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.     

Local government policies toward environmentally sensitive areas in British Columbia,Canada; Washington and Oregon,USA

While there has been sustained debate on the issue of provincial and state versus local government environmental planning, maintaining privately owned natural resources in the public interest is increasingly viewed as beyond the scope of local governments alone. This paper describes and compares province- and state-level mandates and options for local governments (i.e., city, county, or district) to regulate land uses of environmentally sensitive areas (ESAs) in British Columbia in Canada and in Washington and Oregon in the United States. We define ESAs as landscape elements or places that are vital to the long-term maintenance of biological diversity, soil, water, and other natural resources, especially as they relate to human health, safety, and welfare, both on-site and in a regional context. Underlying similarities are that all three jurisdictions legally express the need for land-use planning by local governments in managing ESAs. Although all three jurisdictions exhibit similar problems in their attempt to accomplish this, ESA planning by local governments is an optional process in British Columbia and Washington but mandatory in Oregon. Furthermore, actual processes prescribed by each of the three jurisdictions are quite different. The information base upon which local regulation of privately held ESAs depends is variable, both within and between the province- and statelevel jurisdictions. Other than for some specific water-related resources, standard definitions and inventory methods for ESAs are lacking, as is coordination among local governments or among the province- and state-level governments. This study concludes that there is a need for a regional environmental information system in the Pacific Northwest based upon an integrated and scientific approach toward ESA structures and functions.     

The eclipse of NEPA as Environmental Policy

Previous evaluations of the National Environmental Policy Act (NEPA) have focused on the effectiveness of its procedural requirements in improving the quality of decision making with respect to environmental matters. Subsequent growth of other environmental regulation and the changing role of Environmental Impact Statements in the decision-making process should also be considered. The many federal and state environmental laws passed in the 1970s have, by defining the nature and acceptability of environmental impact and prohibiting unacceptable impacts, superseded the substantive role of NEPA in environmental protection. Although the EIS continues to serve as a focus for public debate regarding proposed government actions, such debates usually center around social or economic rather than environmental issues. NEPA has thus been superseded by other environmental laws, and its role in the decision-making process today has little relation to its earlier environmental significance.     

Environmental impact assessment: An international evaluation

Experiences with environmental impact assessment (EIA) in a number of countries are discussed in the light of both explicit and implicit goals and objectives. Adequate environmental information is not always available to decision makers because of failure to apply EIA to all relevant decisions, the continuing inadequacies of prediction and evaluation techniques, the failure to consider alternatives adequately, and the bias of some EISs. EIA frequently results in changes to proposals and may result in stricter environmental management conditions in some cases, but some people regard it as a failure because it has not stopped development. Generally, EIA leads to better integration of environmental factors into project planning. Open procedures and freedom of information encourage responsiveness to EIA procedures, which can be weakened by discretionary powers and lack of access to the courts by public interest groups. However, legal standing may have side effects that offset its advantages. EIA can encourage cooperation and coordination between agencies but does not ensure them. Similarly, it can have a limited role in coordinating interstate and international policies. In the long term, the success of EIA depends on adequate monitoring, reassessment, and enforcement over the life of the project. EIA has generally opened up new opportunities for public participation, and may help to reduce conflict. EIA procedures need to be integrated with other environmental protection and development control programs, and various means exist for reducing its cost to developers and the public.     

Integration of Environmental Assessment into the Regional Development Planning Process of the Galilee

/ The Galilee region on the northern edge of Israel constitutes more than 15% of the state's territory, supplies more than half of its drinking water needs, and is an important recreational resource and destination for Israelis. One of the main objectives of the plan for the Galilee was to devise a regional physical and economic development strategy for the years 1992-2007 that would arrest the trend of emigration of its residents, attract newly arrived immigrants to the region, and at the same time protect natural resources and environmental quality. This paper is limited to discussion of the environmental aspects of the plan. It analyzes spatial concepts for distribution of projected population growth, evaluates environmental impacts of alternative plans, and proposes a decision-making framework and tools for minimizing natural resources loss from development at the local level. Assessment of potential environmental impacts generated quantitative data of natural resources areas. Application of the data in the plan evaluation stage showed that the alternative that concentrated most of the new development in central Galilee was the second-best choice environmentally, but was preferred as the best choice for overall qualities. The planning study offers an alternative environmental impact assessment (EIA) process to the one presently used in Israel by incorporating environmental considerations at the initial plan-making stage and not at the plan-approval stage. It demonstrated that in order to be effective, environmental assessment and land-use planning should be seen as one effort that is integrated from the start and in each stage of the plan-making process.KEY WORDS: Environmental assessment; Development planning; Galilee     

Policy and reality of Environmentally Sensitive Areas in Whitman County,Washington, USA

The Washington State Environmental Policy Act (SEPA) promotes the conservation of natural resources through procedural review of proposed actions which may impact natural systems. There are, however, many actions specifically exempt from the SEPA review process. Since many exempt actions could have significant adverse effects on natural resources at one location and not another, the SEPA statute contains a provision that enables local governments to designate Environmentally Sensitive Areas (ESAs). Within the ESAs, these potentially adverse activities are subject to SEPA review. Local governments have complete control over the exact definition of the ESA criteria and the types of local projects exempt from SEPA. Whitman County, the most productive wheat-producing county in Washington, has recognized the need for conservation of its natural resources in its comprehensive plan but has not implemented the ESA provision. A representative watershed within Whitman County was used as a case study to identify areas which would qualify for ESA status. In these areas, specific soil, water, and biological characteristics or resources were identified as sensitive to certain common land uses. Significant differences were found between state and county policies regarding ESAs and actual conditions within the watershed. It may be more effective for the state to manage ESAs on a consistent and regional basis.     

Planning for Water Quality: Implementation of the NPDES Phase II Stormwater Program in California and Kansas

In the United States, the federal government is increasingly relying on local governments to implement policies that address the nation's lingering environmental problems. Yet, little is known about the factors that influence local level implementation of a federal mandate. This paper explores local government response to the NPDES Phase II Stormwater Program in California and Kansas by investigating local conditions, perceptions of the federal program, and implementer characteristics. The study found that fiscal resources, a well-educated public, positive perceptions of the federal policy, and co-operative planning efforts lead to better compliance with the mandate and a higher quality response.     

Gemstone mining as a development cluster: A study of Brazil’s emerald mines

For many centuries, emeralds have bejeweled the rich and famous all over the world. Emeralds have also made many millionaires overnight, sometimes by chance, as in some of the cases reported in this study. On the other hand, even though emerald mining has brought some economic benefits, many of these have remained at the top of the production chain. In many cases mining activities have caused a number of negative social and environmental impacts locally. Working conditions in small mines are very poor in general: with bad ventilation, high temperatures, long working hours, lack of safety, informal working contracts and no health or life insurance. Environmental impacts can be significant, such as widespread deforestation, erosion of abandoned mines, and soil and water pollution in streams. The economic and social public benefits can be minimal. Even when taxes on gem mining are relatively low, much of the mining local activity is informal and the high value-added formal activities take place outside the mining regions. This study aims to understand the dynamics of emerald mining and its impact on local development using the concept of clusters. The research analyzes three case studies in Brazil: Campos Verdes/Santa Terezinha (Goias state), Nova Era/Itabira (Minas Gerais state) and Carnaiba/Campo Formoso (Bahia state). Emerald mining regions attract many migrants, increasing the demand for public services (infrastructure, health, education, etc.), but local governments are unable to provide for them because the activity produces little tax revenue. In the end, there is a growing mismatch between demand and supply of public services, leading to a series of social and environmental problems. However, working with the concept of cluster can help to shed light on policies to improve the local benefits of gem mining, by organizing the miners and their supporting organizations to allow investments that bring long term benefits locally.     

Multiple Species Habitat Conservation Planning: Goals and Strategies of Local Governments

Drawing from experiences gained from the development and implementation of four approved habitat conservation plans (HCPs), I describe the goals and strategies used by the nine local government members of the Riverside County Habitat Conservation Agency (RCHCA) to reconcile conflicts among a rapidly growing population and the need to conserve the habitat of a number of declining wildlife species in western Riverside County, California. Several important goals have been pursued by RCHCA member governments in their sponsorship of multiple-species habitat conservation plans (MSHCPs), including (1) establishing certainty and control over future uses of land; (2) eliminating project-by-project negotiations with federal and state wildlife agencies; (3) coordinating mitigation obligations under the Endangered Species Act, Clean Water Act, California Environmental Quality Act, and other federal and state laws; (4) reducing conflict and litigation resulting from land development activities; and (5) ensuring that wildlife conservation activities are conducted in a manner that permits local governments to perform those functions necessary to maintain public health, safety, and welfare. I also describe the emergence of strategies by local governments to achieve MSHCP goals, including (1) use of an inclusive planning process that seeks to build consensus among affected interests; (2) extensive involvement of federal and state wildlife agencies in the preparation of MSHCP documents; (3) management of public lands to support MSHCP conservation objectives; (4) encouragement of voluntary conservation by private property owners through incentive programs; and (5) active solicitation of federal and state funding for MSHCP implementation activities.     

The ISO 14001 EMS Implementation Process and Its Implications: A Case Study of Central Japan

/ This study aims to investigate the ISO 14001 implementation process and its implications for regional environmental management. The region of Central Japan (known as Chubu in Japanese, which literally means center) was chosen for this case study. The study focuses on selected issues such as the: (1) trends and motives of private firms in the implementation of an ISO 14001-based environmental management system (EMS); (2) obstacles during system implementation; (3) role of the system in enhancing environmental performance within the certified organization; and (4) relation between the major stakeholders, local citizens, governments, and firms after adopting the system. To achieve these objectives, a questionnaire survey was mailed to all certified firms in the region. A 58% response was achieved overall. The results show that the main aims behind the adoption of ISO 14001 by firms in the Chubu region are to improve the environmental aspects within the enterprises and to enhance the employees' environmental awareness and capacity. The results have also shown that the ISO 14001-based EMS has had a great effect on a firm's environmental status as certified firms have claimed that natural resources such as fuel, water, and paper consumption have been more efficiently managed after adopting the system. Implementation of the system causes the firms to consider the role of the local people and the government in more effectively involving the local people in the firm's daily environmental activities. It also helps to enhance the environmental awareness among the local people. Adopting the system also promotes a better relation within the enterprises affiliated to the same group, such as more attention given by the parent firms (head offices) towards other firms working for the same group, or branches-mainly small and medium sized enterprises (SMEs)-in the field of EMS. Finally, the results show that firms give serious consideration to their final products' impacts on the environment. In other words, attention is given to life cycle analysis (LCA) among certified firms.     

Mining amid decentralization. Local governments and mining in the Philippines

In recent years, as part of its neoliberal development paradigm, the Government of the Philippines has engaged in efforts to encourage extraction of the nation's mineral resources. The Philippines is also a country where decentralization has devolved substantial powers to local governments. Concern over potentially adverse environmental effects has led to opposition to mining by some local governments in the Philippines. This opposition has led to the withholding of consent to mining projects by local governments and, in some cases, the implementation of moratoriums banning mining. Central to this opposition have been the activities of civil society groups, and their collaboration with local governments. This collaboration has involved the drafting of legislation prohibiting mining and support of candidates for office who are opposed to mining. Collectively, Filipino local governments and civil society groups are examples of the concept of governance, a dispersed process wherein society manages itself for the betterment of all its members. For mining companies seeking to implement projects, it is no longer sufficient to have the consent of the national Government — that of local governance forces must also be considered.     

Fair fund distribution for a municipal incinerator using GIS-based fuzzy analytic hierarchy process

Burning municipal solid waste (MSW) can generate energy and reduce the waste volume, which delivers benefits to society through resources conservation. But current practices by society are not sustainable because the associated environmental impacts of waste incineration on urbanized regions have been a long-standing concern in local communities. Public reluctance with regard to accepting the incinerators as typical utilities often results in an intensive debate concerning how much welfare is lost for those residents living in the vicinity of those incinerators. As the measure of welfare change with respect to environmental quality constraints nearby these incinerators remains critical, new arguments related to how to allocate the fair fund among affected communities became a focal point in environmental management. Given the fact that most County fair fund rules allow a great deal of flexibility for redistribution, little is known about what type of methodology may be a good fit to determine the distribution of such a fair fund under uncertainty. This paper purports to demonstrate a system-based approach that helps any fair fund distribution, which is made with respect to residents' possible claim for fair damages due to the installation of a new incinerator. Holding a case study using integrated geographic information system (GIS) and fuzzy analytic hierarchy process (FAHP) for finding out the most appropriate distribution strategy between two neighboring towns in Taipei County, Taiwan demonstrates the application potential. Participants in determining the use of a fair fund also follow a highly democratic procedure where all stakeholders involved eventually express a high level of satisfaction with the results facilitating the final decision making process. It ensures that plans for the distribution of such a fair fund were carefully thought out and justified with a multi-faceted nature that covers political, socio-economic, technical, environmental, public health, and industrial aspects.     

Assessing local climate action plans for public health co-benefits in environmental justice communities

Climate change presents a complex environmental health and justice challenge for the field of urban planning. To date, the majority of research focuses on measuring local climate efforts and evaluating the general efficacy of adopted climate action plans (CAPs). Cumulatively, these studies argue that socio-economic and demographic variables (such as the fiscal health of cities, city size, and median household income) are important factors in implementing climate policies. Less studied are issues of environmental justice and the impacts of climate change on population health. Through interviews with urban planners and a document analysis of CAPs, this study assesses how California cities with high levels of pollution and social vulnerability address climate change and public health. The findings of this study show that CAPs in these cities rarely analyse whether greenhouse gas reduction strategies will also yield health co-benefits, such as a reduction in the co-pollutants of climate change (i.e. ozone, particulate matter, and nitrogen oxides). In many instances, the net co-benefits of health are not monetised, quantified, or even identified by local governments. In California's most impacted cities, climate planning activities and work on public health are happening in a parallel manner rather than through an integrated approach. The results suggest a need for increased opportunities for interagency coordination and staff training to conduct health analyses, free and easily accessible tools, methods for prioritising funding streams, and the development of partnerships with community-based organisations for linking climate planning with public health.     

Environmental impact assessment in the People's Republic of China

Environmental impact assessment (EIA) procedures have been in existence in the People's Republic of China over the last decade. The impetus for China's introduction of EIA was provided by the Environmental Protection Law of the People's Republic of China, which was adopted by the Fifth National People's Congress in 1979. The EIA process, which is administrative and not statutorily mandated, has been applied primarily to construction projects. Four stages are typically involved in an EIA investigation: design of the investigation, evaluation of background environmental quality, prediction of environmental impacts, and an assessment and analysis of the environmental impacts. A variety of approaches is used for predicting and analyzing environmental impacts, ranging from ad hoc methods to fairly sophisticated mathematical models. The results of the EIA investigation are compiled in an environmental impact statement, which is used as the basis for decision making by personnel in environmental protection departments. The EIA process does not include provisions for citizen notification or involvement. Views differ concerning the effectiveness of the EIA program in protecting China's natural, social, and cultural environments. Some hold that the EIA program has brought about improvement in environmental protection, while critics contend that the program has had little effect in the prevention of pollution. However, most, if not all, observers seem to feel that the program should be continued and improved. A major avenue for improvement is to place the evaluation of a particular project in a regional context. An earlier version of this paper was distributed at a workshop on Environmental Assessment Development Planning held in conjunction with the VII Annual Meeting of the International Association for Impact Assessment, Brisbane, Australia, July 5–8, 1988.     

IntergovernmentalEnvironmental Planning: Addressing the Commitment Conundrum

Public policies aimed at environmental problems from improper land use typically work through or with the co-operation of local governments. But local governments sometimes fail to appreciate the importance of the environmental issues or programmes announced by higher level governments. In this paper, we use data on mitigation of natural hazards gathered in Florida in the US and New South Wales in Australia to demonstratethat planning mandates can suffer from gaps in local commitment to the environmental goals of higher level governments. Planning mandates must foster higher quality plans and also build supportivelocal political constituencies if they are to overcome this 'commitment conundrum'. We show that the needed improvements in the quality of plans can be fostered through capacity building. Supportive constituencies can be created through programmesthat enhance public awareness of environmental problems and also through provisions of environmental mandates that require local governments to undertake collaborative planning processes with affected stakeholders.     

Economic Values and Corporate Financial Statements

Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of sustainable development, efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.     

Evaluation of environmental impacts of large scale physical development in central Galilee: Role of experts and policy makers

This article reports on the content and process used to evaluate environmental impacts caused by the development of 50 new settlements in the central Galilee region in northern Israel between 1978 and 1988. Some 60 different environmental and developmental factors and their interrelationships were identified. Selected physical changes that were defined as impacts were later evaluated. The evaluation method was based on intensive use of interviews with resource scientists and decision makers as experts. The data from interviews were used as the basis for factors identification, impact screening, and their rating. Experts used three types of criteria in the latter process: intensity of impact, the potential for its mitigation and compatibility with existing natural resource conservation, and environmental quality protection policy. Researchers concluded that reliance on experts with broad local experience eliminated the need for a more structured and detailed assessment method. The case study shows that experts provided creditable and reliable findings. They substituted the need for long periods of observation and largescale and costly data gathering, analysis, and evaluation.     

A Case Study of Form-Based Solutions for Watershed Protection

Despite an array of policies at the federal and state level aimed at regulating stormwater discharges, engineered solutions enforced by local governments often fall short of meeting water quality standards. Although the implications of land use planning and development regulations are important for stormwater management, they are often overlooked as critical initial steps to improving water quality. This study explores the role of ‘form-based’ regulations as tools for achieving urban planning and water quality objectives. Form-based codes are a new generation of development codes aimed at regulating urban development based on urban form and density, rather than land use. We present an exploratory case study of the feasibility of form-based codes in the Jordan Lake Watershed in North Carolina, a rapidly growing region where fragmented local governments face stringent nutrient reduction standards under new state regulations. Through program analysis and interviews, we explore the viability of form-based codes for reducing development impacts on Jordan Lake’s water quality. We consider the legal feasibility of code enforcement, regional and local barriers and opportunities, and implementation given existing regulatory frameworks. Our findings suggest that high quality information and data modeling are foundational to gaining support for a consensus agreement on the sources and degree of water quality impairment. Furthermore, implementing form-based solutions for water quality is greatly aided by (1) experienced regional planning bodies that have regulatory authority, and (2) local governments whose staff are experienced in implementing complex development ordinances, reviewing architectural renderings, and communicating development requirements with the public and developers.     

Environmental Impact Assessment and Environmental Audit in Large-Scale Public Infrastructure Construction: The Case of the Qinghai–Tibet Railway

Large-scale public infrastructure projects have featured in China’s modernization course since the early 1980s. During the early stages of China’s rapid economic development, public attention focused on the economic and social impact of high-profile construction projects. In recent years, however, we have seen a shift in public concern toward the environmental and ecological effects of such projects, and today governments are required to provide valid environmental impact assessments prior to allowing large-scale construction. The official requirement for the monitoring of environmental conditions has led to an increased number of debates in recent years regarding the effectiveness of Environmental Impact Assessments (EIAs) and Governmental Environmental Audits (GEAs) as environmental safeguards in instances of large-scale construction. Although EIA and GEA are conducted by different institutions and have different goals and enforcement potential, these two practices can be closely related in terms of methodology. This article cites the construction of the Qinghai–Tibet Railway as an instance in which EIA and GEA offer complementary approaches to environmental impact management. This study concludes that the GEA approach can serve as an effective follow-up to the EIA and establishes that the EIA lays a base for conducting future GEAs. The relationship that emerges through a study of the Railway’s construction calls for more deliberate institutional arrangements and cooperation if the two practices are to be used in concert to optimal effect.     

Interrogating Social Sustainability in the Biofuels Sector in Latin America: Tensions Between Global Standards and Local Experiences in Mexico,Brazil, and Colombia

Across the Americas, biofuels production systems are diverse due to geographic conditions, historical patterns of land tenure, different land use patterns, government policy frameworks, and relations between the national state and civil society, all of which shape the role that biofuels play in individual nations. Although many national governments throughout the Americas continue to incentivize growth of the biofuels industry, one key challenge for biofuels sustainability has been concern about its social impacts. In this article, we discuss some of the key social issues and tensions related to the recent expansion of biofuels production in Mexico, Colombia, and Brazil. We argue that a process of “simplification” of ecological and cultural diversity has aided the expansion of the biofuels frontier in these countries, but is also undermining their viability. We consider the ability of governments and non-state actors in multi-stakeholder initiatives (MSI) to address social and environmental concerns that affect rural livelihoods as a result of biofuels expansion. We analyze the tensions between global sustainability standards, national level policies for biofuels development, and local level impacts and visions of sustainability. We find that both government and MSI efforts to address sustainability concerns have limited impact, and recommend greater incorporation of local needs and expertise to improve governance.