Linkages between best practice in business and good environmental performance by companies

Is the adoption of currently accepted best practice in business associated with improved environmental performance by companies? What methods can be used to assess and compare the environmental practices and performance of different companies? In this pilot study, the business and environmental practices and performances of five companies in the metal working sector were examined and scored. The business practices and performances were assessed using the best practice model adopted in the Australian Manufacturers Council study (AMC, November 1994, Melbourne, 112pp.). The environmental practices and performance of the companies were assessed based on a five stage framework of business response to environmental issues presented here. A strong correlation was observed between environmental performance and business practices (correlation coefficient, r = 0.85, p < 0.05). The company closest to best practice had a strong focus on quality, efficiency and elimination of waste, well-developed strategy, good teamwork and a high level of commitment and also had the highest score for environmental performance. The company with poorest score for its business practices had the poorest environmental performance, with the remaining companies lying between on both scores. There was no significant correlation between business performance outcomes and environmental performance.     

From green product definitions and classifications to the Green Option Matrix

Hybrid cars, recycled products, photovoltaic cells, bioplastics: why so different products can be called ‘green’? Which practices companies willing to develop green products should implement? How companies can easily and effectively communicate to stakeholders the environmental features of their green products? This paper tries to answer these questions, by developing a Green Option Matrix (GOM), which characterizes green products and practices along different dimensions. This matrix is then used to analyze the different features of green products as well as related green practices developed by a sample of companies belonging to the Dow Jones Sustainability World Index (DJSWI). Relevant data are collected by means of content analysis of companies’ websites and sustainability reports. Green products and practices developed by each company in the sample are positioned in the matrix and results are presented and discussed for each industrial sector. Then, different sectors’ behaviors are compared. The proposed matrix can be used by companies as a market tool to analyze competitors’ green products and practices and as a communication tool to effectively communicate to stakeholders the specific green features of their products and practices.     

Integrating the environmental and sustainable development agendas into minerals education

Changing public perceptions of the environmental acceptability of mining and minerals processing facilities have changed the industry and mining schools have started to respond by adding environmental content to their minerals curricula. Proactive and preventive environmental strategies, including Cleaner Production and sustainable development, are preferred but mining and minerals processing companies and mining schools generally have limited know-how in those areas. Vice versa, Cleaner Production specialists generally have limited experience in the mining and minerals processing sectors, and should endeavour to employ their expertise and know-how to address the environmental and sustainable development challenges in those sectors. The critical task for mining schools is to educate environmentally literate graduates who are able to recognise potentially adverse impacts of mining and minerals processing on the environment and to contribute from a sound background in geology, mining or metallurgy, to the characterisation, minimisation and management of these environmental impacts. This paper focuses on integrating the environmental and sustainable development agendas in minerals tertiary education. It highlights trends in employers' recruitment criteria and in minerals curricula, and argues in favour of strengthening the environmental component of minerals curricula. The paper provides a framework for integrating the environmental and sustainable development agendas in minerals tertiary curricula. Integration of environmental aspects into core disciplinary courses, by means such as environmental examples, cases and problem-solving tasks, is critical to make environmental literacy programmes successful.     

The determinants mostly disclosed by companies that are members of the Carbon Disclosure Project

Concerns about climate change as a result of anthropic actions have led to an increase in the volume of information disclosed about it in the reports of companies that are members of the Carbon Disclosure Project (CDP). In this context, the factors most disclosed remain obscure due to both the complexity of climate change impacts and the stakeholders’ different interests. This study aims to identify which factors are most disclosed in the reports of companies that are members of CDP. For this purpose, it is necessary to investigate if the factors indicated by managers and experts are the main ones disclosed in the reports of Brazilian companies that are members of CDP, as well as to identify which companies stand out in climate change disclosure based on these factors. To this end, 463 reports submitted by 48 companies between 2014 and 2016 were examined and 32 factors were investigated using the NVivo® software. Some companies submitted reports with unified titles, which reduced the sample. The results indicate that certain factors—prevention of pollution, prevention of loss, management of environmental assets, volume of greenhouse gas (GHG) emissions, and climate change strategy—account for 50.03% of the total volume of information disclosed about climate change. The main lesson learned from this research is that climate change mitigation strategy is strongly supported by the evidence of corporate annual reports, and it has relation with the following determinant factors: pollution prevention, loss prevention, environmental asset management, GHG emissions, and the strategy chosen by the companies to deal with climate change. Due to the low volume of research related to loss prevention and pollution prevention, we have identified that little attention has been paid to these items. Based on our results, we recommend that climate change mitigation strategies begin to consider these determinant factors in their structure because both have a strong influence in demonstrating how companies are managing these factors for stakeholders. Therefore, companies can benefit from this data to manage their resources for the maintenance of the social contract (legitimacy) through the factors most disclosed, especially companies with lower scores on the scale of ranking presented. Hence, stakeholders can have access to more information on strategies that mitigate climate change and help companies improve the disclosure of the actions that contribute to reduction of GHG emissions.     

Pollution prevention and cleaner production in the mining industry: an analysis of current issues

This paper examines the major pollution prevention and Cleaner production (CP) issues in the mining industry. Past problems with pollution has made waste minimization an issue of enormous importance for many mining companies. Since the advent of the first major environmental legislation circa-1970, there has been substantial improvement in environmental performance at the mine sites of these firms, including a reduction in noxious air emissions, a decrease in levels of toxic contaminants in effluent discharges, and a major upgrading in land management. All of these improvements are directly attributed to a corporate abandonment of conventional, end-of-pipe apparatuses, and subsequent integration of cleaner technologies and strategies, including highly efficient environmental equipment, heavily retrofitted control systems, and comprehensive environmental management plans. Although hundreds of mining districts have already benefited from installing systems that foster pollution prevention and CP, in select instances, these have not proven to be realistic waste management remedies. Major barriers, particularly economic, technologic, and legislative ones, have both individually and collectively impeded the implementation of pollution prevention and CP strategies in such cases. Many of these barriers appear insurmountable but improved planning, employee education, and increased government intervention would spell continued success in an industry that has already made enormous strides in the arena of environmental management.     

Experiences of and views on third-party assurance of corporate environmental and sustainability reports

This study explores the development of environmental and sustainability reporting in Sweden and the dynamics behind the corporate decision to introduce, or not to introduce, third-party assurance of voluntary reports. The results are based on interviews with 28 Swedish companies, an analysis of corporate environmental/sustainability/annual reports as well as interviews with assurance providers. Between 1990 and 2003, the number of corporate voluntary reports increased and by 2003 approximately one-third of the reports were subject to third-party assurance. In general, the assured companies were positive in regards to the perceived benefits from third-party assurance, e.g. guidance on how to develop efficient internal reporting systems and increased credibility for published data. The companies without assurance were hesitant to adopt the concept. Their main arguments included the high cost of assurance and the lack of evidence that third-party assurance would result in enhanced credibility. According to the companies, the driving forces for the future development of assurance practices will most probably consist of a combination of proactive approaches from leading companies, generally accepted reporting guidelines and assurance methods, increased pressure from stakeholders and the general acceptance that third-party assurance creates benefits for the company and its stakeholders. In conclusion, this study calls for more attention to be paid towards establishing possible links between methods for third-party assurance and increased credibility for corporate environmental or sustainability reports.     

Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies

In order to help understand the environmental disclosure mechanism from the corporate perspective, this paper identifies the determinant factors affecting the disclosure level of corporate environmental information on the basis of stakeholder theory, and gives an empirical observation on Chinese listed companies. The corporate environmental information disclosure (EID) level appears to be marginal in current Chinese context. Nearly 40% of the sampled companies opened no substantial environmental data to the public as could be seen from the content analysis of disclosed information. The present condition is that the EID strategy of Chinese listed companies is oriented to fill up the government's environmental concerns. The corporate EID effort is significantly relative to its environmental sensitivity (a proxy of the pressure from the government) and its size. The role of other stakeholders, like shareholders and creditors tested in this study in effecting the EID, is found to be still weak. Another interesting finding is that the sampled companies are selectively opening their environmental information. Companies operating in eastern coastal regions, where the economy has been relatively developed, are more likely to disclose emission-related data. The better the company's economic performance, the more information on environmental investment and pollution control cost is disclosed. More concerns of the firm's stakeholders on environmental issues shall be promoted in order to encourage Chinese enterprises to disclose more environmental information and accordingly become more proactive for improving their environmental performance.     

Analysing influencing factors of corporate environmental information collection,management and communication

Relevant and understandable environmental information about production and products is needed in any attempt to mitigate environmental impact from production, products, and consumption. This paper introduces an analytical framework for studying the drivers, barriers and enablers of corporate environmental information collection, management and communication. The framework is built up by two main parts. In the first, we sort out what corporate environmental information is and how to spot gaps in information collection, management and communication. The second part examines the stakeholders and company features that could constitute important influencing factors. The framework is intended to support qualitative and quantitative studies which aim to increase understanding of what shapes the flow of environmental information in companies and product chains.     

Sustainability in the New Zealand wine industry: drivers,stakeholders and practices

This research aims to investigate various sustainability issues in the New Zealand wine industry. Namely, the study examines (1) what drives the industry to engage in sustainability practices, (2) the role of stakeholders in the company's decision-making, and (3) environmental practices related to water utilization, chemicals and waste management. A qualitative research approach supplemented by quantitative measures was adopted to answer the research questions. Twenty-four wineries were studied. The research found that the most important drivers for sustainable practices are personal values, preferences and satisfaction with the profession (i.e., enjoyment of the work itself), followed by product quality and customers' demand. Size of firm also appears to be an important factor. New Zealand wine companies are also driven by the market, but companies do not receive a price premium for grapes grown sustainably or organically grown. The study proposes a typology matrix that differentiates wineries' involvement in sustainability based on the extent of sustainability practices and sustainability drivers.     

Using corporate social responsibility benchmarking framework to identify and assess corporate social responsibility trends of real estate companies owning and developing shopping centres

Shopping centres that include retail activities have come in for criticism as to their environmental, architectural and social impacts. However, the sector has been applying corporate social responsibility (CSR) practices. In an attempt to identify the best practices regarding CSR and trends therein we developed a CSR benchmarking of companies from the real estate sector owning and developing shopping centres. Based on information from websites, annual, environmental and sustainability reports, and customer services department’s information, in 2004 and 2010, a comparative CSR benchmarking was performed on 23 real estate companies with shopping centres based in Europe, China, Australia and the USA. The CRS benchmarking framework focused on reported CSR practices and included categories and sub-categories of evaluation in four domains: (1) external results, (2) internal results, (3) management processes and (4) learning and innovation. The framework was inspired by the sustainability balanced scorecard structure. The United Kingdom real estate sector’s companies studied did relatively well when evaluated by the framework used in this study. The highest ranked real estate companies applied sustainable or environmental buildings standards and did show a commitment to transparency and CSR disclosure. The positive evolution of CSR practices in the 23 companies studied in 2004 and 2010 may reflect efforts to improve competitiveness and the reputation of the companies with shopping centres through CSR initiatives.     

Application of sustainable development concepts to an alluvial mineral extraction project in Lower Caroni River,Venezuela

The Caroni River, a tributary of the Orinoco River in the State of Bolivar, Venezuela, has been subjected to mining since the end of the last century. Until the 1990s, hundreds of artisanal miners operated along a 70 km stretch of the river using rudimentary suction dredges to extract gold and diamonds from sediments. Although artisanal miners created considerable wealth along the river, the local community has also been negatively impacted by the social and environmental effects that characterize this sector. The flooding of many parts of the Lower Caroni River, in conjunction with the development of a large hydroelectric-power complex, changed the conditions for dredging operations.A Canada-based company is proposing to open the recently-created hydro-electrical lakes to a Mineral Dredging Project. The early forecasting of potential socioeconomic and environmental impacts would be a valuable tool to build a sustainable business case that facilitates the integration of the project into a sensitive environment. These strategies, currently used in other economic sectors, would contribute to the identification of opportunities to negotiate mutually beneficial agreements with stakeholders of the Project, and reduce the risk of conflict, in this particular case, with the hydroelectric company (EDELCA), former small-scale miners and other stakeholders.This paper, based on the pre-feasibility study of the Project, assesses the applicability of such tools to the mineral dredging and to junior mining company projects in general.     

刍议环境会计

由于企业经营环境改变,促使企业更加重视生态效能及环境冲击所带来的高昂的外部成本内部化,传统的财务会计已无法满足企业的可持续发展,环境会计将成为传统财务会计的必要补充,且各司其职。通过环境会计资讯报告,既可与企业外部不同重要利害关系人沟通,又可支持企业进行最适宜投资评价的选择,可实现多元化企业目标。     

刍议环境会计

由于企业经营环境改变，促使企业更加重视生态效能及环境冲击所带来的高昂的外部成本内部化，传统的财务会计已无法满足企业的可持续发展，环境会计将成为传统财务会计的必要补充，且各司其职。通过环境会计资讯报告，既可与企业外部不同重要利害关系人沟通，又可支持企业进行最适宜投资评价的选择，可实现多元化企业目标。     

石材开采与加工对周围环境的影响分析

改革开放三十年来,中国石材工业取得了令世界瞩目的成就,但一系列环境问题接踵而来。通过分析石材在开采、加工过程中产生的废水、粉尘、噪音和废渣对周围环境的影响,提出相应的防治对策,以期对促进石材工业的可持续发展,改善环境有所裨益。     

Best practices for corporate commitment to biodiversity: An organizing framework from GRI reports

Corporate operations can have significant impacts on biodiversity. Nevertheless, the literature has overlooked the analysis of the organizational practices underlying corporate commitment to biodiversity. The objective of this article is to contribute to this under-researched issue by shedding light on the best practices of biodiversity conservation of companies whose operations pose high risks to biodiversity. For this purpose, we carried out a systematic analysis of the sustainability practices reported by 163 mining and forestry companies whose operations pose high risks to biodiversity. The article proposes an organizing framework describing the main approaches and practices for corporate biodiversity management. The contributions and implications for managers, policy makers and other stakeholders are discussed.     

基于Shapley值法的矿产资源开发利益相关者利益分配博弈分析

矿产资源在开发中会牵涉到多个利益相关者,从自身利益最大化考虑,不同的利益相关者就会有不同的利益分配诉求,因此,矿产资源开发中合理分配各方的利益,是矿区和谐、减少矿区冲突必须先解决的重要问题。文章通过引入合作博弈理论,提出基于Shapley值的矿产资源开发中企业、政府和社区居民三者之间的利益分配方法,以此为依据进一步引入风险承担和投资额大小两种因素对Shapley值行进修正,建立一种更完善的矿产资源开发利益分配方式,有效解决矿区利益分配矛盾,实现多方共赢,共建和谐矿区。     

安徽典型城市环境K线形态及灰色关联度分析

选取安徽6座典型城市(合肥、芜湖、蚌埠、马鞍山、铜陵、淮南)1994-2010年经济发展指标和工业“三废”数据,对综合型和矿产资源开采型两类不同城市的环境库兹涅茨曲线(EKC)形态进行实证研究.结果表明:不同类型城市的“三废”污染物指标的EKC形状各异,呈现出经济发展与环境污染关系的不同特征,这与当地的产业特点及政府的经济发展政策密不可分.同时使用灰色分析法研究其影响因子,结果发现,经济结构与技术进步对环境污染有着重大的影响.     

山西省煤炭开采环境损失的经济核算

以环境经济学的经济外部性理论为依据,识别采煤过程中生态环境的外部不经济因素,应用环境价值评价法,对这些不经济因素进行量化和货币化,初步建立了省域煤炭开采环境污染和生态破坏经济损失核算体系.以2003年为基准年,核算了山西省煤炭开采环境污染和生态破坏的经济损失量.结果表明:2003年山西省煤炭开采环境污染与生态破坏造成的损失约为286.746 8×108元,折合每t煤损失63.79元.其中环境污染年损失61.979 4×108元,折合每t煤损失13.78元;生态破坏损失224.767 4×108元,折合每t煤损失50.00元.依据该核算结果,1978─2003年山西省累计采煤约65×108 t,所造成的环境损失约为4　100×108元.      

Environmental management in the Brazilian non-metallic small-scale mining sector

Non-metallic mineral resources, albeit very important to meet the needs of the Brazilian population and for exportation, are ill-favored by governments and ignored by the public. Most of this mining is performed by small-scale companies and informal operations that cause extensive and widespread environmental damages. In addition to examining the current state of the industry and its environmental impacts, this paper outlines a series of initiatives for improving (environmental) performance. The suggestions made include improved coordination among public entities responsible for the control of the mining sector; the undertaking of environmental management and reclamation initiatives; research and diffusion of mining and environmental technology; the development and implementation of appropriate licensing procedures for small-scale mines; and the reviewing of environmental impact evaluation and enforcement procedures, and improved regional planning. It is concluded, however, that the proposals will only become a reality if the necessary political actions are taken, and are supported by adequate financing and technical assistance.     

长江-洪泽湖段突发跨界污染风险交流信息图谱研究

在分析我国当前环境风险交流存在问题基础上,将信息图谱引入到流域突发跨界环境污染风险交流中.参考公共卫生领域信息图谱制定步骤,结合突发跨界环境污染风险管理特点与要求,构建流域突发跨界环境污染利益相关方构架体系.编制流域突发跨界环境污染事件利益相关方问题清单框架,对流域突发跨界环境污染利益相关方问题计算权重,按权重大小进行排序分类.以南水北调东线工程长江-洪泽湖段为研究区域,绘制风险交流信息图谱,利用ArcGIS制作信息图谱单元图以及单元表实现对海量信息资料的挖掘、提炼与表达,不仅满足了利益相关方对于信息的迫切需求,提高了环境风险交流效率,保证了突发跨界环境污染应急处理处置措施的有力实施.同时也为利益相关方进行有效的风险沟通提供了预见性、准确的关键信息与支持信息,为流域突发跨界环境污染风险决策提供辅助信息工具.