Life cycle management: Integrated approach towards corporate environmental issues

An integrated approach towards environmental management, the concept of life cycle management, is presented. Life cycle management consists of three parts: (i) integrating environmental issues into the decision-making process of the company; (ii) optimizing the environmental impact caused by the product system during its life cycle; and (iii) creating a new organizational culture to support the decision-making process. The concept was developed during the compilation of an environmental management handbook for Finnish industry. The model combines a market-oriented environmental management approach, a circular value chains approach and an organizational culture approach.     

Knowledge interests in corporate environmental management

We know from earlier studies that corporate environmental management is a young discipline, not yet integrated in general management and organization studies, but that researchers take an increasing part in the ongoing scientific conversation. However, the underlying knowledge interests characterizing the field of corporate environmental management is yet empirically unsubstantiated. One way to find out what elements make up the field is to analyse the contents of the most influential writings in the field. The present article identifies the 10 most cited works in Business Strategy and the Environment in 1992–2000 and explores the content of these texts. We conceptualise a typology for analysing corporate environmental management theory and formulate a characterization of the dominating knowledge interests. Our findings show that the theoretical fundament of corporate environmental management lacks a hermeneutic knowledge interest. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment     

An integrated systems approach to environmental management: A case study of IBM UK

IBM UK's environmental performance, to date, has been impressive, and much has been achieved. This case study explores how that has been achieved with an emphasis on environmental management systems. It goes on to identify what more needs to be done and highlights possible impediments to further progress.     

试论管理审计与管理会计的联系和区别

一、管理审计与管理会计的区别1.两者的起源不同。国内外大部分学者认为管理审计起源于二次世界大战以后,它以审查全部的经营管理活动为标志,是业务审计的发展形态。也有学者认为在20世纪30年代就出现了管理审计的概念和管理审计专著,1932年英国管理专家罗斯就出版了一本《管理审计》著作。罗斯倡导的是以职能部门评价和业绩评价为核心的管理审计。管理会计的产生可以追溯到19世纪末20世纪初。泰罗的科学管理理论对管理会计的产生具有深远的影响。标准成本制度、预算管理制度的产生奠定了管理会计的基础,各种管理思想对会计的影响,使管…     

公司治理与内部审计的关系探讨

公司治理和内部审计是当前两大理论和实务热点问题,文章从两者理论基础的内在一致性出发,探讨了在一个特定的微观主体中二者之间的双向关系,认为公司治理结构应阐明和确定内部审计职能在公司治理中的地位和作用,并指出内部审计是公司治理结构中不可或缺的检查、监督与评价的技术性机制,内部审计是公司治理结构中的信息反馈系统。     

Extending linear approaches to mapping corporate environmental behaviour

Drawing upon the findings of an ongoing empirical study of UK corporate environmental attitude and policies, the paper seeks to extend the debate as to how company strategic environmental policy making can be plotted and described. It is argued that the positioning of companies is determined by the interaction of a set of key external and internal influences and constraints, the relationship between which often produces strategic policy positions which appear not to conform to the behavioural archetypes established by linear sequential models. This suggests that such models may not allow the full impact of the reality of business necessity to be recognized. This is seen to be increasingly true for companies operating globally, who are faced with differing environmental requirements and regulations, and who have as yet not developed global environmental performance standards. Although acknowledging existing linear work, the case is put for the recognition of further archetypes, that can distinguish behavioural characteristics and which are identified as being beyond the confines of the linear approach. The hypotheses established are exploratory in nature and are the subject of ongoing confirmatory research. © 1998 John Wiley & Sons, Ltd and ERP Environment.     

A systems approach to regional energy/environment management

Energy and environmental systems have become a well-established component of national and regional planning and management. The University of Wisconsin, in collaboration with the International Institute for Applied Systems Analysis and other institutions, has over the past several years conducted a number of case studies in which a family of energy/environment models was developed and applied to the assessment of alternative policies. This linked set of models, which treats energy demand, energy supply, and environmental impacts, has provided long-term planning information to a spectrum of public and private institutions in the regions studied.     

企业文化管理与价值管理

企业文化不是美文文化一个国有企业效益比较好,开始重视企业文化工作。在邀请咨询团队之前,从书记到文化部门的所有人员,甚至连人力资源经理,都一致认为“我们就要一本理念文化手册,我们不想     

Social and environmental reporting and the corporate ego

This paper reports on the results of a qualitative exploration into the target audiences for social and environmental reporting (SER). In spite of the wealth of literature on SER motivations, relatively few studies have sought to ascertain who the key target or actual audiences are for SER. The results of this study, based on interviews with UK SER managers, suggest that investors and employees are overwhelmingly the most important audiences targeted by SER managers. The paper draws on auto‐communication theory to question the extent to which SER serves as a means of engaging in dialogue with stakeholders. It is argued that, beyond sending risk management signals to the financial markets, SER primarily serves as a vehicle whereby organizations can communicate with themselves. Moreover, broader stakeholders might be targeted with SER only insofar as doing so serves as a perceived endorsement of organizational communications, thereby embellishing the corporate ego's fantasy of how it would like to be perceived. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.     

企业文化与制度体系的研究应用

文章通过对企业人群动力结构和价值取向的分析研究,阐述了企业文化和企业制度的作用机理和相互关系,提出了企业规范员工行为和调动员工积极性的解决方案。     

我国财务审计与绩效审计的比较与结合

本文论述了财务审计与绩效审计结合的背景,并在比较两者差异的基础上对财务审计与绩效审计的结合作了阐述.     

企业环境会计信息的披露及审计风险防范

从企业外部监督者的角度看,要求企业披露环境会计信息,这是使企业提高环境意识的一种外部约束,使企业无形中形成加强环境保护的压力,使企业的经济活动及经济行为更加符合社会的需要,符合人们不断追求提高生活质量、生态环境质量的需要。     

A case study of ethical/green/environmental funds,corporate governance and stakeholder management

This paper investigates how far green, ethical and/or environmental funds are deployed to represent the interests of the individual investors and to what extent the business community is encouraged to adopt ‘greener’ behaviour. Data were collected through a questionnaire and developed in the form of a case study. Twenty green ethical and environmental funds were surveyed in the UK. The main findings are that fund managers claim that their funds are invested on behalf of the investors. They see their fund promoting the ethical/environmental values of the investors. Fund managers further think that they have an influence on companies they invest in and believe in encouraging companies to become better corporate citizens. There is, however, little evidence of funds' action on companies. While green/ethical funds, and more generally the financial community, are potentially powerful instruments of change, they are, however, still very much governed by conventional financial tools and criteria.     

受托责任观与决策有用观在政府绩效审计中的融合

本文阐述了会计目标理论中受托责任观和决策有用观的冲突以及融合,并结合政府绩效审计中体现出的受托责任和决策有用思想,探讨了二者在政府绩效审计中的融合.     

博弈分析视角下内部控制与公司治理的结合

本文从博弈的角度进行研究,得出结论：公司治理结构对内部控制的影响体现在权力的博弈中,只有各种权力在博弈中达到均衡,内部控制才会逐渐完善。     

Does corporate environmental protection increase or decrease shareholder value? The case of environmental investments

This study examines share price effects of environmental investments using data from the Finnish forest industry from 1970 to 1996. The results indicate that the instantaneous market reaction is negative, and that the larger the investment, the larger the fall in prices. However, contrary to the view that corporate actions have a permanent effect on firm value, we observe rapid price recovery after the instantaneous negative reaction. This may support a hypothesis that environmental investments create goodwill for the investing firms and are thus not negative net present value investments. Unexpectedly, we find that the instantaneous negative market reaction was stronger in the most recent sample years. Explanations for this finding relate to the slowness of institutional change within the financial community as well as to the growing share of international investors seeking short‐term holding gains. In conclusion, it appears that not only finance theory but also notions from institutional theory and corporate environmental management literature are needed to explain stock price behaviour in conjunction with environmental investments. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment     

The systems approach to planning: A critique

This paper attempts to examine the value for planning of the systems approach (particularly as expressed by Chadwick and McLoughlin) to (a) the phenomena with which planning is concerned and (b) the planning process. It is maintained that the assumption of systemness by Chadwick and MeLoughlin is unwarranted and that the assumption has not produced any interesting substantive propositions. It concludes that planning theory must begin by recognising the ideological and political nature of the planning act and that it is to the social sciences that planning must look for theory construction.