ISO／Guide64环境管理工具的应用与实践——在产品标准中提出环境问题的考虑

每一种产品在其全生命周期阶段都会对环境产生影响。在产品标准中考虑环境问题并进行相关规定,来减少产品的潜在环境影响是产品标准制定所必须考虑的重要问题,也是环境管理工具应用于产品标准起草的重要体现。Guide64提供了这样一种实用工具,通过推荐“环境检查单”的运用,向标准起草者提出了识别环境因素、确定环境影响以及在产品标准中起草环境规定的方法。     

钢铁企业基于生命周期的环境作业成本法核算研究

钢铁企业作为我国经济的支柱产业,既是能源消耗大户又是环境污染大户。环境成本的正确核算在整个环境会计中有着重要的地位和作用,对于钢铁企业成本节约和经济效益的提高具有重要意义。环境成本核算方法的选择至关重要,文章将生命周期成本法和作业成本法这两种方法结合起来,既科学又全面地研究和归集环境成本,有利于全面分析环境成本,降低产品总成本,从而大大提高钢铁企业成本管理决策的有效性。     

实施绿色供应链管理的意义及途径

绿色供应链管理是实现经济环境可持续发展的重要途径,绿色供应链管理克服了传统供应链管理的缺陷,是通过绿色技术与供应链管理的手段,实现产品生命周期内环境负影响最小的现代管理模式。实施绿色供应链管理对企业及社会有着非常重要的意义及作用。     

区域、产业与企业创新环境及其层次关系研究

创新环境对提高企业创新能力有重要的推动作用。区域创新环境和产业创新环境都是属于企业研发创新环境中宏观上的范畴,而企业内部环境属于企业层次上的微观环境。企业外部区域产业创新环境是以企业为中心,企业所在区域内与关于企业创造、生产和销售产品的创新相联系的各种条件的总和,它是考虑企业创新环境层次性时产生的企业外部的微观新概念,是区域创新环境和产业创新环境作用于企业研发创新活动的微观桥梁。企业内部环境、企业外部区域产业创新环境、区域创新环境以及产业创新环境共同组成了两个维度、三个层次的创新环境架构。     

浅谈绿色设计与环境保护

为缓和工业社会与生态环境的冲突,提出绿色设计的思想。文章论述了世界面临的环境问题和绿色设计产生的社会背景,提出绿色设计的内涵及意义,探讨了绿色设计在环境保护中的作用,并提出实施绿色设计的措施。在知识经济时代,绿色设计和绿色产品将为保护环境,协调人类、环境、发展之间的关系作出重要贡献。     

环境艺术设计中的环境心理学

环境艺术设计在现代社会起着重要作用,它不仅仅是创造美好的环境,也是提供给人舒适、安全的心理感受的的生活娱乐场所。所以,在现代的环境艺术设计中,技术的应用,视觉的美感已经满足不了现代社会发展的需要,符合现代人们心理的设计,才是适应社会的作品,那么,环境心理学在环境艺术设计中的作用越来越重要。     

浅谈产品的环境信息

为了实现降低产品的总体环境影响这一环境目标,生产者有义务向使用者或消费者提供产品的环境信息及健康安全告知,指导使用者或消费者正确使用产品,树立选择产品和服务时的环境优先意识,促进企业不断改进环境行为,开发和生产环境友好产品,增强企业的市场竞争能力。     

企业的环境业绩与环境信息披露：一个日渐重要的商誉构成要素

随着环境污染问题成为世界各地的一个日益突出的经济、社会和政治问题，企业的环境业绩与环境信息披露与社会越来越息息相关，成为公众评价企业的一个重要因素，从而也成为构成企业商誉的一个重要因素。本文通遇分析认为，企业的环境业绩主要通遇影响企业的公共形象和产品形象退而影响企业获取超额利润；企业的环境信息披露则主要通遍影响利益关系人对企业的认知度退而影响企业的超额获利能力。     

产品(工艺)生态设计控制企业环境成本研究

随着经济的快速增长,环境保护问题越来越成为社会公众关注的焦点,控制环境成本也就成为企业的重要任务。环境成本控制既是对传统成本控制自身的拓展,也是适应企业生产经营模式从单纯追求物质利益最大化为主体向以注重资源环境保护的可持续发展的生产经营模式为主体转变的需要。文章结合产品(工艺)生态设计的内涵对产品(工艺)生态设计的流程、环境成本效益和主要阶段进行深入分析,最后通过企业案例分析产品(工艺)生态设计在控制环境成本、创造环境收益方面的先进性和实用性。     

浅谈审计环境

审计是一种社会行为,与审计有关的外部环境的总和就是审计环境,审计环境制约着审计的发展,但在一定程度上说,审计对其所处的环境也有反作用。当审计能够用适应环境需要时就能起到改善环境、促进经济发展和社会进步的作用;反之则可能起到阻碍作用。因此,审计环境是审计理论研究中的一个重要课题,建立一个健康、公平、公正、公开的审计环境非常重要。本文主要论述了审计环境理论,并从微观和宏观阐述了审计环境中存在的问题以及相应的解决策略。     

Does organisational capital influence environmental strategies? Evidence from environmental innovation

As a result of increasing consumer awareness and stakeholder demands about environmental management, firms face stricter challenges surrounding the impact of business operations on the environment. In this regards, environmental innovation is one of the important ways of acting in harmony with the environment. Thus, the purpose of this study is to examine the impact of organisational capital on environmental innovation measured as the process innovation and product innovation. Using environmental innovation data from ASSET4 for the US listed firms between 2002 and 2018, our empirical results reveal a significant positive association between organisational capital and both the process innovation and product innovation. Furthermore, the relationship is stronger in high-profitability and sensitive industries subsamples. These results are robust to additional control variables and endogeneity tests. This study, while endorsing the resource-based view (RBV), provides important implications for the top management teams that organisational capital could be an important channel through which managers can boost environmental innovation.     

For green or not for green? The effect of cooperation goals and type on environmental performance

Although many scholars have demonstrated that companies engaged in collaborations achieve better environmental performance than other companies, existing studies have not analyzed in depth whether this effect changes considering the characteristics of cooperation. Our paper aims to explore whether collaboration with other companies always has a positive effect on environmental performance or whether it depends on cooperation goals, collaboration type, or company size. Empirical analysis based on a sample of 773 European companies demonstrated that an external source of knowledge is an important way to foster firms' environmental proactivity, especially when environmental goals are shared at the basis of collaboration. Second, we verified that companies involved in JVs with environmental goals achieve greater environmental performance than companies that use M&As to acquire external knowledge. Finally, we demonstrated that it is more important for small companies to be involved in environmental collaboration than larger ones.     

Corporate environmental performance,environmental management and firm risk

Using a sample of 1,632 U.K. firm‐year observations from 2002 to 2013, this paper investigates the impact of multidimensional corporate environmental performance (CEP) on firm risk. Considering two dimensions of CEP, namely environmental management performance (EMP) and environmental operational performance (EOP), we find that EMP serves as an effective mechanism in reducing firm risk, and such an effect is mainly driven by the manufacturing sector. Meanwhile, there is no clear association between EOP and firm risk. However, our findings highlight a moderating effect of EOP on the relationship between negative EMP and firm risk. This provides new insights into the value of multidimensional CEP and suggests that the complex relationship between outcome‐ and process‐based environmental performance is important for understanding the real effects of CEP on firm risk. Our results have important implications for managerial decision‐making in strategy and risk management, as well as for policymaking in environmental regulation.     

Factors affecting corporate environmental strategy in Spanish industrial firms

During the last 30 years, environmental issues have become very important for governments, consumers and companies. Firms, aware of their environmental responsibilities, have started to show an important commitment to society and the natural environment, developing environmentally friendly strategies. However, the factors that determine the choice of environmental strategies are still unclear. They range from ethical motivations to social, legislative and competitive factors. This study analyses the main antecedents that influence firms' ecological behaviour, distinguishing between environmental orientation and environmental strategies. The hypotheses proposed in this study are analysed by means of a structural equation model on a sample of 235 industrial firms. The results reveal that competitive motivations and management commitment are the most important factors explaining why firms incorporate environmental issues into their strategic planning process. Moreover, management commitment is a critical factor for firms because managers' perception about customers' ecological concern directly influences firms' environmental behaviour. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

对我国新型环保投融资体制架构之探讨

环境保护是我国“十一五”期间和2010年远景目标的一项重要任务,但目前我国环境状况仍然十分严峻,其中资金严重不足是一个重要因素。探讨我国环保投融资的必要性及其重要意义,以及环保投融资体制存在的问题,从财政、税务、金融、外资、社会等方面着手,建立一种新型的环保投融资体制提出政策建议与制度安排,以期对政策制定者和相关市场操作者有所启迪。     

Organizational culture and human resources in the environmental issue: a review of the literature

From the resourced-based view, the weakness of organizations' business culture and their shortcomings in human resources may be important obstacles in the process of environmental action. However, as the number of works on these questions is still limited, our aim is to integrate the classical literature concerning business culture and human resources and the small number of works concerning these aspects of environmental management. Several issues, such as managerial duties, the role of organizational culture in the formation of environmental internal stakeholders' awareness, organizational involvement in environmental issues, environmental training and concern, environmental motivation and incentives and implementation and organizational innovations, may be very important for thesuccess of companies' environmental strategy. However, it seems necessary to carry out studies in which qualitative and quantitative methodologies are applied.     

THE LIFE CYCLE ENVIRONMENTAL IMPACTS OF CONSUMPTION

This paper reviews assessments of environmental impacts arising from consumption, taking into account the production and disposal of goods consumed. Assessments have mostly focused on understanding household consumption, but there is an increasing interest in understanding government consumption, as well as in the treatment of gross capital formation and trade. National economic and environmental accounts are the most frequently used data source for such studies and input–output techniques are usually applied. For many OECD countries and a few developing countries, assessments address only energy or greenhouse gas emissions. Few studies address a broader range of emissions-related environmental impacts. There is a lack of consideration for important pressures on ecosystems such as habitat change and overexploitation of fisheries and forests. In all countries, housing and food are important. In poor countries, public services can contribute substantially, while in rich countries, mobility and the consumption of manufactured goods is important. In rapidly developing economies, investments, especially in infrastructure and buildings, are important causes of environmental pressure as well. Differences in production conditions and pollution intensities across countries are substantial, so explicitly modelling the production of internationally traded goods using multi-regional input–output analysis is necessary to account correctly for the environmental impacts arising from the consumption of imported goods.     

企业环境会计信息披露问题研究

作为实施可持续发展战略的重要组成部分,环境会计已为各国政府所普遍重视,许多国家在环境会计信息披露方面也已取得进展。而我国不但尚未建立起符合我国国情的企业环境会计理论和准则,而且没有建立起完善的环境会计信息披露系统。本文就环境会计信息披露问题展开讨论,提出了构建适合我国实际国情的企业环境会计信息披露模式的具体构想,以促进和完善企业环境会计信息披露,贯彻落实科学发展观,实现我国经济的科学可持续发展。     

Empirical analysis of determinants of adoption of proactive environmental strategies in India

Proactive environmental strategies are beyond extant laws and it is important to understand why companies go beyond compliance. The paper discusses motivations behind their adoption of proactive environmental strategies in India. The research results show that institutional pressure is the most significant determinant of adoption of proactive environmental strategies. Other factors such as managerial attitude, business case of environmental investments and productivity enhancement initiatives are also significant. Based on the research findings, the paper proposes some important managerial implications in connection with adoption of proactive environmental strategies. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.