The article uses the literature material law, expert interview method, mathematical statistics, the author of Suzhou University, Chengdu research, education of Guangdong Institute of Education, Guangdong teachers college education schools such as the current sports education professional study, and the similarities and differences in teaching outline of education of Guangdong province basketball specialty to conduct a comprehensive study and analysis and comparison on the current situation of education of Guangdong teachers college basketball in the system. This paper expounds the Guangdong education normal study and the Guangdong education status of school physical education professional basketball specialty courses, for Guangdong teachers college education reform of physical education professional basketball specializing in research, and the Guangdong education for theory reference.
Water is a valuable resource in the world, and water resource management is an important aspect of corporate social responsibility. Does water resource management affect corporate financial performance? What is the influencing path? To find the potential relationship and influencing mechanism between water resource management and corporate financial performance, based on configuration thinking, we selected 259 A‐share listed manufacturing corporates from 2015 to 2021 as research samples, using fuzzy set qualitative comparative analysis method (fsQCA) to explore the configuration and influencing path of water resource management affecting financial performance. Then we analyzed it with the configuration that CSR score (excluding “environmental responsibility”) affects financial performance. Our results show that: (1) poor water management and low CSR score will lead to bad corporate financial performance, but the former's severity of negative impact on corporate financial performance is more than that of the latter. Specific configurations indicate that companies with little water‐related concrete actions implemented and technology innovation will severely hurt the financial performance. (2) Good water resources management cannot directly achieve high financial performance while high CSR score can make it, indicating that water resource management is a necessary but not sufficient condition for high corporate financial performance. Our research has unmasked the "black box" influencing mechanism of water resource management on corporate financial performance to some extent, which makes the configuration relationship between water resource management and financial performance clearer, therefore owns certain theoretical significance and practical value in the field of CSR and environmental management.
This study explores factors that drive environmental accounting information disclosure (EAID) among corporations in China. Using a sample of 200 A-shared listed firms, we apply a structural equation model (SEM) and multiple linear regressions to examine how, and to what extent, external pressure, corporate performance and corporate governance affects the EAID of corporations. The results show that external pressure and corporate performance can significantly and positively affect corporate EAID. Regarding external pressure, government regulations, media pressure and loans are the most important driving factors, whereas profitability and sales ability are the most important ones among corporate performance factors. However, we found that governance factors have no significant impact on EAID. This paper enriches research on environmental accounting information disclosure and provides important insights for Chinese regulators into effective ways of fostering disclosures of environmental accounting information and raising corporate awareness of CSR fulfillment to ensure sustainable development.
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