things, to promote compliance with the Bill of Rights as provided for in the Constitution of the Republic of South Africa, 1996 (the Constitution), in the application of company law. This gives recognition to the constitutional imperative to bring company law within the South African constitutional law framework. This article argues that by including the promotion of compliance with the Bill of Rights as provided for in the Constitution in the application of company law, the Companies Act effectively reinforces a duty for companies to ensure that they should always seek to prevent violations of human rights, particularly those human rights that are directly linked to their operations. This article looks at certain provisions in the Companies Act and argues that the inclusion of these provisions if interpreted in a certain manner will reconcile the values and practices of company law with the related human rights concerns. It argues that the inclusion of the Bill of Rights in the application of company law ensures that human rights concerns are also considered within the functioning of the company. The article then looks at the various provisions in the Act which have the potential to ensure that this position is achieved in the application of company law.
2008年第71号公司法(简称“公司法”)于2009年4月颁布,并于4月1日生效。本法的目的,除其他外,是促进在适用公司法时遵守1996年南非共和国宪法(以下简称《宪法》)中规定的《权利法案》。这承认了将公司法纳入南非宪法框架的宪法必要性。本文认为,通过在公司法的适用中包括促进遵守《宪法》规定的《权利法案》,《公司法》有效地加强了公司的一项义务,即确保它们应始终设法防止侵犯人权,特别是那些与其业务直接相关的人权。本文着眼于《公司法》中的某些条款,并认为如果以某种方式解释这些条款,将使公司法的价值观和实践与相关的人权问题相协调。它认为,将《权利法案》纳入公司法的适用,确保在公司的运作范围内也考虑到人权问题。然后,文章着眼于该法案中的各种条款,这些条款有可能确保在公司法的应用中实现这一地位。
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引用次数: 2
Role of Corporate Social Responsibility in Community 企业社会责任在社区中的作用
Pub Date : 2015-03-21 DOI: 10.2139/ssrn.2583171
P. Roja, J. Sherina
Corporate social responsibility (CSR) refers to strategies corporations or firms conduct their business in a way that is ethical, society friendly and beneficial to community in terms of development. CSR is supported by works of other scholars in the area that could be used to suggest that CSR becomes an international concern due to globalized nature of business that knows no border. CSR is evolving in its meaning and practice. The article then discusses the role of CSR in community development because the very logic of CSR is towards seeing its impact in community socially, environmentally and economically. Competencies required by CSR managers are also analyzed in order to have a better understanding of the practical aspects of CSR. Finally, conclusions and implications for future research are discussed.
企业社会责任(Corporate social responsibility, CSR)是指企业以合乎道德、对社会友好、对社区有益的方式开展业务的策略。该领域其他学者的研究也支持企业社会责任,这些研究表明,由于企业无国界的全球化性质,企业社会责任已成为一个国际性的问题。企业社会责任的意义和实践都在不断发展。文章随后讨论了企业社会责任在社区发展中的作用,因为企业社会责任的逻辑就是要看到它对社区的社会、环境和经济影响。企业社会责任管理者所需要的能力也进行了分析,以便更好地了解企业社会责任的实际方面。最后,讨论了研究结论及对未来研究的启示。
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引用次数: 2
Social Responsibility for Sustainable Development of Enterprise Structures 企业结构可持续发展的社会责任
Pub Date : 2015-03-20 DOI: 10.5539/ASS.V11N8P111
V. Balabanov, A. Balabanova, M. Dudin
This article aims to study the relationship between social responsibility of business and sustainable development of enterprise structures in the current economic conditions. In the course of the research, the authors determined that sustainable development of enterprise structures is determined by many influencing factors, localized both in the external and internal environment of an enterprise structure; sustainable development of enterprise structures cannot be achieved without the growth of business social responsibility. Social responsibility of business is integration of social and environmental problems, solved by enterprise structures in interaction with stakeholders; enterprise structures and stakeholders mutually influence each other, but this influence is not identical in strength. Sustainable development of enterprise structures depends to greater extent on influence of owners (owners of capital), competitors, public authorities; in the medium term, as the world's evolutionary problems accumulate, requirements for social responsibility of business will continue to grow. Requirements for energy efficiency management of various economic activities will play a significant role in this tendency.
本文旨在研究当前经济条件下企业社会责任与企业结构可持续发展的关系。在研究过程中,作者确定了企业结构的可持续发展是由多种影响因素决定的,这些因素既局限于企业结构的外部环境,也局限于企业结构的内部环境;企业结构的可持续发展离不开企业社会责任的增强。企业的社会责任是社会问题和环境问题的整合,通过企业结构与利益相关者的互动来解决;企业结构与利益相关者之间存在着相互影响,但这种影响的强弱并不相同。企业结构的可持续发展在更大程度上取决于所有者(资本所有者)、竞争对手、公共当局的影响;从中期来看,随着世界进化问题的积累,对企业社会责任的要求将继续增长。各种经济活动对能源效率管理的要求将在这一趋势中发挥重要作用。
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引用次数: 13
Internal Control: Forensic Investigation Certification - Gold Standard in Fraud Detection and Prevention 内部控制:司法调查认证-欺诈检测和预防的黄金标准
Pub Date : 2015-03-13 DOI: 10.2139/SSRN.2577729
A. Enobi
The Certified Forensic Investigation Professional (CFIP) and Fraud Examiners certification are now the gold standard in fraud detection and prevention. CFIPs, CPFAs/CFEs are known the world over as fraud-fighting experts. The CFIP, CPFA and ACFE have built respected organizations that are at the forefront of forensic investigation, fraud research and education. Robust fraud prevention programs must use CFIPs, CPFAs/CFEs as staff members or consultants. CFIPs, CPFAs/CFEs can also assist the audit committee, internal auditors, and independent auditors in their oversight capacities. CFIPs, CPFAs/CFEs in fraud prevention programs can be deterrents to potential fraud perpetrators.
注册法医调查专家(CFIP)和欺诈审查员认证现在是欺诈检测和预防的黄金标准。cfip、cpfa / cfe是世界闻名的反欺诈专家。CFIP、CPFA和ACFE已经建立了在司法调查、欺诈研究和教育方面处于最前沿的受人尊敬的组织。健全的欺诈预防项目必须使用CFIPs、cpfa /CFEs作为工作人员或顾问。注册会计师、注册会计师/注册会计师还可以协助审计委员会、内部审计员和独立审计员进行监督。欺诈预防项目中的cfip、cpfa / cfe可以对潜在的欺诈犯罪者起到威慑作用。
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引用次数: 0
Corruption Scrutiny and Corporate Investment: Evidence from China 腐败审查与企业投资:来自中国的证据
Pub Date : 2015-03-01 DOI: 10.2139/ssrn.2590813
Carlos D. Ramirez, Yi Huang
We examine whether corporate corruption scrutiny affects corporate investment in China. A corruption news index (CNI) containing firm-specific measures of corruption scrutiny is developed by tracking all articles in the press about corruption for all firms trading on the Shanghai and Shenzhen stock exchanges between 2000 and 2011. This index is included in a traditional model of investment. We find that a standard deviation increase in CNI leads to an initial 6 percent decline in investment, a 9 percent decline the following year, but no effects after two years. Thus, anticorruption campaigns appear to carry temporary costs for corporate investment.
我们研究了企业腐败审查是否会影响中国的企业投资。腐败新闻指数(CNI)通过追踪2000年至2011年期间在上海和深圳证券交易所交易的所有公司的所有腐败报道,得出了包含公司特定腐败审查措施的腐败新闻指数。该指数包含在传统的投资模型中。我们发现,CNI的标准差增加导致投资最初下降6%,第二年下降9%,但两年后没有影响。因此,反腐败运动似乎给企业投资带来了暂时的成本。
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引用次数: 0
Corporate Social Responsibility is No Responsibility 企业社会责任就是没有责任
Pub Date : 2015-01-12 DOI: 10.2139/SSRN.2604982
Jawad R Zahid
On the web, in the media, amongst the academia everywhere CSR is either wrongly defined or incompletely represented or misnamed. From selfless owner’s personal charity to corporate marketing strategy all are claimed as CSR. In this state of ambiguity, in guise of CSR, corporations may be harming the society in most irresponsible way. This paper made a humble effort to propose working definitions of CSR issues to clear the ambiguities. Because of the failure of various sophisticated approaches of analysis to get consensus an all new approach of semantics is taken in this paper to trigger more debates to crystallize all nuances of CSR.
在网络上,在媒体上,在学术界,到处都有企业社会责任的错误定义或不完整的代表或错误的命名。从业主无私的个人慈善到企业营销策略,都被称为企业社会责任。在这种模棱两可的状态下,打着企业社会责任的幌子,企业可能会以最不负责任的方式危害社会。本文试图提出企业社会责任问题的工作定义,以消除歧义。由于各种复杂的分析方法无法达成共识,因此本文采用了一种全新的语义方法来引发更多的争论,以明确CSR的所有细微差别。
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引用次数: 0
The Financial Aspects of the Corporate Responsibility Index in Egypt: A Quantitative Approach to Institutional Economics 埃及企业责任指数的财务方面:制度经济学的定量方法
Pub Date : 2015-01-01 DOI: 10.1108/IJSE-06-2014-0118
T. Eldomiaty, A. Soliman, A. Mabrouk, M. Anis
Purpose – This study has two main objectives: (a) to examine the financial aspects of high versus low ranked firms in the Corporate Responsibility Index in Egypt, and (b) to construct a Z score model to discriminate between high and low ranked firms in the Corporate Responsibility Index.Design/Method/Approach – This study empirically examines a comprehensive list of financial ratios for 24 firms listed in EGX301 for four fiscal years, 2007-2010. The authors calculate 90 financial ratios to provide better insights and evaluation of the firms’ financial performance. The ordinary least square (OLS) regression method and discriminant analysis are utilized to explain differences between the low and high ranked firms regarding their corporate social governance index.Findings – The results show that corporate governance and corporate social responsibility are positively related to the firms’ financial performance in terms of sales turnover and customer loyalty. This suggests that in the long run, the market mechanism should be able to provide additional resources to those companies that are better at maximizing a widely defined bottom line of their social governance. The results also show that highly ranked firms are characterized financially by: (a) strong bargaining power with suppliers, (b) financing growth in fixed assets using debt mainly.Originality/Value – The study contributes to the literature in terms of providing practical insights on the financial strategies that help support effective corporate governance and corporate social responsibility in Egypt. In addition, this study offers a unique quantitative attempt to measure and examine the benefits of incorporation of socioeconomics into business practices.
目的-本研究有两个主要目标:(a)检查在埃及企业责任指数中排名较高和较低的公司的财务方面,以及(b)构建Z分数模型来区分在企业责任指数中排名较高和较低的公司。设计/方法/途径-本研究对EGX301中列出的24家公司2007-2010四个财政年度的财务比率进行了实证检验。作者计算了90个财务比率,以便更好地了解和评估公司的财务绩效。利用普通最小二乘回归方法和判别分析解释了排名靠后和靠前的企业在公司社会治理指标上的差异。研究发现:公司治理和企业社会责任与企业的财务绩效在营业额和客户忠诚度方面呈正相关。这表明,从长远来看,市场机制应该能够为那些更善于最大化其社会治理底线的公司提供额外的资源。结果还表明,排名靠前的企业在财务上具有以下特点:(a)与供应商的议价能力较强;(b)主要利用债务为固定资产增长融资。原创性/价值-该研究为文献提供了有关财务策略的实用见解,有助于支持埃及有效的公司治理和企业社会责任。此外,本研究提供了一种独特的定量尝试,以衡量和检查将社会经济学纳入商业实践的好处。
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引用次数: 20
Effectiveness of Environmental Impact Assessment (EIA): Bangladesh Perspective 环境影响评估(EIA)的有效性:孟加拉国视角
Pub Date : 2015-01-01 DOI: 10.2139/ssrn.2381707
S. Shakil, Tazrina Habib Ananya
EIA as an environment management tool has been successful in terms of global awareness rising over the last four decades. Due to its rationalist approach it has been criticized about the inherent aim of influencing development decision and protecting the environment. Numerous researches have been performed to measure the 'effectiveness of EIA' which is still evolving as a domain. Four major criteria’s have been established till date. Effectiveness of Bangladesh EIA system has been explored with the help of those criteria’s. Procedural ineffectiveness seeks government measure in a couple areas mainly through institutional arrangement and capacity building. Substantive ineffectiveness reflects the global trend of failure to influence the development decision truly. Transactive effectiveness will be far reaching for a country like Bangladesh, depended on foreign aid largely. Normative effectiveness is still little known, but mass awareness about the environment through the debate regarding an ES report is a recent experience.
在过去的四十年里,环境影响评估作为一种环境管理工具,在全球范围内取得了成功。由于其理性主义的方法,它在影响发展决策和保护环境的内在目的上受到了批评。已经进行了大量的研究来衡量“环境影响评估的有效性”,这仍然是一个不断发展的领域。迄今为止,已经确立了四个主要标准。在这些标准的帮助下,对孟加拉国环境影响评价系统的有效性进行了探讨。程序性无效性主要通过制度安排和能力建设两方面寻求政府对策。实质性无效反映了未能真正影响发展决策的全球趋势。对于像孟加拉国这样主要依赖外国援助的国家来说,互动的有效性将是深远的。规范的有效性仍然鲜为人知,但通过关于ES报告的辩论,大众对环境的认识是最近的经验。
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引用次数: 8
Environmental Reporting of Market Leaders: An Analysis 市场领导者的环境报告:分析
Pub Date : 2014-12-01 DOI: 10.5958/0976-173X.2014.00004.9
Sumita J Shroff
In the light of global warming and environmental concerns across the globe, environmental accounting and reporting has now become an emerging reality and necessity of the corporate world. Considering the same, the present paper is based on an exploratory study carried out to have an understanding of the nature and extent of environmental reporting practices followed by the market leaders (MLs). An attempt has been made to analyse the annual reports of the selected companies in order to examine their environmental disclosure practices with reference to the type of the disclosure, section where such disclosure is made and the extent of mandatory and voluntary disclosures made. An index of environmental disclosure, listing 23 items of information, was constructed after surveying the literature to find out the nature of disclosure practices in these companies. This index was further sub-divided into three groups to find out the thrust of environmental disclosures by the sample companies. It was found that majority of the MLs reported the mandatory environmental information in the ‘Director's Report’, whereas the voluntary information was disclosed either in the ‘Highlights’ or in the ‘Dedicated Section’ of the annual report, followed by the ‘Management Discussion Analysis’ and the ‘Corporate Governance Report’ sections. A growing trend of reporting environmental information voluntarily was observed. Almost all the MLs have had environmental management systems in place by 2013. All except one ML prepared the business responsibility report, as mandated by the Securities Exchange Board of India. Further, neither the firm nor the governance characteristics had any significant impact on the environmental performance of the MLs. Hence, it was concluded that steps taken by the MLs towards environmental conservation was independent of board independence, size, leverage or profitability and that MLs were committed to the cause of environmental sustainability.
鉴于全球变暖和全球对环境的关注,环境会计和报告现在已经成为企业界的新兴现实和必要性。考虑到这一点,本文是基于一项探索性研究,以了解市场领导者(MLs)所遵循的环境报告实践的性质和程度。我们试图分析选定公司的年度报告,以便根据披露的类型、披露的部分以及强制性和自愿性披露的程度,审查它们的环境披露做法。通过文献调查,找出这些公司披露实践的性质,构建了一个包含23项信息的环境披露指数。该指数进一步细分为三组,以找出样本公司的环境信息披露推力。调查发现,大部分管理顾问在“董事报告”中披露强制性的环境资料,而自愿披露的环境资料则在年报的“要件”或“专题”部分披露,其次是“管理层讨论分析”和“企业管治报告”部分。自愿报告环境资料的趋势日益增长。到2013年,几乎所有的MLs都建立了环境管理系统。根据印度证券交易委员会的规定,除一位ML外,所有ML都准备了业务责任报告。此外,公司和治理特征都没有对MLs的环境绩效产生显著影响。因此,得出的结论是,MLs采取的环境保护措施与董事会独立性、规模、杠杆率或盈利能力无关,并且MLs致力于环境可持续性事业。
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引用次数: 0
Working Conditions of Labors in the Apparel Industry: A Case Study of Noida Cluster 服装产业劳动力劳动条件:以诺伊达集群为例
Pub Date : 2014-11-28 DOI: 10.2139/ssrn.2531581
Dr.Shruti Tripathi, Rashmi Singh
There has been huge debate over labour market regulations and working conditions of labours in India which is highly polarized. Experts of labour market deregulation suggest that the labour law framework in the country has inconsistent powers on workers and trade unions in the formal sector of the economy, which has resulted in industrial conflicts and poor productivity. Our study was aimed to study the labour working conditions in Noida cluster that were functioning in apparel Industry. The objectives for our study was to understand the working conditions of the apparel industry workers and develop an understanding for various labour laws pertaining to workers and find out the differences in style of working of Tier II and Tier III companies. Our findings suggested that there was a considerable difference in working style of Tier II and Tier III companies. Tier II companies provided better working conditions to its regular labours whereas in Tier III category very few companies provided the same.
在印度,关于劳动力市场法规和劳动力工作条件的争论非常激烈,两极分化非常严重。劳动力市场放松管制的专家认为,该国的劳动法框架对正式经济部门的工人和工会的权力不一致,这导致了工业冲突和生产力低下。本研究的目的是研究诺伊达集群在服装行业的劳动工作条件。我们研究的目的是了解服装行业工人的工作条件,了解与工人有关的各种劳动法,并找出二级和三级公司工作风格的差异。我们的研究结果表明,二级企业和三级企业在工作方式上存在相当大的差异。第二类公司为常规工人提供更好的工作条件,而第三类公司很少提供同样的条件。
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引用次数: 1
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CSR & Management Practice eJournal
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