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Research on ESG System Construction and Environmental Accounting Information Disclosure:A Case Study of CITIC Securities ESG体系建设与环境会计信息披露研究:以中信证券为例
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p107
Yunjia Li, Yuhao Lu
Since the signing of the Paris Agreement, societal concern regarding climate change and sustainable development has grown exponentially. The construction of ESG (Environmental, Social, and Governance) frameworks and the disclosure of environmental accounting information have garnered significant attention. Constructing a financial ESG framework and refining its environmental accounting system holds paramount significance. This study employs a case study approach, using leading Chinese securities firm, CITIC Securities, as a focal point. It elucidates the complementary relationship between ESG frameworks and environmental accounting within financial institutions. Leveraging databases and publicly available information such as CITIC Securities' annual reports and corporate social responsibility report, the study systematically analyzes the development of CITIC Securities' ESG framework and the current status of environmental accounting information disclosure. Based on these findings, the study identifies issues in CITIC Securities' and other financial institutions' information disclosure practices, such as a tendency towards one-sided disclosure or the presence of "greenwashing" phenomena. Finally, the study proposes measures and recommendations in four key areas: standardization, enhanced disclosure, independent verification, and digitization empowerment.
自《巴黎协定》签署以来,社会对气候变化和可持续发展的关注成倍增长。ESG(环境、社会和治理)框架的构建和环境会计信息的披露备受关注。构建环境、社会和治理金融框架并完善其环境会计体系具有极其重要的意义。本研究采用案例研究法,以中国领先的证券公司中信证券为研究对象。它阐明了金融机构内部环境、社会和治理框架与环境会计之间的互补关系。本研究利用中信证券年度报告和企业社会责任报告等数据库和公开信息,系统分析了中信证券环境、社会和公司治理框架的发展以及环境会计信息披露的现状。在此基础上,研究发现了中信证券及其他金融机构在信息披露实践中存在的问题,如信息披露的片面化倾向或存在 "洗绿 "现象等。最后,研究从四个关键领域提出了措施和建议:标准化、强化披露、独立验证和数字化赋权。
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引用次数: 0
The Status and Development of Informal Housing in Guangzhou Urban Villages 广州城中村非正规住宅的现状与发展
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p24
Yunying Liu
Amid rapid urbanization, the housing market must be more robust to provide housing for vulnerable groups. In China, informal housing, represented by urban villages, provides a large amount of living space and alleviates the emergence of urban poverty and slums. However, due to the social and environmental problems of urban villages, there are certain contradictions with the sustainable development of cities. This paper takes Guangzhou as an example, looking at the trajectory and underlying mechanisms of informal housing growth in urban villages utilizing field surveys and questionnaire interviews. The study extracts the current housing conditions and development concerns in urban villages and tries to unearth the economic and social issues behind urbanization. In addition, this study discusses the inclusive development strategy of informal housing in urban villages from three aspects: the improvement of affordable housing, the protection of migrant populations' rights and interests, and the renovation and renewal of urban, which offer insight into managing informal housing and supporting sustainable development in developing countries.
在快速城市化进程中,住房市场必须更加健全,为弱势群体提供住房。在中国,以城中村为代表的非正规住房提供了大量的居住空间,缓解了城市贫困和贫民窟的出现。然而,由于城中村的社会和环境问题,与城市的可持续发展存在一定的矛盾。本文以广州为例,通过实地调查和问卷访谈的方式,探究城中村非正规住房的发展轨迹和内在机制。研究提取了城中村的住房现状和发展问题,并试图挖掘城市化背后的经济和社会问题。此外,本研究还从保障性住房改善、流动人口权益保障、城市改造与更新三个方面探讨了城中村非正规住房的包容性发展策略,为发展中国家非正规住房管理和支持可持续发展提供了启示。
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引用次数: 0
Research on Optimization Strategy of Creative Industrial Park Based on Pareto Improvement of Industrial Heritage Reuse 基于工业遗产再利用帕累托改进的创意产业园区优化策略研究
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p46
Miao Chen, Jingcheng Yuan
The protection and reuse of industrial heritage is an important link in the process of urban renewal. At present, there are a large number of industrial heritage creative industrial parks in China, but their construction styles and development levels are uneven. Based on Pareto's improvement theory, this paper puts forward optimization and promotion strategies for resource allocation and land use in the park to achieve the goal of mutual benefit and symbiosis.
工业遗产的保护与再利用是城市更新过程中的重要环节。目前,我国工业遗产创意产业园区数量众多,但建设风格和发展水平参差不齐。本文基于帕累托改进理论,提出了园区资源配置和土地利用的优化提升策略,以实现互利共生的目标。
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引用次数: 0
Constructing a Fraud Risk Early Warning Model for Chinese Listed Companies Driven by Heterogeneous Data 构建异构数据驱动的中国上市公司欺诈风险预警模型
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p122
Yunbai Chen
In this paper, we propose a model for early warning of fraud risk among Chinese listed companies, leveraging the capabilities of heterogeneous data analysis. Given the complexity and multidimensionality of corporate fraud, our model integrates multiple data sources including financial reports, market behavior, and the sentiment of annual report texts, representing diverse sets of heterogeneous data. This approach employs advanced data processing techniques to handle and amalgamate heterogeneous data, ensuring robustness and accuracy. Utilizing machine learning algorithms, the model not only detects potential fraud signals but also quantifies the level of risk, providing stakeholders with a dynamic predictive tool. This research offers a comprehensive data-driven approach to fraud detection in the corporate sector, underscoring the importance of meticulous risk assessment using various data streams. It marks a critical step in proactive fraud management in an increasingly complex financial environment.
本文利用异构数据分析能力,提出了中国上市公司欺诈风险预警模型。鉴于企业欺诈的复杂性和多维性,我们的模型整合了多种数据源,包括财务报告、市场行为和年报文本情感,代表了不同的异构数据集。这种方法采用了先进的数据处理技术来处理和合并异构数据,确保了数据的稳健性和准确性。利用机器学习算法,该模型不仅能检测潜在的欺诈信号,还能量化风险水平,为利益相关者提供动态预测工具。这项研究为企业部门的欺诈检测提供了一种全面的数据驱动方法,强调了利用各种数据流进行细致风险评估的重要性。它标志着在日益复杂的金融环境中,主动欺诈管理迈出了关键一步。
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引用次数: 0
Imbalanced credit risk prediction based on data fillers and modified balanced random forest improved by Bayesian optimization 基于数据填充和贝叶斯优化改进的修正平衡随机森林的不平衡信贷风险预测
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p115
Hongyu Zhang, Zhenjun Ye
Based on the distribution characteristics of financial big data, credit risk prediction models often face some problems, such as unbalanced data distribution and difficult data preprocessing process. High-precision models are often accompanied by low model efficiency. Therefore, this paper constructs a complete non-equilibrium credit risk prediction model, namely BO-PBRF, and improves the algorithm to deal with common problems in financial data. In the data preprocessing stage, two missing value fillers are generated according to the original data to facilitate the subsequent new data processing. In the modeling stage, we improve the balanced random forest algorithm, so that the model can not only deal with unbalanced data sets, but also suitable for the background of the explosive development of financial big data, and improve the operation speed of the model. In addition, in the process of establishing the model, we add the Bayesian optimization algorithm to further improve the accuracy of the model, especially in the prediction of default loans. In order to verify the effectiveness of the model proposed in this paper, in the empirical research, we select the credit data from the real world, and compare the model proposed in this paper with the previous models. The experimental results show that the proposed model has the best prediction performance for default data.
基于金融大数据的分布特点,信用风险预测模型往往面临一些问题,如数据分布不均衡、数据预处理过程困难等。高精度模型往往伴随着低模型效率。因此,本文构建了一个完整的非均衡信用风险预测模型,即 BO-PBRF,并针对金融数据中的常见问题对算法进行了改进。在数据预处理阶段,根据原始数据生成两个缺失值填充器,以方便后续的新数据处理。在建模阶段,改进了平衡随机森林算法,使模型既能处理不平衡数据集,又适合金融大数据爆发式发展的背景,提高了模型的运行速度。此外,在建立模型的过程中,我们加入了贝叶斯优化算法,进一步提高了模型的准确性,尤其是在违约贷款的预测方面。为了验证本文提出的模型的有效性,在实证研究中,我们选取了现实世界中的信贷数据,并将本文提出的模型与之前的模型进行了比较。实验结果表明,本文提出的模型对违约数据的预测效果最好。
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引用次数: 0
Green Finance Boosts Economic High-quality Development in Guizhou Province 绿色金融助推贵州省经济高质量发展
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p126
Youhui Bao, Wanyue Zhang, Xinying Jiao, Ziling Chen, Binying Zeng
China’s economic high-quality development (EHQD) faces severe tests, and green finance (GF) is a key element and focus of high-quality development. This research analyzes the mechanism of GF to promote EHQD by using the data of Guizhou from 2008 to 2020. We establish a multiple regression model to empirically analyze the impact of GF promotes EHQD. The results show that GF development can boost EHQD. Research results of this article provide a theoretical basis for pushing forward EHQD in China, and also draw policy inspiration for improving the green financial system.
中国经济高质量发展(EHQD)面临严峻考验,而绿色金融(GF)是高质量发展的关键要素和重点。本研究利用贵州省 2008 年至 2020 年的数据,分析了绿色金融促进经济高质量发展的机理。建立多元回归模型,实证分析绿色金融对 EHQD 的影响。结果表明,发展 GF 可以促进 EHQD。本文的研究成果为我国推进EHQD提供了理论依据,也为完善绿色金融体系提供了政策启示。
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引用次数: 0
The Impact of Perceived Overqualification on Time Banditry Behavior from the Perspective of LMX 从 LMX 角度看感知到的超额完成对抢时行为的影响
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p133
Qinghua Yi
Time banditry behavior is a negative extra-normative behavior, which has a negative impact on employee and organizational performance. However, it is easy to be ignored because of its strong concealment. In view of this, based on the equity theory, this study explores the influence mechanism of perceived overqualification on time banditry behavior. The results of a two-stage questionnaire survey of 430 employees show that the perceived overqualification positively affects employees' time banditry behavior; the perception of leader-member exchange relationship plays a partial mediating role in the process of perceived overqualification affecting time banditry behavior. Organizational chaxu climate positively moderates the mediating effect of leader-member exchange relationship perception.
时间强盗行为是一种消极的规范外行为,对员工和组织绩效有负面影响。然而,由于其较强的隐蔽性,很容易被忽视。有鉴于此,本研究以公平理论为基础,探讨了感知超额资格对时间强盗行为的影响机制。对 430 名员工进行的两阶段问卷调查结果表明,感知到的超额资格正向影响员工的时间强盗行为;在感知到的超额资格影响时间强盗行为的过程中,领导-成员交换关系感知起部分中介作用。组织氛围对领导-成员交流关系感知的中介效应具有正向调节作用。
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引用次数: 0
A Study on the Influence of New Feminist Brand Advertising on Chinese Consumer Behavior 新女性主义品牌广告对中国消费者行为的影响研究
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p83
Yansong Li, Shengjin Wang, Xiaohui Wang
With the development of feminism in China, there are more and more "new feminism" phenomena in commodity advertisements. Brand advertising conveys brand concept, emotion and attitude to society and consumers by supporting for women, opposing discrimination against women and breaking the stereotype of women. Based on the five key words of deconstructing new feminism, this paper investigates 590 Chinese consumers to understand the impact of new feminism advertising on Chinese consumers' consumption behavior. The research results show that there are some differences between the age, education background, cognition of new feminism, and the interpretation of key words in new feminism cultural advertising and Chinese consumers' attitudes towards new feminism advertising, which in turn affect Chinese consumers' consumption behavior towards the brand.At the same time, although male consumers recognize new feminist advertising and are willing to buy new feminist advertising products, some male consumers still have certain inherent stereotypes of women.
随着女性主义在中国的发展,商品广告中出现了越来越多的 "新女性主义 "现象。品牌广告通过支持女性、反对歧视女性、打破对女性的刻板印象,向社会和消费者传递品牌理念、情感和态度。本文基于解构新女性主义的五个关键词,对 590 名中国消费者进行了调查,以了解新女性主义广告对中国消费者消费行为的影响。研究结果显示,中国消费者的年龄、教育背景、对新女性主义的认知、对新女性主义文化广告关键词的解读与中国消费者对新女性主义广告的态度存在一定差异,进而影响中国消费者对品牌的消费行为。同时,虽然男性消费者认可新女性主义广告并愿意购买新女性主义广告产品,但部分男性消费者对女性仍存在一定的固有刻板印象。
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引用次数: 0
Design and Engineering Practices of National Fundamental Geo-entity Relationship 国家基础地理实体关系的设计与工程实践
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p66
Yi Zheng
National fundamental geo-entity construction has been vigorously promoted by the Ministry of Natural Resources of the People's Republic of China. As one of the core contents, national fundamental geo-entity relationship faces new requirements of richer content, more intelligent construction, more flexible association, more intuitive expression, and more efficient application. This paper analyzes the existing entity relationship types, defines the content of national fundamental geo-entity relationship, compiles the geo-entity relationship construction table, establishes a practical and feasible process for geo-entity relationship construction through engineering practices. The first batch of national fundamental geo-entity relationship products show that the production process described in this paper can quickly and effectively achieve the construction of national fundamental geo-entity relationship that are rich in content and convenient to apply. It has certain reference and promotion practical in the construction and integration of multi-scale geo-entity relationship at the national, provincial and municipal levels.
国家基础地理实体建设得到了国家自然资源部的大力推进。国家基础地理实体关系作为核心内容之一,面临着内容更丰富、构建更智能、关联更灵活、表达更直观、应用更高效的新要求。本文通过工程实践,分析了现有实体关系类型,界定了国家基础地理实体关系的内容,编制了地理实体关系构建表,建立了切实可行的地理实体关系构建流程。首批国家基础地理实体关系产品表明,本文所述的制作流程能够快速有效地实现内容丰富、应用便捷的国家基础地理实体关系构建。对国家、省、市多尺度地理实体关系的构建与整合具有一定的借鉴和推广意义。
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引用次数: 0
Spatio-temporal changes of rice cropping system in Anhui Province from 2010 to 2020 2010-2020 年安徽省水稻种植制度的时空变化
Pub Date : 2024-04-18 DOI: 10.61935/aedmr.2.1.2024.p50
Xishihui Du, Yongzheng Zhang, Jiaying Hu
Monitoring changes in rice production is of significant importance for addressing food security concerns in China. However, obtaining long-term, high-resolution rice planting maps is challenging due to the influence of cloud cover and temporal resolution limitations. This study, conducted on the Google Earth Engine (GEE) platform, utilizes Landsat and Sentinel data and employs the difference in normalized difference vegetation index method (dNDVI) to extract the distribution in rice cultivation systems in Anhui Province over the past decade. The results indicate that, between 2010 and 2020, the area of single cropping rice cultivation in Anhui Province increased by 12513.612 km², while the area of double cropping rice cultivation decreased by 13527.892 km². The rice replanting index declined by 31%. With a notable shift observed in 2015, where a substantial area of double cropping rice was replaced by single cropping rice cultivation. Consequently, over the past decade, there has been a gradual decrease in the rice cultivation area in Anhui Province, accompanied by a significant shift from double to single cropping cultivation, and a continuous decline in the replanting index. This research provides vital clues for a deeper understanding of the rice planting pattern, offering scientific support for the sustainability of food production.
监测水稻产量的变化对于解决中国的粮食安全问题具有重要意义。然而,由于云层的影响和时间分辨率的限制,获取长期、高分辨率的水稻种植图具有挑战性。本研究在谷歌地球引擎(GEE)平台上进行,利用大地遥感卫星和哨兵数据,采用归一化差异植被指数法(dNDVI)提取了安徽省过去十年水稻种植系统的分布情况。结果表明,2010 年至 2020 年,安徽省单季稻种植面积增加了 12513.612 平方公里,双季稻种植面积减少了 13527.892 平方公里。水稻复种指数下降了 31%。值得注意的是,2015 年,大量双季稻被单季稻取代。因此,近十年来,安徽省水稻种植面积逐渐减少,双季稻种植向单季稻种植转变明显,复种指数持续下降。这项研究为深入了解水稻种植模式提供了重要线索,为粮食生产的可持续性提供了科学支持。
{"title":"Spatio-temporal changes of rice cropping system in Anhui Province from 2010 to 2020","authors":"Xishihui Du, Yongzheng Zhang, Jiaying Hu","doi":"10.61935/aedmr.2.1.2024.p50","DOIUrl":"https://doi.org/10.61935/aedmr.2.1.2024.p50","url":null,"abstract":"Monitoring changes in rice production is of significant importance for addressing food security concerns in China. However, obtaining long-term, high-resolution rice planting maps is challenging due to the influence of cloud cover and temporal resolution limitations. This study, conducted on the Google Earth Engine (GEE) platform, utilizes Landsat and Sentinel data and employs the difference in normalized difference vegetation index method (dNDVI) to extract the distribution in rice cultivation systems in Anhui Province over the past decade. The results indicate that, between 2010 and 2020, the area of single cropping rice cultivation in Anhui Province increased by 12513.612 km², while the area of double cropping rice cultivation decreased by 13527.892 km². The rice replanting index declined by 31%. With a notable shift observed in 2015, where a substantial area of double cropping rice was replaced by single cropping rice cultivation. Consequently, over the past decade, there has been a gradual decrease in the rice cultivation area in Anhui Province, accompanied by a significant shift from double to single cropping cultivation, and a continuous decline in the replanting index. This research provides vital clues for a deeper understanding of the rice planting pattern, offering scientific support for the sustainability of food production.","PeriodicalId":502155,"journal":{"name":"Advances in Economic Development and Management Research","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140685874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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Advances in Economic Development and Management Research
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