环境审计、环境信息披露与企业环境绩效

环境审计作为国家环境管理的重要手段,在关注环境治理与生态环境效益时也必定会对企业环境绩效产生一定影响。论文基于我国沪市A股工业企业2014—2017年的面板数据,实证检验了环境审计、环境信息披露与企业环境绩效之间的关系。结果表明:(1)环境审计与企业环境绩效显著正相关,且在不同的产权性质和法制环境下表现出一定的差异。(2)环境信息披露在环境审计对企业环境绩效的影响中呈正向调节作用。研究成果验证了环境审计对企业环境绩效的促进作用,一方面拓展了工业企业环境绩效的影响因素研究,另一方面为促进生态文明建设和企业绿色发展提供了重要的启示。     

Environmental Product Differentiation and Environmental Awareness

In this paper, we have considered a duopolistic model of environmental product differentiation with two types of consumers (green and brown) to analyze how environmental awareness affects the environment. “Green” consumers value the physical and environmental attributes of the good they purchase while “brown” consumers only value the physical attributes. We find that more environmental awareness may not be good news for the environment as the firm that produces the good without environmental attributes may increase its sales. The result depends on the degree of product differentiation and the cost to achieve it. Social welfare can also be inversely related to environmental awareness if the negative environmental effect dominates the positive market effect.      

Corporate Environmental Management and Environmental Efficiency

This paper examines the potential of environmental management systems (EMSs) to provide opportunities for reducing toxic releases cost-effectively and increasing environmental efficiency of a sample of S&P 500 firms. We use directional distance function to estimate firm-specific environmental efficiency. A truncated regression model with bootstraping is then estimated to analyze the determinants of the environmental efficiency of firms. The analysis shows that the comprehensiveness of an EMS, pressures to reduce toxic releases cost-effectively, innovativeness of firms and the threat of costly regulations in the future lead firms to become more environmental efficient. Regression results indicate that increasing the comprehensiveness of EMS by adopting one additional practice benefits the average firm by approximately US$ 35.5 million by increasing its environmental efficiency by 0.3%.     

On Environmental Taxation under Uncertain Environmental Damage

This paper addresses optimal taxation, when therelationship between the consumption of a`dirty' good and the resulting environmentaldamage is uncertain and treated as a randomvariable by policy makers. The main purpose isto analyze how increased uncertainty, measuredas a mean preserving increase in the spread ofthis random variable, affects the optimalcommodity tax on the dirty consumption good. Incase the only task of government is to correctthe environmental externality, and if thepreferences are characterized by nondecreasingabsolute risk aversion, we find that thecommodity tax on the dirty consumption goodincreases in response to additionaluncertainty. If, on the other hand, thegovernment provides a public good and uses alump-sum tax in addition to the commodity tax,it is possible that the commodity tax decreasesas a response to additional uncertainty, evenif the preferences are characterized bynondecreasing absolute risk aversion. A similarresult emerges, although for different reasons,if the lump-sum tax is replaced by a laborincome tax.     

企业的环境责任与环境绩效评估

企业相关的利益团体越来越重视企业的环境责任。环境绩效评估系统可以通过企业经营者、投资人与政府等相。关利益团体的不同角度,以系统的和整体的方法体现企业可持续发展的架构。本文探讨了环境绩效评估的意义和方法,分析了环境绩效评估对企业环境责任实施的作用。     

环境美学与环境伦理学的关系

在中国伦理型文化精神的影响下,美学与伦理学关系密切。但是时下的部分学者无形中却在环境问题上将美学与伦理学相割裂。在他们看来,环境美学关注的是美化问题,而环境伦理学关乎的是功用。环境美学与环境伦理学相关吗？环境美学与环境伦理学关系密切,不仅环境美的存在离不开环境伦理学的理论支持,而且环境伦理学的拓展也离不开环境审美而来的感性冲动。在环境问题的解决中,环境美学与环境伦理学必须联手。环境美学与环境伦理学建立联系意义重大：有助于克服传统美学中美善相分的形式主义倾向;通过环境审美伦理学的建立,实现环境伦理学与环境美学的双向拓展。环境美学与环境伦理学的汇通之处在于敬畏、同情与体验性参予。     

公民环境权利与环境保护

公民环境权利是环境保护的基础,同时也是环境保护的目的和手段.公民环境权利问题越来越受到国际社会的理论关注,而且不少国家的法律做出积极回应.倚重行政环境权力而轻视公民环境权利是我国现行环境保护法律体制的基本特点,这很不利于我国的环境保护.我国环境保护法律应当确立公民在环境保护中的主体地位,并且具体确认公民的环境权利.法律确认公民环境权利应当两条进路并行:与环境保护的公权力结合和与传统私权利融合.     

战略实施中的中国环境绩效评估

一个国家的环境战略的选择关系国计民生。基于绩效的环境战略是保障我国实现可持续发展的关键所在。环境绩效的理念应贯穿于环境战略制定、实施、评估的始终,并通过环境绩效评估的有效开展为国家环境战略目标的制定奠定基础,为国家环境战略的实施提供保障。     

财政分权、环境分权与环境污染

利用中国30个省(市、区)2000-2015年省级面板数据,采用系统广义矩方法探究了财政分权和环境分权的减排效应,结果显示,财政分权和环境分权加剧了中国环境污染水平,意味着财政和环境的分权治理并不利于中国生态环境优化。引入财政分权和环境分权交互项的回归结果则表明,交互项系数显著为负,表明财政分权和环境分权对我国环境污染的影响具有替代关系,即中国式财政分权背景下环境分权有利于降低中国环境污染水平。     

注重环境保护

拥有约60,000人口的卢塞恩市是瑞士第8大城市。它位于瑞士中部Alps山脉的正北面,这就意味着卢塞恩市处于欧洲的心脏部位。由于卢塞恩市特殊的地理位置,即靠近Alps山脉和一个巨大的湖泊,所以市政府官员具有强烈的环境保护意识和高度的环境责任感。     

Environmental Policies

This paper analyses a model in which botheconomic and ecological relationships as wellas all the interactions between the two arefully specified. It compares the short termand the long term effects of shocks inenvironmental policies. It appears that shortrun effects may differ substantially fromlong run effects, with respect to both levelsand growth rates of various variables. Thoughin the short run growth optimists may beright, in the long run there appears to be,under the chosen specification, a trade-offbetween economic growth and environmentalquality.     

Environmental Appraisal and Environmental Policy in the European Union

Revisions to the European Treaty of Union require some form of environmental appraisal – primarily risk assessment and cost-benefit analysis – of regulatory initiatives by the European Commission. A retrospective look at the emergence of environmental appraisal also shows that, while the Commission has made great advances in introducing cost-benefit or cost-effectiveness appraisals in recent years, past environmental decisions and overall environmental policy have not been informed by systematic appraisal techniques. Nor is it clear what role is now being played by risk assessments. While it is impossible to gauge the extent to which systematic appraisal procedures will save on regulatory and compliance expenditures, some indications are provided of the costs of past neglect of these procedures.     

国际环境争端中的环境保护非政府间国际组织

随着环境问题的全球化和国际环境争端的日益频繁,环境保护非政府间组织(ENGOs)与国际环境争端解决机制的关系越来越密切,本文主要分析了目前环境保护非政府间国际组织在国际环境争端中的身份界定、作用及发展趋势三个方面的问题。     

环境身份理论视角下的行动者环境行为研究

环境身份已经成为学界研究环境行为的理论视角。文章从心理学和社会学的角度对环境身份论进行了梳理,阐释了行动者环境身份的形成、影响因素,对环境行为的作用机理,以及"强""弱"两种环境身份的环境行为表现。指出行动者通过分类、自我认同形成了环境身份;环境身份受社会规制等因素影响,并通过行动者所属群体的社会偏好等心理性因素,以及身份的显著、突出、承诺性社会特征影响环境行为;政府、企业和公众在"强""弱"两种环境身份下表现出环境友好型行为和不良环境行为。为了预防和解决行动者的不良环境行为,应在政府的主导下,通过创新环境治理方式,加强环境立法、宣传、教育,培育环保组织等措施构建行动者的强环境身份。     

基于整合环境评价方法的城市环境展望研究

城市环境展望是对城市未来环境保护发展模式的评估和选择。首先论述了"参与式的程序"和"结构化的评价方法"是整合环境评价的本质内涵,然后以深圳市为典型案例,提出了一套城市整合环境评价工具包,包括组织策略集、本地化指标集、情景分析故事集、系统动力学模型集等模块,以期展望深圳未来城市环境的发展方向。结果表明,整合环境评价方法适用于城市环境展望的研究,有利于决策者制订城市未来的优化发展模式。     

环境知识学习、绿色创新行为与环境绩效

基于长三角地区367家制造企业有效样本,分析环境知识学习、绿色创新行为与环境绩效三者之间的内在关联。结果表明,环境知识学习对绿色创新行为和环境绩效均具有正向影响;绿色创新行为对环境绩效具有正向影响;绿色创新行为在环境知识利用性学习与环境绩效间发挥完全中介效应,而在环境知识探索性学习与环境绩效关系间发挥部分中介效应。结论揭示了环境知识学习与环境绩效之间的内在作用机制,拓展了组织学习与环境管理等领域的理论空间,对企业实施绿色发展战略具有启示意义。     

Environmental Quality,Medical Care Demand and Environmental Tax Interactions

Assuming that improvements in environmental quality lead to lower demand for medical care, it has been shown that general-equilibrium interactions with the tax-distorted labor market reduce the benefits from such improvements, and thus lower the second-best optimal environmental tax. This paper provides some insights on how the link between environmental quality, individual’s health capital, and the demand for medical care affects the analysis of pollution taxes. The paper develops structural conditions under which improvements in environmental quality decrease/increase the demand for medical care and discusses their implications for environmental tax interactions.      

由环境工程项目看环境绩效审计

随着国际上对环境问题的日益关注，环境工程项目的实施和开展也已成为社会需要，环境工程项目的绩效审计与监督将成为我们工作重点。本文主要围绕环境工程项目及其绩效问题与新发展，提出了环境绩效审计的迫切性，阐述了环境绩效审计作为一种新型环境管理工具与众不同的特性。     

企业环境责任与企业识别系统中的环境形象设计

在可持续发展思想和社会市场营销观念的指导下,企业必须自觉、主动地关注环境问题,遵循环境道德伦理,履行应尽的环境责任,并融入、体现在企业识别系统设计中,塑造良好的企业环境形象,才能赢得市场竞争优势,实现可持续发展的目标。