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Research on environmental reporting within individual sectors and industries is limited. Generic studies have typically focused on the reporting practices of the world's largest corporates. Some industries and sectors are under‐represented within these studies, limiting the potential for industry‐ or sector‐specific analysis. Forest and paper is one industry frequently under‐represented. This study examines environmental reporting amongst the top 100 forest and paper companies. The scale of environmental report publication is investigated, and the breadth and depth of reporting on the key industry issues of forest management and fibre procurement examined. The results show reporting is more prevalent amongst larger corporates but marked regional variations are evident. Most noticeably, Scandinavian companies are reporting more extensively, both in terms of the number of levels at which they report and the depth of information included on forest management and fibre procurement. Reasons for the marked regional variations in reporting are considered and markets for forest products and preferences within those markets for specific certification schemes identified as potential influencing factors. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment.  相似文献   
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Drawing on the eco-innovation and resource-based view, this research attempts to contribute to the eco-innovation-performance debate by examining the effects of eco-innovation on business performance. In particular, we propose that the eco-innovation–performance relationship is contingent on environmental orientation and resources commitment. The analysis of 83 green-oriented SMEs in New Zealand suggests that eco-innovation has a positive effect on business performance. More interestingly, the findings show although environmental orientation does not directly influence business performance, it enhances the positive effect of eco-innovation on business performance. The results further suggest that green-oriented firms will reap more performance benefit of eco-innovation when they commit more organizational resources.  相似文献   
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This study investigates three independent variables; types of service failure, service expectations, and attribution on postfailure responses in healthcare. A between-subjects 3?×?2?×?2 experimental design using written scenarios was used. The findings demonstrate that customer responses to service failures in hospitals are extensively influenced by the type of service failure, the level of service expectation of the provider, and, to a lesser extent, the controllability of the cause of the failure. Core service failures lead to greater increases in negative responses for satisfaction, emotional, and behavioral responses than supplementary service failure with high service expectations protecting the provider against overall dissatisfaction, negative word-of-mouth, and switching behaviors. Interestingly, perceived high controllability leads to greater dissatisfaction but not to increased negative emotional or behavioral responses. The study applies attribution theory to explain the results. The article concludes with managerial implications.  相似文献   
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This case study reports the activities of the Queensland Water Commission (QWC) in securing the water supply for Brisbane and surrounding South East Queensland (SEQ) in response to the worst drought on record. The case focuses on residential water use and examines a three year period from 2006 to 2009. The focus of the study is the interventions of 2007, which centres on the Target 140 campaign. In 2007, the QWC faced with critically low dam levels identified household consumption as responsible for 70% of water use. The eight month Target 140 campaign targeted household users, aiming to change the water use habits of SEQ residents. The campaign achieved not only immediate reductions in water use but also contributed to long term behavioural and attitudinal change. The aim of the campaign was to reduce water consumption from 180 litres (l) /person/day to a target of 140 l /person/day by the end of 2007. This was achieved with water consumption dropping to an average of 129 l/person/day during the campaign and saving over 20 billon litres of water. In 2009, despite the drought broken for over a year and the water consumption target lifted to 200 l /person/day residents were continuing to consume water, on average, less than 140 l /person/day. The outcome was a capstone result for the QWC, and the Target 140 campaign went on to achieve international industry recognition. This case study demonstrates how attitudinal change, goal setting and feedback were key components of the change strategy and outlines the tactics used during the campaign. Furthermore, the case study discusses these mechanisms for change in terms of a theoretical understanding. Copyright © 2011 John Wiley & Sons, Ltd.  相似文献   
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Zusammenfassung Monet?rer Ansatz der Zahlungsbilanztheorie: Internationale Preis?nderungen und Reservebewegungen. — Diese Arbeit führt eine alternative Gleichung ein, um die Ver?nderungen der W?hrungsreserven gemvβ dem monetaristischen Ansatz zu messen. Die Gleichung führt als Determinanten der Ver?nderung von W?hrungsreserven in kleinen offenen Volkswirtschaften das reale Welteinkommen, die Welt-Geldmenge und deren Umlaufgeschwindigkeit ein — zus?tzlich zu den traditionellen unabh?ngigen Variablen wie Realeinkommen, Zinss?tze, Geldmultiplikator und Kreditsch?pfung im Inland. Das Modell wird für die kleinen offenen Volkswirtschaften von Honduras und Mexiko getestet, und das empirische Ergebnis best?tigt die Hypothese, daβ die weltweiten Ver?nderungen von Umlaufgeschwindigkeit, Realeinkommen und Geldmenge die Ver?nderung der W?hrungsreserven signifikant beeinflussen. Geldpolitische Variable (sowohl ausl?ndische als auch inl?ndische) erkl?ren ann?hernd go vH der Ver?nderungen der W?hrungsreserven in den zwei L?ndern. Auβerdem zeigt sich, daβ eine restriktive Geldpolitik in kleinen Volkswirtschaften (in einer Welt expansiver W?hrungspolitiken) zu einem Fehlschlag führen muβ. Die Zentralbanken kleiner offener Volkswirtschaften sind im groβen ganzen abh?ngig von Bewegungen der monet?ren Variablen in der Welt, die sie nicht kontrollieren k?nnen.
Résumé L’approche monétaire de balance des paiements: Sur les cours du marché mondial et l’équation de flux de réserve. — Cet article introduit une équation alternative pour l’analyse de flux de réserve en approche de balance des paiements postulée par les monétaristes. L’équation introduit le réel revenu mondial, le stock monétaire mondial et la vélocité mondiale comme variables déterminantes de flux de réserve en petites économies ouvertes en commun avec les variables indépendantes traditionelles incluant le réel revenu local, les taux d’intérêt, le multiplicateur monétaire et le credit crée localement. Nous testons le modèle à l’exemple de deux petites économies ouvertes, le Honduras et le Mexique, et les résultats empiriques confirment la hypothèse que les mouvements mondiaux en vélocité, revenu réel et en stock mondial affectuent les flux de réserve. Les variables de politique monétaire, étrangères aussi bien que locales, expliquent à peu près .90 des mouvements des réserves de devises en cas des deux pays. De plus, la restrictive politique monétaire par une économie petite (en cas des expansives politiques par le monde entier) est vouée à l’échec. Les banques centrales en petites économies ouvertes sont dépendantes des mouvements des variables monétaires du monde étant en dehors de leur contr?le.

Resumen El enfoque monetario de la balanza de pagos: En precios mundiales y la ecuación de flujo de reservas. — Este artículo introduce una ecuación alternativa para el análisis de flujo de réservas en enfoques de balanza de pagos postulados por monetaristas. La ecuación introduce el ingreso real mundial, el stock monetario mundial y la velocidad mundial como determinantes de flujos de reservas en economías peque?as y abiertas, conjuntamente con variables tradicionales independientes tales como ingreso doméstico real, tasas de interés, el multiplicador monetario y crédito creado domésticamente. El modelo es sometido a prueba para las dos economías peque?as y abiertas de Honduras y México y los resultados empíricos confirman la hipótesis que movimientos mundiales en la velocidad, ingreso real y stock monetario afectan significativamente los flujos de reserva. Variables de política monetaria, tanto foráneas como domésticas, explican aproximadamente 0.90 de los movimientos de reserva foráneos para los dos países. Más aún, una política monetaria restrictiva por parte de una economía peque?a (frente a políticas monetarias mundiales expansivas) está condenada a fracasar. Los bancos centrales en economías peque?as y abiertas dependen en gran medida de los movimientos de las variables monetarias fuera de su control.
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