Enhancing environmental information transparency through corporate social responsibility reporting regulation

This research aims to contribute to the scientific debate about the lack of interlinkages between mandatory non-financial reporting and sustainable business models. For our purposes, a counter-accounting analysis was conducted on the non-financial reports of a sample of 145 Italian firms interested by the Directive 2014/95/EU effects. Specifically, the study adopts an empirical approach to evaluate environmental information transparency, which represents one of the main critical issues concerning the non-financial declarations prepared by European Italian Public Interest Entities (PIEs) to comply with Directive 2014/95/EU. The results highlight that corporate governance and report characteristics affect environmental transparency. Furthermore, the results confirm the overall attitude to avoid the disclosure of unfavourable or unavailable environmental information through impression management strategies. Finally, the analysis underlines the opportunities for policymakers to rethink mandatory non-financial reporting to sustain the ecological transition of European PIEs.     

Investigating the link between managers' green knowledge and leadership style,and their firms' environmental performance: The mediation role of green creativity

Despite extensive literature on green hotel management and sustainability, scant attention has been given on the role of managers to solve environmental related issues. This study's aim is to assess the effects of managers' green knowledge and green transformational leadership on firms' environmental performance with the mediating effect of green creativity. The study analyzes the perceptions of 363 employees in different managerial positions of the hotel industry employing Partial Last Square Structural Equation Modeling. The findings of the study show a positive effect of green knowledge and green transformational leadership on green creativity and green transformational leadership on environmental performance. Furthermore, green creativity is also found to have significant mediating effect between green knowledge and environmental performance, and green transformational leadership and environmental performance relations. The main implication of the current research is that managers' green concerns might help the stakeholders in the hotel industry to respond through appropriate green initiatives for their organizations. Further suggestions for literature and practice are discussed.     

Do environmental regulations hamper small enterprises' market entry? Evidence from China

Due to the serious increase of environmental pollution in China, environmental regulations have become significantly stringent. Such regulations are playing an increasingly important role in the development of small enterprises (SEs) in China, especially in SEs' market entry. However, existing studies pay little attention to this issue. This paper investigates for the first time the effect of environmental regulations on SEs' market entry and the mechanism of environmental regulation effects in China. We consider two sets of panel data for the periods 2003–2010 and 2012–2015 in China. We also use the fixed effect model and the instrumental variable method to explore the role of environmental regulations in SEs' market entry. The results show that, overall, environmental regulations play a significantly positive and robust role in SEs' market entry. However, the mechanisms associated with the effect of environmental regulations on different innovative types of SEs differ. Environmental regulations promote the market entry of SEs with product innovation, but this impact is not significant for SEs with research and development (R&D) activities and R&D institutions. Our findings indicate that China's SEs prefer product innovation, which is a lower level innovative type, over R&D innovation, as a means to avoid the negative impact of stringent environmental regulations.     

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

Several studies have found a relationship between corporate social and environmental disclosure and firm value (FV) or accounting profitability. Where environmental disclosure has been the focus, though, only single-country studies have been published, and most of the previous research concerns the developed world. This study examines the association between corporate environmental disclosure (CED) and FV in the Gulf Cooperation Council (GCC) countries, where CED has been increasing from its previous low base. Findings from a multicountry sample of 500 firm-year observations using a 55-item unweighted environmental disclosure index suggest that CED is significantly and positively related to FV as measured by Tobin's Q (TBQ). The relationship is robust to using a weighted version of the disclosure index, individual countries and environmental disclosure subindices. Some evidence of a positive relationship between CED and return on assets is also found, but even where statistically significant, the relationship is much weaker than in the case of TBQ. For empirical and theoretical reasons, we recommend that future studies pay greater attention to market-based proxies, if possible, when investigating the value relevance of CED in both developed and developing countries. Our results suggest that both managers and policymakers in GCC countries should take a positive view of expanded CED.     

乡村振兴背景下乡村旅游环境正义实现途径

［目的］为改变乡村旅游非生态化发展的现状，全面实现乡村振兴。［方法］结合使用文献综述法和实地调研法，基于环境正义理论，将环境问题与社会正义结合起来分析乡村旅游环境问题产生的根源。［结果］一直以来，乡村旅游作为实现乡村振兴的重要方式都过于追求经济效益，而忽视了给乡村旅游地及其周边区域带来的环境污染和生态破坏，造成乡村旅游种际环境非正义和人际环境非正义。［结论］代内人际环境正义的实现是解决乡村旅游环境问题的关键，确保未来乡村旅游发展的环境正义导向和矫正当前存在的环境非正义是必须同时兼顾的两个方面。实现乡村旅游环境正义，一方面应增强主体的环境正义意识、构建公正的环境相关制度以确保乡村旅游未来发展的环境公正导向，另一方面应探索建立乡村旅游生态补偿制度对已经造成或现阶段无法避免的环境非正义结果进行矫正，实现补偿正义。     

环境公平感知、社会信任与农户低碳生产行为*——以农膜、秸秆处理为例

［目的］研究旨在探讨环境公平感知和社会信任与农户低碳生产行为之间的关系，为促进农户生产行为向低碳化方向转变提供对策建议。［方法］基于陕西和甘肃两省的村域调查数据，以农膜和秸秆处理为例，运用二元logistic模型探讨环境公平感知和社会信任对农户低碳生产行为的影响，并结合分层回归分析了社会信任在环境公平感知和农户低碳生产行为间的调节效应。［结果］（1）在环境公平感知维度中，人际公平感知正向影响农户的农膜和秸秆处理行为； （2）对社会信任来讲，人际信任对农户农膜和秸秆处理行为均有显著的促进作用，而制度信任仅对农户秸秆处理行为具有正向影响； （3）人际信任在种际公平感知和农户农膜处理行为之间具有显著的正向调节效应，而制度信任在两者之间具有显著的负向调节效应； 同样，人际信任在人际公平感知和农户秸秆处理行为之间具有正向调节效应，而制度信任弱化了人际公平感知对农户秸秆处理行为的影响。［结论］环境公平感知和社会信任是影响农户低碳生产行为的关键因素，且社会信任在种际公平感知和农户农膜处理行为之间以及在人际公平感知和农户秸秆处理行为之间具有显著的调节作用。     

健全我国企业环保信用评价法律制度的正当性面向

《环境保护法》等环境法律体系日渐趋同的多元共治理念，渗透并引发环境法律制度体系的结构性转型；国内环境信息公开制度保障公众环境知情权的核心功能不能容纳企业环保信用评价制度的制度功能；信用制度与信息制度错序产生的国内外法治及社会环境迥异等，决定了我国企业环保信用评价制度健全的正当性面向。     

Understanding consumers' purchase intentions toward natural‐claimed products: A qualitative research in personal care products

In recent years there is a trend of consuming natural products for a sustainable and healthier life. Therefore, firms began aligning their strategy with sustainability by communication strategies that they produce natural products, which are better for health as well as the environmental sustainability. However, sometimes these claims may be deceptive. The purpose of this paper is to understand the consumers' purchasing intentions toward products claiming naturalness in their advertising and packaging strategies. This research also examined greenwashing perceptions and their potential roles in purchasing intentions. In‐depth face‐to‐face interviews carried out with 20 Turkish women regarding personal care products (local brand and international brand). The findings of the interviews revealed eight themes (perceived greenwashing, perceived green image, price perception, environmental concern, green trust, skepticism, perceived risk, and purchase intention). This study contributes to predict a framework from consumer viewpoint for identifying the themes related to greenwashing.     

Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China

Under increasing regulatory pressure to disclose environmental impacts, corporate environmental information disclosure (EID) is becoming more prevalent. However, the motives for EID and disclosure approaches (i.e., symbolic or substantive) remain controversial. Using a sample of data for 742 listed manufacturing firms in China across 3 years, we provide evidence to show that the level of EID is significantly positively associated with a firm's advertising intensity and that firms in moderately competitive industries have a higher propensity for adopting an EID‐based differentiated strategy than firms in stronger or weaker competitive industries. We also find that firms that are more sensitive to environmental issues strategically understate their environmental impact when directly facing consumers. Our results suggest that the implementation of corporate EID is strategic and that firms have strong market motives, even under regulatory pressure to demonstrate legitimacy. We discuss this study's contributions to research on EID theory and implications for strategic EID management.     

基于DEA模型的建筑业环境行为效率评价研究

对建筑企业进行环境行为效率评价是促进我国建筑行业健康可持续发展的重要手段。根据建筑行业特点及我国现有的企业环境信用标准,构建了建筑企业环境行为评价的投入产出指标体系,将改进的数据包络分析方法模型运用到企业环境行为效率评价领域,解决了现有企业评价研究主观性突出的问题,得出建筑企业评价分析方法。在此基础上对某代表性建筑企业2010—2017年环境行为数据进行了评价分析。分析结果表明该企业环境行为总体效率良好,但鉴于出现了奇数年和偶数年的效率波动情况,仍需提高环境行为效率。