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关键词： 企业社会责任   ESG   财务绩效   信息披露  

摘要： 本文在“双碳”目标的背景下,通过文献综述系统梳理了ESG信息披露与企业财务绩效之间的内在逻辑与关联机制。并结合H公司的具体案例,分析了H公司的ESG报告质量以及H公司的财务绩效,综合H公司的可持续发展报告与年度报告发现,H公司在ESG领域的积极表现不仅提升了其品牌形象和社会认可度,还通过优化资源配置、降低运营风险、增强投资者信心等途径,直接或间接地提升了公司的财务绩效。具体而言,H公司在环境保护、社会责任和公司治理等方面的努力,不仅有助于减少环境成本、提高资源利用效率,还增强了员工的归属感和工作满意度,进而提升了企业的生产效率和创新能力。该研究有利于推广到整个行业,为其他企业履行社会责任提供了可供参考的依据。Against the backdrop of the “dual carbon” goals, this paper systematically reviews the literature to explore the intrinsic logic and correlation mechanism between ESG information disclosure and corporate financial performance. By taking Company H as a specific case, the quality of Company H’s ESG report and its financial performance are analyzed. Through the integration of Company H’s sustainability report and annual report, it is found that Company H’s positive performance in the ESG field not only enhances its brand image and social recognition but also directly or indirectly improves the company’s financial performance through optimizing resource allocation, reducing operational risks, and strengthening investor confidence. Specifically, Company H’s efforts in environmental protection, social responsibility, and corporate governance not only help reduce environmental costs and improve resource utilization efficiency but also enhance employees’ sense of belonging and job satisfaction, thereby improving the company’s production efficiency and innovation capabilities. This research is conducive to being extended to the entire industry and provides a reference for other enterprises to fulfill their social responsibilities.

关键词： 电商平台   付式消费   消费者权益保护  

摘要： 随着电子商务的快速发展,预付式消费模式在电商平台中广泛应用,成为推动消费增长的重要支柱。然而,其虚拟性、跨地域性及持续性特征,使得消费者权益保护面临严峻挑战。本文以电商平台预付式消费为研究对象,结合2025年最高人民法院《关于审理预付式消费民事纠纷案件适用法律若干问题的解释》(以下简称《解释》),系统分析当前消费者权益保护的困境,并提出制度优化路径。With the rapid development of e-commerce, the prepaid consumption model is widely used in e-commerce platforms and has become an important pillar to the growth of consumption. However, its virtual, cross-regional and sustainable characteristics make the protection of consumers’ rights and interests face severe challenges. This article takes the prepaid of e-commerce platform as the research object, and systematically analyzes the current dilemma of consumers’ rights and interests protection in combination with the “Interpretation of the Supreme’s Court on the Application of Law in the Trial of Civil Disputes Arising from Prepaid Consumption” (hereinafter referred to as the “Interpretation” in 2025, and proposes an optimization path for the system.

关键词： 企业社会责任   供应链渠道管理   营运资金管理效率   利益相关者  

摘要： 本文将企业经营活动营运资金按照其与供应链上中下游的关系划分为采购、生产和销售渠道营运资金,并基于各渠道关联的不同利益相关者参与企业运营活动的差异,将企业社会责任区分为内外两部分,以精准分析内外部社会责任对供应链各渠道营运资金管理的影响作用。研究发现,外部企业社会责任的履行能提升采购、销售渠道营运资金管理效率,分别通过降低与供应商的采购关系波动和与客户的销售关系波动的路径来实现;内部企业社会责任履行可以提高生产渠道营运资金管理效率,通过构建良好的员工向上沟通渠道这一路径来实现。同时发现,企业实施外部社会责任战略,能提高采购和销售渠道营运资金管理效率;实施内部社会责任战略,能提高生产渠道营运资金管理效率。本文研究的结论能为企业有效履行社会责任、合理配置供应链不同渠道的资金资源,进而提升资金管理效率提供借鉴。

关键词： 基础价值   评价要素   商誉   消费者权益   市场秩序  

摘要： 我国《商标法》引入惩罚性赔偿规则已逾十载,但目前仍存在适用率较低的问题,明确该责任成立要件的认定标准对条款适用具有重要意义。通过采纳动态体系论为“情节严重”要件构建的评价框架既摒弃固定要件的僵硬性,又远离纯粹一般条款的漫无边际性,提升了该规则应对多样复杂社会实践的可操作性。回溯商标侵权惩罚性赔偿规则的基础价值,需要兼顾商标专用权人民事权益的保护和市场竞争秩序等社会公共利益的维护。反映在多元评价要素的层面,可以具体化为其侵权行为的次数、持续时间、涉及范围、实施规模与方式、商誉贬损情况、消费者权益受损以及对第三方竞争企业的影响。通过对上述限定要素的“混合比例”进行可变地构造,使其灵活满足个案的具体情况。

关键词： 国家治理   公共受托责任   企业社会责任   社会责任报告  

摘要： 企业社会责任是国家治理体系中应有之义,研究企业社会责任体系构成具有重要意义。文章从文献梳理、法理分析、理论分析、实务考察等多角度分析企业社会责任体系构成,以期丰富充实理论研究和指导实践。企业社会责任体系涵盖经济、社会和环境多个层面,其具体目标要素包括遵从性、健全有效性、真实性、合法性、经济效益性(经济性、效率性、效果性)、社会效益性(公平性、安全性)、生态效益性(环保性)、担当性、廉洁性和前瞻性等。

关键词： 企业数字化转型   企业社会责任   审计质量  

摘要： 企业数字化转型是推动数字经济与实体经济深度整合的核心引擎,对促进数字技术与经济高质量发展有着不可替代的作用。本文选取我国沪深A股上市公司2010~2020年间的数据作为样本,综合考虑数字化转型特点,使用Python抓取年报中与数字化转型相关的词汇频率衡量企业数字化转型程度,深入探讨企业数字化转型和审计质量之间的关系及其作用机制。研究结果显示,数字化转型有助于提升审计质量,企业社会责任在两者之间关系中具有部分中介效应,数字化转型能够促进企业履行社会责任,从而提高审计质量。在建设数字中国的大背景下,该研究结果具有重要意义,为推动企业数字化转型和社会责任履行、审计质量提升提供了新的启示。The digital transformation of enterprises serves as a crucial driving force for the deep integration of the digital economy and the real economy, and it is essential for advancing digital technology and enhancing economic quality. This study employs data from Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges over the period from 2010 to 2020. Given the unique characteristics of digital transformation, the study utilizes Python to analyze the frequency of digital transformation-related terms in annual reports, thereby evaluating the extent of digital transformation in these companies. It further investigates the relationship between digital transformation and audit quality, as well as the underlying mechanisms at play. The findings indicate that digital transformation contributes to improving audit quality. Corporate social responsibility (CSR) acts as a partial mediator in this relationship. Specifically, digital transformation can facilitate the fulfillment of CSR by enterprises, which in turn enhances audit quality. Against the backdrop of the Digital China initiative, this study holds significant implications and offers novel insights for promoting the digital transformation of enterprises, improving CSR performance, and enhancing audit quality.

关键词： 数字医疗平台   企业社会责任   双边市场   政府补贴   定价策略  

摘要： 数字医疗平台企业社会责任(CSR)问题日益凸显,成为亟待解决的重要课题。文章基于双边市场理论构建由一个数字医疗平台提供在线医疗服务的系统,研究平台在考虑政府补贴情况下的CSR策略和定价策略,并进行仿真分析。结果表明:(1) 数字医疗平台CSR投入能够优化服务定价提升患者数量,但不利于医生数量,而政府补贴会刺激医患规模的双重增加。(2) 尽管CSR投入会提高数字医疗平台的运营成本,但也能促进整体效益的逆势上扬,实现经济效益和社会效益的双赢。(3) 政府补贴能够促进数字医疗平台CSR投入和定价水平的同步上涨。(4) 政府补贴能够显著增强患者效益,提升患者满意度和信任度。The issue of corporate social responsibility (CSR) of digital medical platforms has become increasingly prominent and has become an important issue to be solved urgently. Based on the two-sided market theory, this paper constructs a system of online medical services provided by a digital medical platform, studies the CSR strategy and pricing strategy of the platform under the condition of considering government subsidies, and conducts simulation analysis. The results show that: (1) The CSR investment of digital medical platform can optimize service pricing and increase the number of patients, but it is not conducive to the number of doctors, and government subsidies will stimulate the double increase of doctor-patient scale. (2) Although CSR investment will increase the operating cost of the digital medical platform, it can also promote the overall benefit to rise against the trend and achieve a win-win situation of economic and social benefits. (3) Government subsidies can promote the simultaneous increase in CSR investment and pricing level of digital medical platforms. (4) Government subsidies can significantly enhance patient benefits and improve patient satisfaction and trust.

关键词： 第三方支付   消费者权益   信息披露   资金安全   个人信息保护  

摘要： 随着电子商务的蓬勃发展,作为金融中介的第三方支付平台得以产生和发展。第三方支付的广泛运用在给消费者带来便利的同时,也为消费者权益的保护带来新的挑战。当前,第三方支付平台在信息披露、消费者财产安全和个人信息安全等方面存在的问题尤为突出。为有效应对这些挑战,需要采取多方面的措施。首先,应当完善第三方支付平台的信息披露机制。通过优化信息披露方式、扩大信息披露范围等手段,强化平台自身经营信息的公开透明度。其次,应当持续提升第三方支付平台的安全保障义务。通过技术升级和制度完善,改进差错支付处理机制,切实保障消费者的财产权益。最后,应当健全对第三方支付平台的监管机制,明确平台在个人信息收集、存储、使用等方面的责任边界。With the vigorous development of e-commerce, the third-party payment platform as a financial intermediary has emerged and developed. The wide application of third-party payment not only brings convenience to consumers, but also brings new challenges to the protection of consumer rights and interests. At present, the third-party payment platform has particularly prominent problems in information disclosure, consumer property security and personal information security. To effectively address these challenges, a multifaceted approach is required. First of all, the information disclosure mechanism of third-party payment platforms should be improved. By optimizing the way of information disclosure, expanding the scope of information disclosure and other means, strengthen the openness and transparency of the platform’s own business information. Secondly, the security obligations of third-party payment platforms should be continuously improved. Through technology upgrading and system improvement, the error payment processing mechanism will be improved to effectively protect the property rights and interests of consumers. Finally, the supervision mechanism of third-party payment platforms should be improved, and the responsibility boundaries of platforms in the collection, storage and use of personal information should be clarified.

关键词： 企业社会责任   企业伦理   企业可持续发展   企业公民   利益相关者管理   ESG   企业社会责任运动  

摘要： 将企业与社会领域的核心概念/领域、企业与社会领域的任务及企业社会责任运动的目的联系起来分析,可以发现,企业社会责任、企业伦理、企业可持续发展、企业公民、利益相关者管理、ESG等,对于回答企业与社会领域的三大问题,进而实现企业社会责任运动的目的,有各自的作用,它们之间存在着动态的互补和替代关系,应该而且可以共同发挥作用。

关键词： 典型案例   市场监管总局   直播电商   消费者权益  

摘要： 为加强直播电商监管,保护广大消费者合法权益,各级市场监管部门依法履职尽责,近期查办了一批直播电商典型案例。为引导直播电商经营主体依法合规经营,震慑违法违规行为,共同营造网络交易良好生态,现选取一批案例予以公布。