上市公司控制环境评审问题探讨

控制环境是内部控制要素中的基础要素，控制环境评审在内部控制评审中占有非常重要的地位。本文对上市公司控制环境的评审主体、评审方法和评审重点进行探讨，提出如下观点：内部审计师是控制环境的评审主体；引入“能力成熟度”模型能够提高控制环境评审的科学性；企业文化、公司治理结构、管理哲学扣经营风格等是控制环境的评审重点。     

上市公司控制环境评审问题探讨

控制环境是内部控制要素中的基础要素,控制环境评审在内部控制评审中占有非常重要的地位。本文对上市公司控制环境的评审主体、评审方法和评审重点进行探讨,提出如下观点:内部审计师是控制环境的评审主体;引入“能力成熟度”模型能够提高控制环境评审的科学性;企业文化、公司治理结构、管理哲学和经营风格等是控制环境的评审重点。     

环境管理体系审核随笔

初始环境评审小组的形成与工作安排做好初始环境评审工作，掌握企业环境管理现状是实施ISO14001的第一步。已有不少文章论述了初评的内容、方法与要求。本文仅就如何建立初评小组及其工作安排做一介绍。初评完成后应做到：（1）识别出了企业所有的环境因素；（2）掌握了企业所适用的法律法规及现在的执行情况；（3）评价出了重大环境因素，并提出了管理上的要求。从工作进度上可分为两个阶段，即识别因素和评价重大因素。前者需要较多人员参与；后者由专业人员与管理层人员完成。1评审小组的组成评审工作涉及面较广，为全面、准确、深入，…     

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。     

环境管理体系审核随笔（3）：环境管理体系内部审核应注意的问题

在ＩＳＯ１４００１环境管理体系标准的１８个条款中,规定了三种对体系进行检查的方式：一是监测与测量,二是管理评审,三是内部审核。比较而言,监测与测量更为具体和频繁,管理评审则较为宏观,而环境管理体系内审,由于所涉及的内容最为广泛、对体系的评价也较为完整,同时它也为管理评审提供信息与资料,帮助管理层对体系运行做出客观、准确的判断,因此,在体系的维护与运行中起着重要的作用。与外部审核不同,内审是一个自我检查的过程,大多数企业由内部人员完成。由于内审员所面对的可能是企业的高级主管,或核心的生产与营销部门…     

内部审计与内部控制的关系

一、内部审计促成建立良好的控制环境通过对内部控制制度的评审,提供纠正错弊、完善内部控制的建议,来促成良好控制环境的建立,进而有效的促进组织的控制目标的实现。     

浅谈如何进行环境管理体系的文件审核

本文主要对环境管理体系审核中的文件审核进行了分析,具体对第二阶段现场审核前的文件评审(文件初审)和现场审核时的文件继续审查进行了阐述,指出了不同时期文件审核的目的和作用、方式方法、内容及重点,为环境管理体系的审核员提供指导和参考。     

环境会计研究的现状与未来

国外关于环境会计的研究是从20世纪70年代开始的,并逐渐成为会计研究领域的一个新的分支,我国对环境会计的研究是从20世纪90年代初期开始的,目前还处于探索阶段.在查阅国内外大量关于环境会计文献的基础上,对国外环境会计的研究现状进行探讨,然后对我国环境会计的研究现状进行总体评价和展望,具有一定的现实意义.     

企业环境保护内部控制制度研究

环保法规是促进企业建立环保内部控制制度的重要因素。而企业环保内控制度具有要体现企业承担的环境责任、处理企业内部形成的委托代理关系、要遵循相关法规的要求等特征，它主要由环境管理控制、环境财务与会计控制组成，其实施主体为审计、会计机构。对环保内控进行评审应当采用调查表法。完善企业环保内控，需采取一系列配套措施。     

环境审计发展对策研究

我国作为发展中国家，在改革开放初期为了摆脱贫困的帽子，以经济建设为中心，一切为了经济的发展，而忽视了对环境的保护，现在，人们正在为不注重环境保护付出沉重的代价，对环境愈来愈关注，对环境审计的研究也越来越多。目前，我国环境审计的理论研究和实践均处在初步探索阶段，与西方发达国家有较大的差距，本文从加强宣传的角度谈了环境审计在我国的发展。     

环境机会主义、问责需求和环境审计

通过分析环境机会主义行为的产生和控制,认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要,问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据,分析其与相关环境审计结果公告之间的关系,发现环境保护的投资问责驱动环境部门的预算执行审计,水环境污染及治理问责驱动水环境审计,节能减排的问责需求驱动节能减排审计,验证了环境审计由环境问责需求产生和变迁的理论构想。     

Changing Behaviour: Successful Environmental Programmes in the Workplace

There is an increasing focus on improving the pro‐environmental attitudes, behaviour and habits of individuals, whether at home, in education, travelling, shopping or in the workplace. This article focuses on the workplace by conducting a multi‐disciplinary literature review of research that has examined the influence of organization‐based behaviour change initiatives. The review includes only research evidence that measured actual environmental performance (e.g. energy use) rather than solely using self‐reported methods (e.g. questionnaires). The authors develop an ‘employee pro‐environmental behaviour’ (e‐PEB) framework, which contains individual, group, organizational and contextual factors that have predictive relevance across different behaviours and organizations. The review shows that the strongest predictors are environmental awareness, performance feedback, financial incentives, environmental infrastructure, management support and training. A key finding from this review is that attitude change is not necessarily a pre‐requisite for behaviour change in the workplace. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Internal green integration and environmental performance: The predictive power of proactive environmental strategy,greening the supplier,and environmental collaboration with the supplier

The effect of proactive environmental strategies (PES) on corporate performance has been debated extensively among academics; however, the significance of the pathway of those strategies—internal green integration (IGI) through greening the supplier (GTS) and environmental collaboration with suppliers (ECS)—remains undecided. This study examines environmental performance (EP) through GTS, IGI, and ECS. It also examines the direct link between PES and IGI. A conceptual framework was designed following a rigorous review of the literature. A survey questionnaire was used to collect cross-sectional data from a random sample of manufacturing firms, obtaining 196 usable samples. Using AMOS, the structural equal modeling found a positive and significant impact of PES on IGI. Significant predictors of EP were GTS, IGI, and ECS. The findings of the study can provide managers with guidelines for dealing with business and environmental concerns. They can also contribute to creating strategies for environmental protection and management and reducing adverse effects on the environment. Finally, by examining the direct links between GTS, ECS, and EP, particularly in a developing context, the study may contribute to the literature of environmental policy.     

42万t铬渣综合治理的研究及其环评要点

文章研究了原长沙铬盐厂42万t铬渣治理的要点,论述这类项目环评中工程分析的重点在于铬渣处置工艺可行性分析、污染物种类以及污染防治措施等特点,对42万t铬渣治理项目环境影响评价工作有一定的借鉴作用。     

Business-oriented environmental regulation: Measurement and implications for environmental policy and business strategy from a sustainable development perspective

Business-oriented environmental regulation is expected to have a fundamental role in mitigating the adverse effects of human activity on the natural environment. However, its effectiveness and efficiency are not well established. A systematic literature review reveals validity and reliability problems in the measurement of business-oriented environmental regulation. From a sustainable development perspective, we develop a theoretical framework that aims to enhance the measurement and assessment of this kind of regulation. Our theoretical framework proposes that the goals of business-oriented environmental regulation must articulate a measurement system in a 3 × 3 matrix: three measurement levels (stringency, response, and outcome—in this cause–effect order) and three sustainability dimensions (environmental, social, and economic—in this constraint order). For each cell, we propose a combination of objective and subjective indicators. This theoretical framework expands existing approaches to business-oriented environmental regulation measurement by integrating a sustainable development perspective into a measurement framework in a structured theory-driven manner. Not only will this measurement system be useful for improving environmental policy, but it will also allow companies to improve their business strategy and come closer to complying with environmental regulations in order to effectively contribute to solutions for current environmental problems and help achieve a sustainable development.     

Sustainable Development in the Transport Sector: Influencing Environmental Behaviour and Performance

Sustainable Development and Environmental Policy are becoming increasingly important in the development of business strategies. Consequently, corporate road freight transport comes under particular scrutiny due to its substantial impact on the environment. This paper explores the implementation of environmental management in the Austrian road freight transport sector. A model based on an extensive literature review is developed and adapted to show the impact of attitude, company size and sector affiliation. It is tested using data from a quantitative survey. Based on an extensive literature review a model of influencing factors is developed and tested using data from a quantitative survey. According to our findings, we adopted the model with respect to the impact of attitude, company size and sector affiliation. Although decision‐makers' attitudes have a significant influence on the companies' actual environmental performance, firm size and sector affiliation are shown to have a far greater influence. It is therefore necessary to offer external incentives and support in order to improve environmental behaviour, especially among smaller and transport companies. Such instruments, however, need to be aligned on an international basis and across industries to prevent friction and competitive disadvantage. In addition to policy intervention (legal restrictions and incentives) and improvements on a corporate level, consumer awareness should be raised in order to create public pressure for companies to implement environmental management. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

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。     

Outcomes of Environmental Management Systems: the Role of Motivations and Firms’ Characteristics

This article analyzes the influence of the sources of motivation that lead companies to adopt environmental management systems (EMSs) on the outcomes of these systems. A set of hypotheses derived from an extensive review of the literature is analyzed using cluster analysis – in order to identify groups of companies – as well as correlation and regression analyses, with data obtained from a survey of 361 Spanish organizations that have environmental certification. The results reveal that, for the groups identified, companies from the holistic cluster (with high levels of both internal and external drivers) and from the internal focus cluster (with more intensive internal sources of motivation) secure greater benefits from the process of adopting an EMS. This article also sheds light on the influence on the outcomes of some variables that have been under‐researched, such as the economic resources invested in an EMS and whether or not the certified companies belong to a sector with high environmental pressure. The findings help to characterize the firms with environmental certification and may also help managers, policy makers and other stakeholders to anticipate the potential benefits of EMSs. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

An assessment and ranking of barriers to doing environmental business with China

The transfer of environmental goods and services to China will increasingly be of importance to developed nations as the demand for environmental management services increases in China. A review of the literature on technology transfer to China revealed a range of well recognized and commonly known constraints to transferring technologies to China. There were gaps in the literature in relation to the concerns that environmental professionals have regarding technology transfer to China, as there is limited information on the transfer in environmental goods and services to China. A survey of the non‐trade barriers and their practical impact on the transfer of environmental technologies and goods and services to China, focusing on Australian suppliers, was undertaken to address these gaps. The survey, which was developed from barriers to technology transfer already described in the extensive research addressing the wider issues of technology transfer to China, targeted environmental professionals but also included other professionals with interests in transferring environmental goods and services to China. From the survey, the highest priority barriers to transferring environmental goods and service to China were identified, and those that are most likely to limit Australian vendors of environmental goods and services in their technology transfers to China were protection of intellectual property (IP), limitations of the rule of law, fragmentation and bureaucracy of the Chinese government and establishing appropriate level of ownership (of environmental goods and services providers in China). Examples of Australian experience were also examined, which confirmed these barriers to providing the needed technology and innovation to manage China's increasing environmental impacts. The research also shows that the barriers identified do not appear to be unique to transfer of environmental goods and services but rather generic to the transfer and adoption of Australian technology into China. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.     

Environmental Policies for Evaluating Suppliers' Performance Based on GRI Indicators

Many companies use a performance measurement system (PMS) to evaluate their suppliers' environmental performance (SEP). To do this a company can establish its own set of measures or adopt indicators borrowed from specific standards and guidelines such as the Global Reporting Initiative (GRI). However, the results of a literature review indicate that the weights of the different environmental performance indicators within an overall SEP rating are unclear. The aim of this paper is to understand what the environmental policies adopted by European manufacturing companies to evaluate their suppliers really are. In order to reach this objective, a quantitative model based on multiple linear regression has been developed. The model correlates different environmental aspects taken from the GRI set of indicators with the overall SEP rating. Interestingly, results show that performances on aspects such as transport and ISO 14001 certification do not count towards the final ranking, whereas compliance with laws and regulations is the cornerstone of the evaluation of the supplier. Other performance indicators can in some ways be linked to compliance with laws and regulations. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment