生态文明建设中的企业责任

生态文明建设中的企业责任是企业社会责任的重要组成部分,是指企业力所能及地承担起环境保护、社会关爱、人与自然辩证统一的生态义务。近年来我国污染物排放增长态势基本得到遏制,但因行政体制与执法存在缺陷、企业自律性不足,污染治理形势依然严峻。通过借鉴美国、日本两国的先进经验,分别从政府、企业、公众层面提出完善生态环境保护法律法规体系,构建企业责任绩效评价指标体系,强化企业生态责任培训,树立公众新的责任感和消费观念等合理建议。     

生态成本补偿的国际比较研究——基于煤炭采选业上市公司案例

生态成本补偿是生态利益与企业利益博弈的结果。作为企业环境责任的直观表达与底线,生态成本补偿的高低体现了企业对生态环境的弥补程度。以煤炭采选业上市公司为例,对生态成本补偿政策、企业生态成本补偿水平进行了国际比较,进一步探讨了税费负担对企业生态成本补偿的影响,发现我国煤炭采选业上市公司生态成本补偿虽然政策齐全,但受高税费负担影响,生态成本补偿水平较低。     

环境规制下企业实施主动型环境战略的动因与阻力研究基于重污染企业的问卷调查

环境污染、生态破坏、资源耗竭已成为严重制约经济可持续发展、危害人类健康的重大问题。面对日益严重的环境问题,政府不断强化环境规制,引导企业进行绿色经营。企业应如何适应规制、采取何种环境战略,使其在绿色经营中发挥作用已成为政府和企业亟待解决的问题。采用问卷调查的形式对环境规制下重污染企业实施主动型环境战略的阻力与动因进行研究,明确了企业实施主动型环境战略的主要阻力及主要驱动因素,分析了其中的内在机理,为相关研究提供了第一手资料。     

雾霾污染、经营绩效与企业环境社会责任

本文采用我国沪深两市2010—2016年A股上市公司数据与哥伦比亚大学社会经济数据和应用中心发布的PM2.5浓度数据,基于固定效应模型研究了雾霾污染对企业环境社会责任履行情况的影响。实证分析结果表明:我国各地市的雾霾污染对企业环境社会责任具有正向影响,即本地雾霾污染越严重,企业承担环境社会责任就越多。进一步的分析发现:雾霾污染会削弱经营绩效对企业环境社会责任履行情况的正向影响,即雾霾污染越严重,经营绩效对企业环境社会责任的正向影响越弱。本文的研究结论不仅揭示了雾霾对企业环境社会责任的正向影响,也揭示了雾霾污染对经营绩效和企业环境责任之间关系的调节影响。该结论对于加强雾霾治理和推动企业良好履行环境社会责任具有积极的作用。     

国家生态工业示范园对企业绿色创新的影响研究

国家生态工业示范园是中国工业绿色转型的主要载体。本文基于创建国家生态工业示范园为切入点,采用多期双重差分法（difference-in-differences, DID）和2002-2017年上市公司的面板数据,实证考察了国家生态工业示范园对企业绿色创新的影响。研究发现：①创建国家生态工业示范园显著促进了企业绿色创新,平均提升了上市公司绿色发明专利0.883项,绿色实用专利0.465项;②事件分析表明,国家生态工业示范园与企业绿色创新之间存在着“先增后降”的倒“U”形关系;③国家生态工业示范园显著增加了企业环保投资,抑制了企业排污费,但与政府环保补助之间没有必然联系;④国家生态工业示范园更有助于非国有企业、经营状况比较好的企业以及东部经济发达地区的企业绿色创新,并且其绿色创新效应不集中于特定行业（如重污染行业）。本文从微观企业层面为理解创建国家生态工业示范园的经济社会效益提供了启发。     

基于演化博弈视角的矿产资源开发生态补偿问题研究

从演化博弈视角探讨矿产资源开发企业生态补偿与政府监管之间的策略选择,首先通过建立双方的演化博弈模型,分析了相关的策略选择演化规律,得出不同情况下的演化稳定策略;其次,运用MATLAB对动态策略演化进行仿真分析。研究发现:降低政府监管成本,提高监管收益,有助于加大对补偿企业的监管力度;在政府监管的约束下,增加对生态补偿企业的补贴,提升企业生态补偿收益并降低生态补偿成本,可激励企业开展生态补偿工作。最后给出了相关政策建议。     

新能源汽车补贴政策下政府与企业的信号博弈分析

政府实施新能源汽车补贴政策是促进新能源汽车产业发展的重要举措。根据政府和企业在实施和申请补贴过程中不完全信息动态博弈的特征,构建政府与企业之间的信号博弈模型,通过分析得到三种均衡并用逆推归纳法对其进行验证,得出影响均衡效率的主要因素是企业造假的成本与期望风险成本,影响因素还包括政府误判损失。结合此结论提出相关政策建议,以期为新能源汽车补贴政策提供理论借鉴与指导。     

COP27和COP15对油气企业生物多样性保护的思考

油气企业作为化石能源生产商和生态环境保护者,面临着应对气候变化和生物多样性保护的双重挑战。第二十七次《联合国气候变化框架公约》缔约方大会(COP27)和第十五次《生物多样性公约》缔约方大会(COP15)对生物多样性保护工作进行了广泛讨论,国际社会呼吁企业采取更积极的措施。文章从COP27和COP15的生物多样性保护议题出发,通过研究国内外油气企业的实践案例,提出了加强油气企业生物多样性保护工作的建议。为实现这一目标,油气企业需加强组织机构建设,明确责任分工,与政府及社会各方共同努力,积极开展在地保护,充分利用所在地的生物多样性资源。油气企业应将生物多样性保护纳入油气开发全过程,实现油气开发与生态环境保护的双赢。     

媒体报道、政府监管与企业环境信息披露

在中国经济和媒体环境发生巨大变革的情况下,外部压力对上市公司环境信息披露的影响研究面临新的社会背景。基于传播学议程设置理论、关注理论与信号传递理论,本文以2016年沪深A股八大重污染行业的315家上市公司为研究对象,研究了媒体报道与政府监管对上市公司环境信息披露水平的影响。其中,媒体类型既考虑了传统纸媒,也考虑了以新浪微博为代表的网络新媒体,政府监管方面采用2014年调整后的PITI指数对监管力度进行评价。研究发现,媒体报道数量越大,上市公司环境信息披露的内容越丰富,但并不能提高其信息披露质量;上市公司环境信息披露质量主要受媒体报道倾向性的影响,而媒体报道的数量对其影响较弱;地方政府对企业环境信息公开的监管力度对企业环境信息披露的影响并不显著。此外,随着地方政府监管力度的加大,媒体对企业的关注度下降,导致政府监管在媒体监督企业环境信息过程中具有一定的削弱作用。研究表明,随着近年来生态环境保护法制化进程的大力推进,环境制度约束相对舆论监督,在企业信息披露过程中发挥着越来越重要的作用。     

环境规制对企业绩效与价值的影响——基于重污染上市企业经验数据

利用2010-2014年国内重污染行业上市公司的微观数据和政府环保数据,探究企业环境规制对企业绩效、企业价值的影响。研究发现:就目前而言,环境规制和企业绩效、企业价值之间仍然为负相关关系,并未实现由环境规制刺激研发水平提升而引起的收入弥补环保成本的波特假说。     

废弃产品回收处理企业环境绩效评价初探

近年来,废弃产品回收处理行业日益受到政府和社会各界的关注,而回收处理企业是实施回收处理活动的主体,相关法律、法规的出台对回收处理企业提出了更高的要求。本文在概括梳理相关法律、法规的基础上,初步建立了废弃产品回收处理企业环境绩效评价指标体系,为回收处理企业采用先进的技术工艺、降低环境负荷、加强职业健康监护和企业环境管理提供参考,以适应国家政策要求和行业发展的需要。     

Compliance,commitment, and competition: Improving environmental performance

A series of terms has been used to describe corporate environmental activities: waste management/waste minimization, pollution prevention, environmental excellence. Each has a different definition and comprises different activities, yet they represent a continuum of environmental response and improvement. This article considers the characteristics of each activity and the necessary balance among internal and external concerns that corporations seek as they progress toward environmental excellence in a competitive business climate.     

新型城镇化发展下的生态环境管治策略探析

与传统城镇化相比,新型城镇化具有"以人为本、四化同步、优化布局、生态文明、文化传承"的特点。在生态文明、新型城镇化建设全面推进的背景下,如何解决城镇化建设过程中的城市生态环境问题,优化空间布局,促进区域可持续发展,成为亟需解决的重大问题。本文基于城乡耦合系统理论,提出通过城镇规模和空间优化、功能完善提升生态环境管治。针对我国城镇化发展现状,本文认为新型城镇体系下的生态环境管治应基于城镇的资源环境承载能力,在新型城镇化建设中努力夯实生态环境的基础性地位,充分发挥生态环境约束的先导作用,并通过实施有效的城镇生态环境功能分区管治策略、提升生态环境空间管治效率、构建政企民共同参与的新型城镇生态环境治理体系等措施来提升生态环境管治能力。     

Ecometrics' stakeholder subjectivity: Values,issues, and effects

Stakeholder groups, defined according to their transcendent values, have different concepts of sustainability. Their prioritizations of individual, family, collective, and local and global environmental issues also differs. Given this, the metrics required for a given sustainable development path are subjective. Therefore, the questions of who should define ecometrics, their transparency, number, state of aggregation, standardization, and benchmarking are questions that require an enfranchised multi-stakeholder debate. At present, corporations have been asked to bear the burden of environmental reporting and eco-indicators have been established to account for material intensity, energy consumption and waste or toxic releases, among other factors. However, the links among these local-, product-, or service-based microecometrics and global states such as temperatures or atmospheric concentrations have yet to be established. The relationship of macroecometrics to individual definitions of sustainable development also has not been addressed. This article summarizes four plenary lectures given at ECOMETRICS '98 in Lausanne, Switzerland. The workshop involved forty participants from industry, academic and government organizations representing seven countries and three continents.     

企业环境信息自愿披露法律问题研究

企业环境信息自愿公开是企业环境信息公开的重要组成部分,是促进环境保护和可持续发展的重要举措。企业环境信息自愿披露与强制披露有着明显的区别;通过法律责任的设置,保证企业自愿披露的环境信息的质量;运用各种激励措施鼓励企业自愿披露环境信息,建立企业环境信息自愿披露的健康机制。     

Environmental accounting for waste management: A study of local governments in Australia

Local governments in Australia, especially in large urban areas, have faced a challenge of the growing quantity of waste generated and the diminishing space for waste disposal in recent years. The central government has demonstrated the importance of developing strategies to make full environmental costs and impacts of waste disposal and material recovery accountable for waste management decision-making. However, research into this field is limited. This paper investigates environmental accounting practices in local government waste management. From a survey conducted with local government authorities in New South Wales (NSW) Australia, it is found that overall the level of direct waste flow and activity accounting is higher than the level of hidden and external environmental cost accounting, though local governments tend to identify and use more physical information associated with waste flows and activities than relevant monetary information. External environmental impacts of waste disposal are often overlooked and show the lowest level of practices. The survey results also indicate that urban local governments have taken more environmental information into account than rural local governments, but such difference is not significant between local governments of different sizes. The complexity of waste technical services and operations is confirmed to have a positive and significant effect on the level of environmental accounting for waste management across local governments surveyed.     

Integrating science and business models of sustainability for environmentally-challenging industries such as secondary lead smelters: A systematic review and analysis of findings

Secondary lead smelters (SLS) represent an environmentally-challenging industry as they deal with toxic substances posing potential threats to both human and environmental health, consequently, they operate under strict government regulations. Such challenges have resulted in the significant reduction of SLS plants in the last three decades. In addition, the domestic recycling of lead has been on a steep decline in the past 10 years as the amount of lead recovered has remained virtually unchanged while consumption has increased. Therefore, one may wonder whether sustainable development can be achieved among SLS. The primary objective of this study was to determine whether a roadmap for sustainable development can be established for SLS. The following aims were established in support of the study objective: (1) to conduct a systematic review and an analysis of models of sustainable systems with a particular emphasis on SLS; (2) to document the challenges for the U.S. secondary lead smelting industry; and (3) to explore practices and concepts which act as vehicles for SLS on the road to sustainable development.An evidence-based methodology was adopted to achieve the study objective. A comprehensive electronic search was conducted to implement the aforementioned specific aims. Inclusion criteria were established to filter out irrelevant scientific papers and reports. The relevant articles were closely scrutinized and appraised to extract the required information and data for the possible development of a sustainable roadmap. The search process yielded a number of research articles which were utilized in the systematic review. Two types of models emerged: management/business and science/mathematical models. Although the management/business models explored actions to achieve sustainable growth in the industrial enterprise, science/mathematical models attempted to explain the sustainable behaviors and properties aiming at predominantly ecosystem management. As such, there are major disconnects between the science/mathematical and management/business models in terms of aims and goals. Therefore, there is an urgent need to integrate science and business models of sustainability for the industrial enterprises at large and environmentally-challenging industrial sectors in particular. In this paper, we offered examples of practices and concepts which can be used in charting a path towards sustainable development for secondary lead smelters particularly that the waste generated is much greater outside the industrial enterprise than inside.An environmentally-challenging industry such as secondary lead smelters requires a fresh look to chart a path towards sustainable development (i.e., survivability and purposive needs) for all stakeholders (i.e., industrial enterprise, individual stakeholders, and social/ecological systems). Such a path should deal with issues beyond pollution prevention, product stewardship and clean technologies.     

企业绿色供应链管理实践的阶段性及其特征研究

本文在总结绿色供应链管理(GSCM)的现有研究成果与实践经验的基础上,提出可将企业在推进GSCM的实践划分为4个阶段:生存需求阶段、初步合作阶段、源头绿色化阶段、自我价值实现阶段。设计了调查问卷,对165家国内企业在推进GSCM的实践情况进行了调研。研究结果表明:这些企业在GSCM方面尚处于初级阶段,具体表现为由"消极应对"向"有所策划和初步实践"过渡;这一阶段的主要实施手段包括"回收利用生产过程中产生的废料"、"要求供应商提供清洁环保的产品"、"为消费者提供产品相关的环境信息"、"推进清洁生产审核"等。通过该实证研究以期为政府有关部门制定促进可持续发展的相关政策提供参考。     

企业环境管理中政府和企业作用分析

我国的经济发展伴随着日益严重的环境问题。在引起环境问题的诸多因素中,来自企业方面的因素对环境的影响最为深远,因此改善环境首先就需要加强企业的环境管理。在推动企业进行环境管理的各种因素中,既有如政府的管制等外部因素,也有如减少成本、产品差异化等企业自身内部因素。外部因素和内部因素对推动企业环境管理都具有重要作用,但也有其局限性。本文通过政府管制及企业自身因素对驱动企业进行环境管理的作用机制的研究,分析各个驱动因素优缺点,寻求各驱动因素的最佳的组合,促使企业更好地加强环境管理。     

Environmentally sound management of freshwater resources

The principles and basic activities of environmentally sound management of freshwater resources and a cost effectiveness methodology, including the criteria of sound management needed to implement it, are outlined. This management is regarded as a means of integrating environmental concerns with the management of the water resources and it assists the implementation of sometimes conflicting objectives of socioeconomic and ecological development. It promotes sustainable development in river basins.