The environmental effect of trade liberalization: Evidence from China's manufacturing firms

While prior literature on trade liberalisation and the environment has mostly focused on the macroeconomic ramifications, this study explores at the firm level whether and how changes of trade barriers brought about by China's accession to the WTO may impact on its manufacturing firms’ environmental performance. Adopting a difference-in-differences (DID) methodology, we document the effects of tariff reductions on improving firm-level SO2 emission intensity, and the key corporate strategic decisions responsible for delivering the observed results, with robustness tests covering other major pollutants. In response to trade liberalisation, firms are found to increase labour resources for environmental protection and to improve their production processes to reduce emission intensity. This study contributes to the literature by investigating at the level of the operating firm how output and input tariff reductions may impact on environmental performance and uncovering for the first time the specific actions responsible for the results.     

Environmental Antecedents of Channel Opportunism

While the notion of opportunism has intrigued marketing channel researchers for almost two and a half decades, our understanding of the antecedents of opportunism is still unclear. Specifically, while literature has suggested several antecedents to opportunism, including environmental uncertainty, none of the extant studies have gone deeper than the broader construct of environmental uncertainty. This study examines the relationship between the feeling of uncertainty attributed to competitive environment and opportunism in marketing channels. Using the data collected from managers responsible for distribution channel management, this study finds that while unfairness in competitive environment results in opportunism, severity of competitive environment does not. In fact, competitive severity results in a stronger sense of trust in channel members. The implications of these findings for channel managers are also discussed in this study.     

The dark triad and corporate sustainability: An empirical analysis of personality traits of sustainability managers

Middle managers responsible for sustainability operationalize top management decisions on the organization's social and environmental activities. With their focus on sustainability, they could be expected to consider ethical issues particularly well in their decisions and to possess ethical personality traits. While earlier research has focused on top management this paper examines the influence of personality traits of middle managers on their corporate sustainability preferences. Based on a primary survey sample of 204 professionals responsible for sustainability in their company, we study the relationship between dark triad personality traits (Machiavellianism, narcissism, and psychopathy) of sustainability managers and their environmental and social responsibility preferences. The analysis shows that managers who score higher on the dark triad personality scale are less concerned about environmental and social responsibility issues. The business environment, analyzed in a cross-cultural comparison between the United States and Europe, and the organizational context function as a moderator of the influence of personality traits on sustainability preferences. The results suggest that dark triad personality traits should be considered in recruitment and assessment processes of middle managers responsible for corporate sustainability.     

Responsible supply chain management in the Asian context: the effects on relationship commitment and supplier performance

Responsible supply chain management (SCM) in the era of expanding global sourcing can play a critical role in diffusing corporate responsible practices throughout the emerging Asian economies. Thus, this paper aims to examine how responsible SCM can contribute to supplier performance, including environmental, social and operational performances through the improvement of relationship commitment in the Asian context. The hypotheses of this study were tested with the data from 187 South Korean suppliers and 193 Vietnamese suppliers. The paper finds that responsible SCM enhances relationship commitment as well as improves the sustainability performance of suppliers in Asian countries. Relationship commitment plays a critical and mediating role in the relationships between responsible SCM and environmental, social and operational performances. This study also finds that there is a contextual difference between South Korea and Vietnam. The findings of this paper provide implications for supply chain members to integrate environmental and social issues into their SCM practices so as to foster stronger sustainability performance in the global supply chain.     

Keeping Ethical Investment Ethical: Regulatory Issues for Investing for Sustainability

Regulation must target the financial sector, which often funds and profits from environmentally unsustainable development. In an era of global financial markets, the financial sector has a crucial impact on the state of the environment. The long-standing movement for ethically and socially responsible investment (SRI) has recently begun to advocate environmental standards for financiers. While this movement is gaining more adherents, it has increasingly justified responsible financing as a path to be prosperous, rather than virtuous. This trend partly owes to how financial institutions view their legal responsibilities. The business case motivations that now predominantly drive SRI are not sufficient to make the financial sector a means to sustainable development. Some modest legal reforms to improve the quality and extent of SRI have yet to make a tangible difference. A more ambitious strategy to promote SRI for environmental sustainability is possible, based on reforming the fiduciary duties of financial institutions. Such duties, tied to concrete performance standards, could make financiers invest in more ethically responsible ways. Other collateral reforms to financial markets, including improved corporate environmental reporting, are required to promote sustainability.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

城镇化进程中的区域环境成本及其计量探析

城镇化的快速发展,对于区域环境的承载能力形成了极大的挑战。由此而产生的环境成本问题,不仅严重的阻碍了城镇化进程,也不可避免地造成了环境的恶化。目前,区域环境成本计量方法主要有作业成本法(ABC法)、预防支出法、机会成本法。通过对城镇化进程中区域环境成本计量与控制问题的研究,可寻求到改善区域环境成本管理的新途径,使区域环境成本降到最低,从而减少环境污染,优化区域环境建设,促进城镇化与区域环境的和谐发展。     

经济可持续增长、生产技术局限性与环境品质需求——环保投资两重性角度的一个分析

环保的大量投入对生产性投资具有挤出效应,如果只是静态地看待环保投入的挤出效应,而不考虑环保技术进步对环保资本品投入的替代作用,可能就会忽略环保投入具有生产性的一面。而从环保投资两重性来考虑经济增长和环境品质之间的关系构成了一个全新的研究视角,通过把环保技术进步效应加入内生经济增长模型发现:环保技术的采用在降低污染排放量的同时也促进了经济增长;生产技术进步可以提高生产效率,只是减少单位投入的污染排放,却要带来总量更大的污染;外资进入对提高经济增长虽有益处,但对环保设备投资却有挤出效应;从经济增长的角度看,生产技术进步对经济增长和居民效用水平提高的贡献程度要大于环保技术的贡献程度。     

城镇化进程及其对环境的影响及治理对策

目前,在我国快速发展的城镇化进程中,在带给人们生活质量提高的同时,也给环境保护带来了不可忽视的负面影响。通过对经济增长方式、资源产权、环境主体等方面的分析,我国在推进城镇化进程中,应采取有效的环境治理政策;牢固确立生态意识;按照"十八大"精神加快转变发展方式;对资源进行合理定价。以保障城镇化进程与生态环境、社会经济环境和谐互动。     

绿色物流与社会和谐

绿色物流是世界各国物流发展的主要趋势,绿色物流战略可以创建一个有利于人类身体健康生存的地球物质环境,人类心智健康发展的精神环境依赖于绿色物流环节中的软绿色物流,软绿色物流对绿色物流系统之外的社会大系统的和谐起着重要作用。     

浅议环境成本的计量

随着经济发展及工业化进程对环境污染的日益加重 ,人们越来越重视环境会计的研究 ,环境成本的计量是环境会计研究中最重要的一环。在实践中可运用环境成本计量的基本方法及基本的计价模型。正确计量环境成本是环境成本核算的前提 ,对企业拥有的自然资源中可以计量的部分进行合理的估计 ,有利于准确地估价企业的资产情况。     

论国际贸易中的环境关税

随着环保运动的兴起，越来越多的国家使用环境关税来保护本国环境，且征收环境关税符合WTO相关规则。与征收环境税相比，环境关税是一种次优的选择；用环境关税解决跨边界污染问题关键是实施环境关税的国家是否为贸易大国。     

What triggers young Millennials to purchase eco-friendly products?: the interrelationships among knowledge,perceived consumer effectiveness,and environmental concern

As the attention to environmental sustainability heightens, marketers increasingly claim that their products help preserve the environment. Without proper understanding of how emerging target markets, such as young Millennials, are triggered to purchase green claims, their efforts may be futile. Accordingly, the current study examined the interrelationships among major environmental antecedents, such as environmental knowledge (EK), perceived consumer effectiveness (PCE), and environmental concern (EC) on environmentally conscious consumer behaviour (ECCB). The results of an online survey with younger Millennials revealed that EK and EC were significant predictors of ECCB, with EC being the stronger predictor. Unlike past literature, PCE was not directly related to ECCB. The study also found a strong mediating role of EC between EK and ECCB, as well as PCE and ECCB. Implications for green marketers are discussed, along with theoretical discussion.     

企业与上下游企业的连锁董事对环境战略的影响研究

文章依据资源依赖理论,研究企业与上下游企业建立的连锁董事关系对企业环境战略产生的影响。通过对183家中国工业企业上市公司2009-2012年连续4年的面板数据进行实证检验。研究结果发现：连锁董事对企业采纳环境战略具有显著的正向影响;企业所在地区的制度环境越差,连锁董事对于环境战略的正向影响越强。文章的结论为资源依赖理论提供了实证证据,连锁董事的降低企业资源获取不确定性的功能可能会对企业采取战略产生一定的约束作用。企业对连锁董事的依赖影响企业的环境战略,而且,地区制度环境影响企业对连锁董事的依赖性。     

Purchasing environmentally sustainable apparel: The attitudes and intentions of female Kuwaiti consumers

The purpose of this study is to examine relationships among knowledge, environmental concern, attitudes about environmentally sustainable apparel (ESA) and ESA purchasing behaviours of Kuwaiti women. This was accomplished by surveying 236 participants using four preexisting scales, measuring knowledge about the impact of manufacturing apparel and textile products on the environment, levels of concern about environmental degradation, feelings about clothing that is environmentally sustainable and ESA purchase intentions. Data analysis determined several findings. First, female Kuwaiti nationals showed a low level of knowledge about the environmental impacts of the apparel and textile industry. The participants also held neutral attitudes of environmental concern and neutral attitudes towards ESA. Finally, despite their knowledge and attitudes, the participants did have positive intentions to purchase ESA in the future. To produce, market and sell ESA effectively in Kuwait, the conclusions from this study are important for manufacturers and retailers of ESA products. Kuwait provides a large market for apparel goods and this study is a contribution to a better understanding of consumers and ESA in that market.     

前瞻型环境战略对企业绿色创新绩效的影响研究--绿色智力资本与吸收能力的链式中介作用

近年来,将环境问题置于企业战略层面已得到普遍认同,绿色创新是我国经济新常态下解决环境问题实现可持续发展的关键。基于自然资源基础观理论、知识管理理论和吸收能力理论,本文对长三角地区249家制造业企业进行实证研究,验证前瞻型环境战略对绿色创新绩效的作用过程与影响机理。实证结果表明,制定前瞻型环境战略的企业可以通过积累绿色智力资本和增强吸收能力来提高企业绿色创新绩效。通过Bootstrap检验发现,绿色智力资本对吸收能力有积极影响,二者在前瞻型环境战略与绿色创新绩效间有链式中介作用,并在对比中发现链式中介效应与单独中介效应具有显著差异。研究为企业制定环境战略和提高绿色创新绩效提供了理论指导与管理启示。     

我国国有企业的环境责任问题研究

国有企业是我国国民经济的支柱,也是生态环境建设和保护方面的重要主体,其在追求利益最大化的同时,也应践行保护生态环境的社会责任。目前,由于我国国有企业对社会责任的研究起步较晚,还存在社会环境责任意识淡薄、权责不明确、缺乏有效的监督体系、执法力度薄弱等问题,导致一系列严重的环境污染,阻碍了经济社会的良性运行。我国应加强国有企业承担社会责任的意识,明确企业相关环境责任,加快建立完善的内外监控体系,加大执法力度,以有效促进我国生态文明建设事业的健康发展。     

Overcoming the psychological barriers to energy conservation behaviour: The influence of objective and subjective environmental knowledge

Energy conservation is a crucial aspect of responsible consumption which is the reflection of individual efforts for sustainability. However, especially young consumers are reluctant to reduce their energy consumption despite their pro‐environmental attitudes. Resistance to behavioural change can be attributed to various psychological barriers that help consumer to avoid engaging in pro‐environmental actions. In this context, the first aim of the study is to extend the theoretical and empirical evidence regarding impeding effects of psychological barriers on individual energy conservation behaviour. Secondly, the study investigates the alleviating role of environmental knowledge on those barriers that limit energy conservation. Proposed impeding effects of objective and subjective environmental knowledge on various denial mechanisms, which are in turn expected to hinder energy conservation, were tested using the survey data collected from young Turkish consumers. Results suggest that denial mechanisms hinder young consumers’ energy conservation behaviour indirectly through diminishing feelings of moral obligations. Moreover, it was found that objective environmental knowledge's effect can be used to break down the psychological barriers and to facilitate the change towards more sustainable energy consumption patterns. Implications of the findings and directions for future research are discussed.     

Adoption of Environment-Friendly Cars: Direct vis-à-vis Mediated Effects of Government Incentives and Consumers' Environmental Concern across Global Car Markets

This study explores the impact of consumers' concern for the environment, government incentives, and consumers' environmental image on the adoption of environment-friendly cars (EFCs). A total of 2,400 consumers across five key car markets (China, Germany, Japan, South Korea, USA) were sampled. Structural equation modelling was conducted, followed by ANOVA and UNIANOVA. In four of the five markets, environmental concern is key in the adoption of EFCs, whereas government incentives appear generally ineffective. China is contrastive in that government incentives, rather than environmental concerns, are a key factor. Environmental image only (significantly) mediates the adoption of EFCs in China. Examination of the interaction between environmental image and the adoption of EFCs indicates that environmental image has different impacts in different markets.     

APEC环境产品清单对中国的影响及其战略选择

2013年10月亚太经合组织(APEC)领导人非正式会议在印度尼西亚举行,根据近年惯例,环境产品将是重要内容。本文遵循APEC环境产品清单环境影响的逻辑,根据2012年APEC提出的54个6位税号环境产品清单及其降税情景,对中国税率、经贸、环境及政策的影响进行了分析并得出了相关结论,同时结合未来趋势对中国的战略选择提出了相关建议。