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Frontiers | A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance

Small and medium sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China’s economy but also for their large share of total discharged pollutants. Despite the widely acknowledged importance and benefits of Environmental Management Accounting (EMA), the level of adoption and implementation of EMA practice is still weak within SMEs in many countries, especially in China. The current systematic review aims to identify the barriers affecting the Chinese SMEs for adopting environmental management accounting practices along with the critical success factors required for adopting EMA practices by SMEs and their top management for ensuring sustainable corporate environmental performance in China. The study is carried out following the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) guidelines. Seventy-three articles were found to be eligible to be included in the systematic review, which was pu

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Utah lawmaker pushes HOA in Cottonwood Heights to cut back on watering

Utah lawmaker pushes HOA in Cottonwood Heights to cut back on watering
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正確處理工程危機建商譽(文:阮穎嫻) (09:00) - 20210713 - 文摘

1997年後香港有多單工程失誤或偷工減料的情况,包括基建和樓宇,比較轟動的要數1990年代沙田圓洲角短樁醜聞,導致兩幢樓要整幢拆卸,時任房委會主席王䓪鳴主動請辭。工程問題究竟是個別事件,還是系統性問題,需要正視。有可能是因為建築物料費用高昂,工人工資上升,加上出現偷工減料情况容易掩蓋,而且樓宇建成後米已成炊,即使工程質素不盡如人意,大部分情况只能勉強接受。這些誘因可能促使承建商鋌而走險,降低工程質素從中獲利。 危機處理慷慨及時 沒釀公關災難 雖然工程出現失誤,但發展商的危機處理方式,值得一讚。是次柏傲莊出事,發展商決定開誠布公,承認失誤,並給予賠償,與其他企業掩蓋錯誤的作風截然不同。例如港鐵的沙中線工程爆出醜聞,在仍然有《蘋果日報》的日子,有線人報料,每天唧牙膏式地爆一�

阮穎嫻:正確處理工程危機建商譽 - 20210713 - 觀點

阮穎嫻:正確處理工程危機建商譽 【明報文章】新世界旗下樓盤柏傲莊開售時已成市場焦點,仍記得售樓部的高層捧着枝葉繁茂的綠色盆栽開賣,宣傳城市中的農莊概念。事實上,樓盤在鐵路站上蓋,非常近市區,在香港實屬罕有,而且開價貼市具競爭力,結果大受歡迎,最誇張的一輪超額認購約80倍,成「97後票王」。可是忽然傳出工程紕漏,發展商宣布,有兩棟樓宇(第1座及第8座)要拆卸重建。 1997年後香港有多單工程失誤或偷工減料的情况,包括基建和樓宇,比較轟動的要數1990年代沙田圓洲角短樁醜聞,導致兩幢樓要整幢拆卸,時任房委會主席王䓪鳴主動請辭。工程問題究竟是個別事件,還是系統性問題,需要正視。有可能是因為建築物料費用高昂,工人工資上升,加上出現偷工減料情况容易掩蓋,而且樓宇建成後米已成炊,即使工程�

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