石油化工项目环境风险评价社会参与机制研究

石油化工项目环境风险评价是项目立项建设之前必须经过的一道程序,只有通过了环境风险评价,项目才能施工建设、投产运行,在环境风险评价过程中,必须尊重公众的知情权,引导公众更加广泛地参与环境风险评价。文章根据现有的研究资料,就石油化工项目环境风险社会参与机制进行分析和阐述,论述了社会参与机制构建的必要性,以及在环境风险评价当中如何引导社会参与,以增强项目建设透明性,避免出现社会参与度不够,影响到项目的施工建设,希望能够对石油化工项目环境风险评价提供一些帮助和启示。     

对外承包工程企业风险管理对策研究

对外承包工程面临的国际形势复杂多变,存在大量的管理风险.企业风险管理可以划分为风险环境信息明确、风险评估、风险处理与风险监管4个部分,每个部分都应该发挥积极的作用.对外承包工程项目面临的风险可以划分为项目环境风险、项目参与风险和项目管理风险3类.针对这3类工程项目风险,应该构建可靠的风险管控机制,有效控制风险的发生,将...     

重大政策项目社会稳定风险评估体系研究

建立社会稳定风险评估机制,对于促进重大项目的可持续性以及与当地社会的和谐发展,都具有非常重要的现实意义。社会风险稳定评估体系是包括政治、经济、社会、环境和工程等多个因素组成的复合系统。本文设计了包括项目法律和政策评估风险系统、项目社会和环境风险系统、项目建设风险系统、项目运行风险系统四个子目标层的社会风险稳定评估体系,最后提出包括完善相应的法律法规、转变政府职能、建立跨部门工作的协调沟通机制以及提高评估方案透明度与公众参与度等建议。     

代建制项目风险因素浅析

代建制项目风险因素的确定是项目风险管理的基础。风险因素因其与项目的资金情况、施工水平、项目所处地域、项目实施的时间等大环境关联度较高,所以,在项目的风险因素的确认过程中就要充分考虑到以上这些因素对风险管理的影响。文章从政策风险、环境风险、管理风险、经济风险四个方面对代建制项目管理的风险因素进行了梳理和分析,具有较强的实际指导意义。     

加气站环境风险分析

分析铁岭某压缩天然气(CNG)加气站项目的环境风险,对其进行重大危险源辨识、风险识别、源项分析,并提出环境风险防范措施及应急预案。     

基于风险调整的新能源项目投资决策模型研究北大核心

一、模型构建 （一）模型原理基于实物期权的项目价值评估中,在计算净现值时,使用无风险利率暗含假定项目是处于静态的环境下,将未来各期的净现金流贴现为当期的现值,没有考虑外界的风险环境给项目带来的影响;计算期权价值时,将风险看做可以带来收益的机会。然而并非所有的风险都能带来有利的机会,这样只是将风险作为可以利用的机会而不考虑风险带来的不利影响会造成项目价值的高估。为了将风险因素对项目的不利影响纳入评价体系,     

码头料物流仓储建设的海洋环境风险分析

本文对料物流仓储项目海洋环境风险进行分析评价,并对主要风险防范提出措施,以降低该项目的环境风险.     

基于风险调整的新能源项目投资决策模型研究

正一、模型构建(一)模型原理基于实物期权的项目价值评估中,在计算净现值时,使用无风险利率暗含假定项目是处于静态的环境下,将未来各期的净现金流贴现为当期的现值,没有考虑外界的风险环境给项目带来的影响;计算期权价值时,将风险看做可以带来收益的机会。然而并非所有的风险都能带来有利的机会,这样只是将风险作为可以利用的机会而不考虑风险带来的不利影响会造成项目价     

油田项目审计风险探析

油田项目自身的特点决定了油田项目审计风险较高,本文对油田项目各阶段可能存在的审计风险进行分析,并从审计环境、审计人员、审计方法等方面提出了防范措施。     

城市安全视角下地下工程核心安全风险演化机理及其管控

揭示城市地下工程核心安全风险的形成与演化机理,是实现有效安全风险管控的前提。研究立足项目层面,聚焦于风险形成和发展的全过程,采用扎根理论方法构建了城市地下工程核心安全风险驱动因素及其演化的概念模型。模型中包含了核心安全风险的形成环境、驱动因素、演化过程三种关系:一,时空环境与孕险环境共同构成了核心安全风险的形成环境;二,组织因素、主体因素和技术因素是驱动核心安全风险演化的主要因素;三,核心安全风险呈现出"风险潜伏—风险发展—风险爆发—事故形成"的风险演化链。研究有助于深化对城市地下工程核心安全风险形成和演化的认识,为项目参与方实施有效管控提供针对性的管理思路和实施路径奠定理论基础。     

企业环境风险管理与环境负债评估框架研究

随着环境污染问题的日趋加重,企业面临的环境风险也随之增大,并可能承担环境负债责任。基于企业环境风险管理的基本原理和技术,从企业环境全过程管理角度出发,结合环境风险评价方法和管理程序、环境损害总费用分析框架并设计企业环境负债评估与管理程序。具体步骤为环境风险点确定;环境风险初步评估分析;现场取样与测试;环境损害的货币化评估;环境义务清偿与损害恢复;可持续监控。该程序可为企业环境风险管理、环境负债防范提供一个科学有效的评估与控制框架。     

Environmental policies,national culture,and stock price crash risk: Evidence from renewable energy firms

This study investigates the impact of country‐level environmental performance and national culture on the stock price crash risk of renewable energy firms. Employing a large sample of 626 renewable energy firms across 31 countries, we find a significant nonlinear relationship between country‐level environmental performance and crash risk. National culture dimensions are found to strongly predict the crash risk of renewable energy firms, particularly after the global financial crisis. On the contrary, national culture dimensions and environmental policies are observed to not exert any significance in explaining the crash risk of fossil fuel firms. Our results are robust with respect to alternative measures of stock price crash risk and the endogeneity of national culture dimensions. Overall, the findings of this paper contribute to the environmental economics literature by providing new evidence regarding the role of societal and environmental factors in explaining the stock price crash risk of energy firms.     

Empirical analysis of the integration of environmental risks into the credit risk management process of European banks

About 15 years ago, banks started to integrate environmental risks into their credit risk management procedures. In this article, a survey of the European banking sector focusing on the analysis of the integration of environmental risks into all phases of the credit risk management, rating, costing, pricing, monitoring and work‐out, is presented. The integration of environmental risks into the whole credit risk management process is important because only then is an adequate risk management guaranteed. The results show that banks integrate environmental risks especially into the rating phase, but not in all phases of the credit management process, though this is recommendable because these risks influence all phases of the credit management process. Furthermore, significant differences in integrating environmental risks between banks that are signatories of the UNEP statement by banks on the environment and sustainable development and banks that had not signed this agreement so far could be found. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Corporate environmental performance,environmental management and firm risk

Using a sample of 1,632 U.K. firm‐year observations from 2002 to 2013, this paper investigates the impact of multidimensional corporate environmental performance (CEP) on firm risk. Considering two dimensions of CEP, namely environmental management performance (EMP) and environmental operational performance (EOP), we find that EMP serves as an effective mechanism in reducing firm risk, and such an effect is mainly driven by the manufacturing sector. Meanwhile, there is no clear association between EOP and firm risk. However, our findings highlight a moderating effect of EOP on the relationship between negative EMP and firm risk. This provides new insights into the value of multidimensional CEP and suggests that the complex relationship between outcome‐ and process‐based environmental performance is important for understanding the real effects of CEP on firm risk. Our results have important implications for managerial decision‐making in strategy and risk management, as well as for policymaking in environmental regulation.     

The effects of environmental risk information on auditors' decisions about prospective financial statements

This study tests a model of how auditors make decisions when presented with environmental risk information in the context of a task that requires their professional opinion on a company's forecasted information. Auditing provided a small-world context where declarative and procedural knowledge have been well documented in terms of the rules for analysing financial information. This research uses a conceptual modelling approach to determine auditors' perceptions of environmental risk information and the effects on their judgement and decision choices when issuing an examination report supporting forecasted financial statements. Auditors were provided with environmental risk information that they had to process and integrate in their decision-making. The results demonstrated that auditors act on unfamiliar declarative knowledge using their standard procedural knowledge. The results from eighty-four senior auditors displayed evidence that auditors' perception of environmental risk information is downplayed compare to the traditional accounting information during their judgement and decision choice phases. When confronted with conflicting information, auditors tend to place more reliance on financial rather than environmental risk information. One of the implications of this study is that auditors should be trained to handle non-traditional information, such as environmental risk.     

企业突发环境事件风险评估编制技术要点探讨

环境风险评估包括风险识别、风险分析和风险评价的全过程,突发环境事件风险评估对于企业增强风险防控和事故应对能力具有重要意义。论文以江苏某食品制造企业为例,从突发环境事件风险评估的程序出发,对环境风险识别、突发环境事件情景分析、风险防控措施和应急管理差距分析、风险等级划分等编制技术要点进行分析和说明,为企业开展突发环境事件风险评估提供一定的参考。     

环境规制、流动性风险与债务融资成本

环境规制会影响企业经营和银行对企业的风险评价,进而影响企业债务融资成本。本文以我国A股2012~2017年重污染行业上市公司为研究对象,研究了环境规制对债务融资成本的具体影响。研究结果显示,环境规制强度对重污染企业债务融资成本具有正向影响作用;且这种影响效应在小规模企业和非国有企业更加显著;进一步研究发现,环境规制通过流动性风险路径影响企业债务融资成本。本文的研究丰富了企业债务融资成本相关文献,对企业加强债务融资管理与政府实施环保政策具有一定的启示作用。     

How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance?

The current study aims to answer dual, related questions: Does corporate environmental policy affect corporate reputation, and does this link also influence risk‐adjusted profitability and company's risk? With a comprehensive framework involving analyses of each question, among a sample of firms traced by the Reputation Institute, this study reveals several notable results, after correcting for endogeneity biases. First, environmental engagement and green product innovation are both antecedents of corporate reputation. Second, corporate reputation has a positive impact on risk‐adjusted profitability and Z score indicator of financial distress risk. Thus, corporate environmental responsibility and green practices represent cospecialized assets that enhances an intangible asset, namely, corporate reputation. The latter influence constitutes a missing link between sustainable development and the firm's financial performance. Overall, environmental engagement and corporate reputation act as insurance‐like protections of firm competitiveness.     

Effect of green innovation strategy on firm‐idiosyncratic risk: A competitive action perspective

Despite increasing concern for corporate environmental responsibility in numerous industries, the relationship between green innovation strategy (GIS) and idiosyncratic risk is a rarely scrutinised topic, particularly in the automotive domain. In this study, we empirically explore the association between GIS and idiosyncratic risk and analyse the moderating role played by the firm's competitive action. We rely on the secondary information sourced for 132 top automotive firms, in the period ranging from 2011 to 2017 by applying the system generalised methods of moments estimator to the dynamic panel data model. Our findings indicate that GIS significantly reduces the idiosyncratic risk of all firms, and this relationship strengthens with the increase in the competitive action of the firms. Our evidence supports “it pays to be green” firm heterogeneity argument. This study highlights the academic and managerial implications and focuses on the environmental issues published in environmental management literature.