企业环境责任评价体系及成果应用分析

随着环境保护部近年来众多环保举措的提出,企业的环境责任研究引起了学者和相关政府机构的重视。企业环境责任评价有利于提高企业环保意识和规范企业的环境行为,但目前仍缺乏相关机构对企业环境责任评价体系的独立研究和实践。本文通过对国内外企业环境责任的研究现状进行分析,引入了企业环境责任评价的必要性;在相关概念界定的基础上构建了企业环境责任评价指标体系,最后对评价成果的应用进行了探讨和研究。     

Managerial conceptions of environmental responsibility

Summary In order for business and industry to exercise environmental responsibility in their daily operations and practices, it is necessary for company personnel at all levels to be aware of and committed to the implementation of environmental policies. This study used a phenomenographic approach to explore different ways in which company executives understand and apply environmental responsibility in their managerial roles. Ten senior managers located in three large industrial companies were interviewed and encouraged to express their own interpretation of the phenomenon of environmental responsibility. Four distinct conceptions emerged from the data which differ according to the preferred methods of expressing environmental responsibility within a business setting and the perceived motivations underlying corporate environmental action.Environmental responsibility may be conceived as: (1) an internal proactive undertaking by the company; (2) a reactive response to external community pressures; (3) a negotiated responsibility based on balance and compromise between competing demands; or (4) a collective responsibility involving cooperation amongst companies, government and the wider community. These findings provide a realistic perspective on the phenomenon of management behaviour towards the environment. They form the basis for development of education programmes which will assist managers to adopt and implement environmentally responsible practices within their companies. Further research to extend this knowledge base is recommended.     

Case study: Sonoco's materials reclamation improves environmental performance through quality-based management

Multinational corporations are facing increasing pressures and finding stronger incentives to integrate environmental management into their overall business strategies. National and local environmental regulations are becoming more stringent in Europe, Japan, East and Southeast Asia, Latin America, and many developing countries, and international voluntary standards of environmental management are being endorsed by a growing number of governments. Multinational firms are embracing these standards not only to assure the public of their concern for environmental protection, but also to enhance their competitiveness in international markets. The British Standard 7750, the European Eco-Management and Audit Scheme (EMAS), and the ISO 14000 series are setting new guidelines for effective corporate environmental management. Beyond complying with local and national laws, corporations now have wider latitude in how they adapt their business practices to these emerging environmental management standards. In order to capitalize on that creative latitude, companies must have corporate cultures and internal management systems that allow them to respond quickly and effectively to changing environmental requirements. Exemplary corporate environmental performance is usually related to strong and progressive leadership, a culture that recognizes the importance of environmental protection, and the willingness to operate by quality-based management principles. This article describes how one international corporation, Sonoco, in responding successfully to changing environmental pressures to reclaim and recycle its products in the wake of the solid waste crisis in the United States and more stringent environmental regulations in Europe, used its management competencies and corporate culture to turn what could have been serious barriers to expansion of its core businesses into new opportunities. By adopting a bold materials reclamation program, Sonoco was able to overcome potential limitations on its operations in the United States and abroad and to develop new business segments that benefited the company and the environment.     

Using triple bottom line metrics and multi-criteria methodology in corporate settings

With the growing importance of environmental sustainability in the corporate sector, businesses are compelled to progress from assessing and benchmarking their environmental impact to making decisions on how to prioritize impact reduction alternatives. Most often, business decisions are driven by financial metrics, but with sustainability improvements becoming a business goal, it is also important to assess metrics from environmental and social spheres; nevertheless, practically and systematically performing such an assessment is challenging. We present an application of a multi-criteria decision analysis (MCDA) method that addresses the aforementioned challenges in a corporate setting. Our case study company – one of the largest inland marine freight carriers in the United States – promotes a business culture focused on financially viable, yet socially and environmentally responsible solutions. Thus, we combine life cycle analysis (LCA), financial calculation methods, and corporate surveys to quantify environmental, economic, and social performance measures, respectively. Multiattribute utility theory is integrated with analytic hierarchy processes (AHPs) and fuzzy analysis to create a carefully designed framework for corporations with diverse groups of stakeholders. With company leadership, implementation is feasible and successful at prioritizing alternatives among diverse stakeholders. The process provides a platform for negotiation and promotes discussions on decision drivers. The use of MCDA methodologies promoted the inclusion of a suite of metrics that aligned with the company's sense of social and environmental responsibility, generating an in-depth analysis of the alternatives that factored in other things besides economics. Return-on-investments (ROI) calculations, the typical approach used in the corporate setting, would have required significantly less time and effort from the company, but the results of our MCDA application indicated that inclusion of triple bottom line metrics delve deeper into stakeholder preferences. Thus, our case study company gained a holistic view of the candidate alternatives, in addition to creating a platform for structured discussions about company goals and priorities.     

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。     

制度压力对企业环境责任的影响——来自中国上市公司的证据

环境问题是社会各界广泛关注的焦点,而企业是造成环境污染的主体之一,也是环境制度压力的主要调控对象,如何引导和控制企业履行环境责任已成为一个亟须研究的重大议题。根据制度理论,以中国上市公司7459个观测值为基础,采用固定效应模型系统评估了制度压力对企业环境责任的影响,还引入企业环境战略、内部控制作为调节变量进行分析。研究结果表明：制度压力能显著促进企业环境责任的提升;企业环境战略、内部控制等因素正向调节了制度压力与企业环境责任的关系,并且制度压力对企业环境责任的影响在非国有企业、地方国有企业中更强。以上结论在一系列的稳健性检验、反事实检验之后依然成立。这些结论启发了企业管理者运用企业环境战略、内部控制等企业自身因素强化企业环境责任,同时为政府根据企业不同情况有针对性地制定环境政策提供了理论依据。     

Framing fracking: scale-shifting and greenwashing risk in the oil and gas industry

In this paper, I examine corporate environmental communication on hydraulic fracturing, or fracking, and industry efforts to shape public perception of resource extraction and its impacts on the environment. I look at how the oil and gas industry (OGI) frames fracking to ease public fear by downplaying risk and shifting its scale with rhetoric presenting the benefits of this emergent technology. Contrasting and building on ecological modernisation versus risk society ideas, I use OGI print advertising supplemented by corporate social responsibility statements and other online material to critically evaluate framing in light of the practice of corporate greenwashing. Findings reveal OGI efforts to positively portray fracking in the interest of unfettered resource extraction and profits from energy production. Several themes emerge in OGI framing rhetoric, starting with the establishment of trust through education and claims of transparency and continuing with ideas touting safety and responsibility, scientific progress, economic benefits and jobs, energy security, environmental protection, and sustainability. On the whole, such rhetoric reflects ecological modernisation ideas that shift the perception of risk and its consequences, framing fracking in a way that obscures the negative impacts of dependency on a fossil fuel-based economy.     

Corporate performance standards at Kodak

Creating an effective and consistent corporate health, safety, and environment program for a decentralized, international company poses unique challenges. This article describes how, with global company input, Kodak has established a set of twenty-eight corporate HSE performance standards. Worldwide facility compliance with these standards is monitored through Kodak's Corporate HSE Assessment Program and through the Corporate Self-Appraisal Program.     

跨国公司对东道国的环境法律责任问题研究

随着经济全球化的发展,跨国公司的经济影响力剧增,成为众多发展中国家外资的主要来源,然而与之伴随的＂三高＂产业的转移给主要东道国的发展中国家造成了巨大的环境问题,再加上发展中国家地方政府政绩观的错位、公众环保意识的欠缺,这一问题更加凸显,而有限责任的原则使得各跨国公司母公司避开了责任的承担。对此,必须借助＂公司法人格否认＂制度,＂揭开公司面纱＂,将公司是否滥用控制权的举证责任赋予母公司,并考虑环境侵权的特殊性,以无过错责任原则和因果关系推定为基础完善对跨国公司环境法律责任的追究机制。     

油田企业实施环境管理会计制度的必要性

通过对油田企业落实科学发展观、减轻环境压力、促进油田企业自身健康有序发展、寻求国家环境政策的支持、实现可持续发展、提高油田企业国际竞争力等几方面实施原因进行分析,并与传统会计相对比,充分挖掘实施环境管理会计制度的益处,阐述了油田企业建立和实施环境管理会计制度的必要性和紧迫性,强调了油田企业只有实施环境管理会计制度,才能增强企业竞争力,扩大市场份额,减少环境风险,实现企业永续经营。     

3M international environmental management system

To meet the changing needs of 3M's expanding worldwide operations, its International Environmental Operations group is striving to enhance and integrate a global environmental management system. When well-designed, such systems not only can function to guarantee compliance with environmental regulations but also serve to help the company reap the benefits of going “beyond compliance.” They can also prepare facilities to meet the requirements of international standards, such as ISO 14000 or EMAS. An Environmental Management System (EMS) is a necessary step toward achieving sustainable development and gaining competitive advantage in the global marketplace. The challenge of constructing such a system can seem daunting to a multinational company confronted with the spectrum of regional environmental regulations/directives and its own diversity of business and social cultures. This article describes the development and implementation of the 3M International Environmental Operations global EMS initiative.     

Quality metrics in design for environment

There is a growing commitment by manufacturers, both in the United States and abroad, to assure environmental responsibility for all of their operations. This trend is driven partly by market demands for “green” products and partly by changes in international standards and regulations. In response, leading companies are demonstrating that environmental improvement can actually increase profitability, and design for environment (DFE) is emerging as an important business practice. The ability to evaluate environmental quality in objective, measurable terms is a key component of an effective DFE capability. In particular, environmental quality metrics are essential to support goal setting, monitoring, and continuous improvement in the design of products and processes. This article describes environmental quality measurement tools and procedures, particularly as they relate to DFE. One of the challenges of performance measurement is to incorporate a life-cycle view of environmental performance into measurement tools that can be easily computed and tracked.     

论公司的环境责任

现代公司在以营利最大化为目标的前提下,必须承担一定的环境责任。公司承担环境责任与其营利性从长期看是互相促进的,但从短期看可能是相互冲突的。从公司的经济力量、公司作为社会之一员、环境问题的严重性、社区居民环境利益分析,承担环境责任是现代公司不可回避的义务。我国应建立健全公司承担环境责任的机制,强化公司的环境责任。     

Incorporating Agroforestry Approaches into Commodity Value Chains

The productivity of tropical agricultural commodities is affected by the health of the ecosystem. Shade tolerant crops such as coffee and cocoa benefit from environmental services provided by forested landscapes, enabling landscape design that meets biodiversity conservation and economic needs. What can motivate farmers to apply and maintain such landscape approaches? Rather than rely on a proliferation of externally funded projects new opportunities are emerging through the international market that buys these commodities. As part of their growing commitment to sustainable supply chains, major companies are supporting agroforestry approaches and requiring producers and traders to demonstrate that the source of their commodities complies with a set of principles that conserves forested landscapes and improves local livelihoods. The paper presents examples of international companies that are moving in this direction, analyzes why and how they are doing it and discusses the impact that has been measured in coffee and cocoa communities in Latin America and Africa. It particularly considers the role of standards and certification systems as a driver of this commitment to promote profitable operations, environmental conservation and social responsibility throughout the coffee and cocoa value chains. Such approaches are already being taken to scale and are no longer operating only in small niches of the market but the paper also considers the limitations to growth in this market-based approach.     

环境民事公益诉讼中预防性责任适用规则的优化路径

"防患于未然"是环境民事公益诉讼预防性责任应对环境风险的价值诉求。预防性责任是在有危害之虞或损害已经发生且侵害处于持续状态时采取的积极预防性的救济措施，面向的是抽象不确定性。预防性责任的具体表现形式主要以停止侵害、排除妨碍、消除危险为主。但在环境司法实践中，预防性责任呈现出环境侵害标准不明和责任形式单调等问题，掣肘环境司法良序发展。鉴于此，需对环境民事公益诉讼预防性责任适用规则进行系统性优化，在遵循预防原则的前提下，明晰环境侵害标准，增设责任承担方式，建构举证责任转换规则以及设置预防性执行措施等，进而发挥预防性责任的前瞻性预防功能，以促进环境民事公益诉讼满足实践需求。     

上市公司环境信息披露调查研究——基于公司高管的访谈

上市公司高管态度对企业环境信息披露会产生重要影响。为充分了解企业高管如何看待上市公司环境信息披露过程中涉及的环境信息沟通、披露制度、能力建设等多方面问题，本文对涉及第一、第二和第三产业的16家上市公司高管进行访谈调研。研究发现，多数高管视社会第三方机构对企业的环境信息需求为较大的潜在风险，非强制是上市公司环境信息选择性披露的主要原因，企业重视环保投资但信息公开能力建设不足，环境信息公开对企业价值影响较弱。本文提出编写环境信息公开指南及实施细则，提升企业环境信息公开的能力建设，拓展政府和社会组织对企业环境信息公开的奖励形式等建议。     

Integrating corporate social responsibility,health improvement,and community support in development programmes: a case for enhancing the application of health impact assessment in programme implementation in the Niger Delta region

Transnational corporations (TNCs) invest enormous resources in their corporate social responsibility (CSR) programmes in the Niger Delta region of Nigeria. However, the effectiveness and mode of execution of these CSR activities have been subjects of continuing debate. This research was therefore carried out to elicit the perspectives of members of four local communities about the impact of the CSR interventions in the areas of health improvement and participation by members of the communities in the Niger Delta. Semi-structured questionnaires were self-completed by 182 members of the local communities in the Niger Delta; the respondents gave detailed feedback about community feelings for TNCs and their CSR efforts. The findings showed that the people generally have negative views towards the CSR practices of the TNCs. The result of a two-paired t-test showed this to be true for both men and women (P =?.888, CI 95). While 69.8% of the respondents felt that the TNCs did not bring any development to their community, 87.9% had high fear of getting a disease due to the community they live in; interestingly, 90.1% wanted to be involved in decisions concerning their communities. This research therefore proposes the increased use of health impact assessment as an approach to integrate health considerations and community participation into the evaluation and implementation of development programmes in the Niger Delta. Such an approach has the potential to make CSR initiatives more effective, transparent, and minimise the tensions between communities and TNCs.     

Using ISO 14000 for improved organizational learning and environmental management

Since the adoption of ISO 14001, companies have examined the standard and considered certification. Although the framework is useful and enhancing environmental management systems is beneficial, the adoption of ISO 14001 alone will not provide maximum company benefits. Companies must strive for an improvement in environmental performance and financial performance that can be accomplished only through significant changes in corporate culture, structure, and systems. By developing core capabilities such as skills and knowledge, physical technical systems, managerial systems, and values and norms, companies can develop organizational learning to increase sustainable competitive advantage. This article examines how the ISO 14000 series of standards can be used to improve organizational learning and environmental management.     

国际环境法对我国环境保护的启示

介绍了国际环境法的内涵、基本原则和发展过程,报告了我国环境保护法律体系立法趋于逐渐完善但滞后性明显的现状,从立法和执法的角度分析了我国现阶段环境保护法存在执行不利的问题,建议以推进国际环境法的实施和完善为契机,制定明细的配套法规,强化执法力度;加强各行政机关间的交流与合作,统筹应对复杂的环保形势;发达地区扶持不发达地区发展环保事业,推进我国环保事业的进步。     

浅析国际环境公约对石油工业的影响

随着人类环境意识、资源意识的不断深化,越来越多的国家签署了国际环境公约。中国石油企业若要进一步参与国际化竞争,在环境保护方面就势必面临更大的挑战与压力。对气候变化框架公约、巴塞尔公约、湿地公约、海洋环境保护公约以及酸雨问题等与石油工业相关的国际环境公约进行了分析及探讨,以期为石油工业适应环境保护工作发展的需要及提高国际竞争力制定相应对策提供参考。