关于环境成本问题的探讨

当代会计工作的一个突出问题是．环境资本如何在会计计量中得到体现，以便贯彻可持续发展战略。上世纪90年代，国际标准组织颁布了ISO14000环境管理国际标准。随之，一些欧美企业开始公布环境成本信息。环境成本逐渐成为企业经营成本不可忽视的部分。     

重要环境因素--对外信息交流的重要内容

国家质量监督检验检疫总局、国家标准化管理委员会于2005年5月10日联合发布并于2005年5月15日实施的GB／T24001-2004／ISO14001：2004《环境管理体系要求及使用指南》标准中，4.4.3要素要求：“组织应决定是否就其重要环境因素与外界进行信息交流，并将决定形成文件”。从字面上看，标准把是否将组织的重要环境因素向外界进行信息交流的决定权交给了组织。这是否意味着企业可以根据自身经营管理的情况随意决定不向外界进行信息交流呢？而且根据标准4．4．3．2的要求。组织对外界信息交流还包括“在发生紧急状况或事故时与受影响或其关注的外部相关方进行信息交流”。那么，在组织策划对外界的信息交流时应如何考虑呢？     

浅谈食品企业的社会责任

入世10年后的今天,国际标准ISO26000《社会责任指南》已向我们走来。ISO26000是国际标准化组织(ISO)为组织社会责任活动提供相关指南的一项国际标准,内容涉及组织治理、人权、劳工实践、环境、公平运营实践、消费者问题、社区参与和发展等问题。该标准已于2010年11月1日由ISO正式发布实施,并提倡各国自愿采用。目的和作用制定ISO26000《社会责任指     

企业环境管理与环境报告基本框架的比较

就企业环境管理及其报告的基本架构，国际上已出现了许多相关指南，它们为企业制定报告文本，提高报告质量起到了非常重要的作用。本文概述国内外企业环境报告及其指南的发展动态，选择分析影响最大的全球报告倡议组织（GRI）、日本和英国的相关指南，并与我国《关于企业环境信息公开的公告》相比较，重点阐述为什么报告、如何报告和报告什么三方面内容。在此基础上，提出了我国自愿型企业环境报告制度的基本框架。     

环境问题给企业带来的约束及对策

近年来,环境问题已成为人类所关注的焦点问题之一.国际标准组织(ISO)已于90年代颁布了ISO14000系列的环境管理国际标准,欧美一些国家的企业也开始公布一些环境成本的信息报告,国际贸易也出现了"绿色贸易壁垒"的端倪.     

浅谈相关方在ISO14020环境标志和声明系列标准中的重要地位

“相关方 (interested party)”的概念在 ISO14001标准形成之初就给予了明确定义，它是指：“关注组织的环境表现 (行为 )或受其环境表现 (行为 )影响的个人或团体”。 　　在指导企业建立与实施环境管理体系的统帅标准—— ISO14001和 ISO14004中，有关“相关方”的内容几乎遍布于体系运行的各个关键要素当中。如， ISO14004在管理者实施或加强环境管理体系的重要原则中有这样的表述：“需建立并保持与内外相关方的信息交流”、“鼓励承包方和供方建立环境管理体系”。之所以如此，是因为 ISO14000的产生一方面来自于国际竞争的需要…     

技术性贸易措施应对活动中信息资源交流初探

有效的信息交流是开展技术性贸易措施应对活动的基础条件,这些信息涉及相关的技术标准、技术法规、产品进出口的检测与贸易数据,以及技术发展趋势等诸多方面。技术性贸易措施的信息交流可分为行业、跨行业等不同层面。为促进信息交流活动的开展,建议推动地方与行业信息平台建设,促进国家、地方、行业间的信息交流与互动;突出行业组织在信息交流中的地位;建立健全并规范技术性贸易措施信息管理与交流的制度。     

社会责任报告中的环境信息披露

本文以中国百强企业社会责任报告为研究对象,采用指数法,通过构建既遵从国际规范又符合中国实际的评价指标体系,对上述企业报告中环境信息披露的完整状况进行详细分析,全方位探寻这些企业报告中环境信息披露的现状和存在的问题.结果表明:①百强企业社会责任报告的发布水平一般,而环境信息披露总体水平较差,且两者与发达国家相比在数量上和质量上都有明显差距,因此从国家层面发布更权威的信息披露指南、加强企业的社会责任意识与环境管理意识已经迫在眉睫；②总体上看,环境相关行业(高耗能和重污染行业)的环境信息披露水平要优于环境非相关行业,民营企业的环境信息披露水平要略优于国有企业；③定量指标披露状况差是研究对象中普遍存在的一个通病,由此反映出,我国企业的环境管理还有很大的提高空间；④在我国体制下,政府对企业管理要求的高低对企业行为具有重要影响.动员社会力量,努力营造一种强大的社会压力机制,将是提高我国环境管理有效性的最重要手段.     

ISO14001标准的社会环境特性

ISO14001为各类组织提供了一个标准化的环境管理模式，我们称之为环境情理体系（EMS）。标准对环境管理体系的定义是：“全面管理体系的组成部分，包括为制定。实施、实现、评审和维护环境方针所需的组织结构、策划活动、职责、操作惯例、程序、过程和资源”。实际匕，环境管理体系就是企业内部对环境事务实施管理的部门、人员、管理制度、操作规程及相应的硬件措施，一般说，企业对环境事务都进行着什理，但大多不够全面、不够系统，不能称之为环境管理体系。另一方面，这套管理办法是否真正有效？是否能适应社会发展需求？适应环境保护…     

如何实施ISO14000环境管理体系认证

ISO14000是国际标准化组织(ISO)第207技术委员会(TC207)从1993年开始制定的一系列环境管理国际标准,它包含了环境管理体系(EMS)、环境管理体系审核(EA)、环境标志(EL)、生命周期评估(LCA)、环境行为评价(EPE)等国际环境管理领域的研究与实践的焦点问题,向各国政府及各类组织提供统一、一致的环境管理体系、产品的国际标准和严格、规范的审核认证办法。ISO14000具体包括五个标准,分别是:     

Does adoption of ISO 56002-2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm

Reporting is a means of communication for companies to their respective stakeholders. The literature on non-financial reporting has mostly focused on operational, Carbon Discloser Project (CDP), and environmental disclosure to firm performance. This reporting and disclosure approach adopted by companies in their sustainability practices appears to be a normative approach. However, there has been a growing demand by stakeholders to incorporate proactive approach in business activities. To meet that, green innovation practices (GIPs) has been integrated as a new element in environmental reporting, thereby reflecting the proactiveness of companies in their adoption of green innovation reporting (GIR). The objective of this study is to advocate for greater disclosure on sustainability reporting by incorporating the GIPs of companies and substantial, sustainable development goal contribution, along with the moderation of the newly upgraded ISO 56002-2019 innovation management system. Adoption of green innovation reporting and ISO 56002-2019 will enhance the level of transparency of business activities and create greater stakeholder confidence along with enhancing the firm's sustainable development of goal performance. Furthermore, an extensive literature review was undertaken to create a GIR framework (i.e., product, process, service and technology) for firms to integrate GIPs into sustainability reporting. The conceptual model proposed the adoption of green innovation reporting and ISO 56002-2019 innovation management system to firm sustainable development goal. This needs to be injected into the sustainable reporting of companies to reflect their innovativeness, actual sustainable business practices and sustainable development goal performance for the firm.     

从ISO14001到EMAS

ISO14001是目前应用最为广泛的环境管理体系标准,而EMAS是欧盟法令发布的自愿性环境管理工具。本文围绕环境绩效、环境评审、环境因素、信息公开、全面合规性、员工参与等方面,分析ISO14001和EMAS两种环境管理工具的相关性和主要差异,为组织从ISO14001升级至EMAS提供参考。     

Environmental Policy in the Nordic Wood Product Industry: Insights Into Firms’ Strategies and Communication

The purpose of our study is to explore how companies operating in the Nordic wood products value chains currently use environmental performance measures in their environmental policy and communication with stakeholders. Apart from the regularly‐used environmental management certificates, the ability of wood material to store carbon and the use of sustainable forest management certificates open up interesting strategic options for firms in the implementation of their environmental policy. The primary was collected through thematic managerial interviews in 2011 from 37 companies in Finland, Sweden and Norway, of varying size, roles in the value chain, conditions for green business practices and exports. Forest certification and environmental management systems were frequently used, but managers did not always perceive them to be useful, particularly for raising environmental awareness at the final consumer level. Nevertheless, the general attitude towards using environmental performance measures was seen as positive. Companies with a business‐to‐business orientation were the most proactive in terms of environmental communication, whereas companies in consumer markets were more reactive. The key stakeholders targeted for environmental communication were value chain partners and the authorities, and only to a lesser degree employees and environmental non‐governmental organisations. The key strategic role of environmental management and communication appeared to be securing the firms against negative environmental claims. The Nordic wood industry could improve their communication if the strategic orientation is shifted from the forest certification to the use of generic eco‐labels, and most of all, to the adoption of quantitative measures like carbon footprints and environmental product declarations. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment.     

Postformation alliance capabilities and environmental innovation: The roles of environmental in-learning and relation-specific investments

This paper draws insights from the relational view perspective to examine the effects of two postformation alliance capabilities—interorganizational coordination and communication, and relation-specific investments on small- and medium-sized enterprises' (SMEs') environmental innovation. Analysis of time-lagged survey data from a sample of 223 SMEs from the United Arab Emirates (UAE) shows a positive interactive effect of interorganizational coordination and communication on environmental innovation, and this relationship is mediated by environmental in-learning. The results further indicate that relation-specific investment moderates the indirect relationship between the complementary effect of interorganizational coordination and communication and environmental innovation. These findings extend the environmental innovation literature by exploring the interactive effect of interorganizational coordination and communication on environmental innovation.     

ISO 14001, EMAS and environmental performance: A meta‐analysis

The adoption of voluntary environmental certifications such as ISO 14001 and Eco‐Management and Audit Scheme (EMAS) has gained momentum in the last two decades. The scholarly literature has analyzed in depth the performance implications of the adoption of these certificates. Yet the findings are scattered and inconclusive. This article aims to shed light on this issue by meta‐analyzing the influence of the adoption of voluntary environmental certifications on corporate environmental performance, drawing on a sample of 53 scholarly studies analyzing a total of 182,926 companies. The findings show a positive influence of ISO 14001 and EMAS certifications on corporate environmental performance. A set of underlying moderating effects are also identified, such as a more pronounced positive effect for adoptions based on environmental innovation and for firms with a more mature certification. Implications for scholars, managers, and other stakeholders are discussed.     

Global governance in new public environmental management: An international and intertemporal comparison of voluntary standards' impacts

The aim of this paper is to analyse the indirect effects of environmental management system implementation and certification. Specifically, the paper comprehensively assesses the effects of International Organisation for Standardisation (ISO) 14001 and European Union Eco‐Management and Auditing Scheme (EMAS) certification as well as experience with implementing environmental management systems on (a) organisational activities outside the scope of environmental management systems, (b) pollution prevention, and (c) product stewardship. This is done by applying multivariate regression analysis to a large multicountry and multiperiod dataset. The analysis finds heterogeneous effects that are limited specifically as concerns pollution prevention and product stewardship and cannot establish clear links to national business systems. Given this and the differences between environmental management system standards, implications for global governance in the context of new public environmental management and the role of national governments in implementing sustainability, even beyond environmental protection, are discussed. Ultimately, the paper evidences on potential limitations of the major international environmental management system standards ISO 14001 and EMAS in supporting the diffusion of advanced practices such as pollution prevention and product stewardship that are necessary for sustainable development. In doing so, it highlights that government‐led public environmental management remains crucial for organising governance, especially in the context of voluntary standards that are applied internationally.     

The impact of ISO 14001 on firm environmental and economic performance: The moderating role of size and environmental awareness

This paper analyzes the impact of adopting the ISO 14001 standard on firm environmental and economic performance. In particular, it is argued that the degree of environmental awareness of the society (EAS) and firm size are two factors moderating the effect of ISO 14001 on firm performance. A number of hypotheses are formulated and empirically tested on an international sample of 583 listed companies in 46 countries over the period of 2009–2018. The findings show that (i) ISO 14001 adoption contributes to reducing firm carbon emission intensity and increasing firm profitability; (ii) the impact of ISO14001 on profitability is greater for companies from countries with high EAS and for larger firms; and (iii) the impact of ISO 14001 on carbon intensity is greater for headquartered in countries with low EAS. Managerial and policy implications resulting from the widespread adoption of certifiable environmental standards are also discussed.     

析环境审计对ISO14000的借鉴

ISO14000环境系列标准和环境审计的关系如何，尤其是环境审计中如何借鉴ISO14000的问题，尽管受到广泛关注但始终未得到认真的研究和解决。本文以近年来对该问题研究的结果为背景，对环境审核与环境绩效审计之间的关系进行辨析，在此基础上提出环境审计应该从评价标准和最佳实务支持两方面对ISO14000进行借鉴。     

Board interlocks,absorptive capacity,and environmental performance

Coupling resource dependence theory with absorptive capacity concepts, we analyze the role absorptive capacity plays as a potential facilitator between board interlocks and environmental performance. Board interlocks act as avenues for knowledge and information that exist outside the organization to become resources to improve environmental performance. However, an organization also needs the ability to utilize knowledge to implement activities that lead to better environmental performance. Our results show that firms with a diversity of interlocks (greater number of board interlocks, interlocks in the same and different industries, and interlocks with top performers) achieve better environmental performance. Furthermore, we find that absorptive capacity, as measured by research and development (R&D) intensity, moderates the relationship between board interlocks and environmental performance.     

Why do standardized ISO 14001 environmental management systems lead to heterogeneous environmental outcomes?

Institutional theories and resource‐based views have suggested that, although they appear similar externally, standardized management systems may be implemented very differently in different organizations. This variability in implementation may be responsible for the heterogeneous performance of these standardized management systems. The current literature on the environmental impacts of ISO 14001 certification has largely neglected this phenomenon. Drawing on our survey of all US 14001 certificate holders, this study finds that great variability does exist in facilities' implementation of ISO 14001 standards. This heterogeneity has a significant impact on the linkage between ISO 14001 certification and facilities' environmental performance. In particular, we find that facilities that integrate ISO 14001 standards into their daily operations are more likely to report improvements in environmental performance. Environmental improvements are also more likely to occur in facilities that include performance management elements in their ISO 14001 standards. Furthermore, both types of facility are more likely to report that ISO certification contributes to this improvement. Neglecting the heterogeneity in facilities' implementation of ISO 14001 standards may explain the instability of findings from the empirical literature investigating the impacts of ISO 14001 certification. Theoretically, this paper informs the understanding of heterogeneous organizational behavior under isomorphic pressures. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.