GE公司EHS绩效变化趋势与内部机制探讨

剖析通用电气Plan(政策/目标)-Do(运营体系)-Check&Act(检查改进)的EHS管理体系框架;通过综合指数法分析各环境、健康和安全绩效指标近年的变化趋势以及采取的管理措施;分析总结GE环境管理和环境质量绩效持续改进的机制与工具:(1)全球统一的EHS管理和运营体系;(2)自上而下的EHS培训与自下而上的沟通;(3)数字化的EHS管理工具;(4)严格的EHS审计保证机制;(5)强烈的企业公民责任意识和EHS文化,为国内企业建立和完善EHS管理和运营体系所借鉴。     

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.     

Why do firms engage in environmental management? An empirical study in China

There are increasing pressures being put on firms, from a number of different sources, such as governmental regulation, community participation and market demand, to engage firms in environmental initiatives. These factors play different roles at various development periods. Government regulation was the major pressure, initially. However, community participation and market demand have become more and more important. Thus a better understanding of the determinant factors that play a role in engaging firms to take environmental management initiatives may help policy makers develop more effective environmental policies. Using data collected from 89 firms in Wujin county of Jiangsu Province, China, this paper developed an index system to evaluate the corporate environmental management performance. Furthermore, we used econometric methodology to identify the main factors that probably shape corporate environmental management performance, including both external pressures and firm characteristics. The results showed that pressures from supply chain, customers, and communities played positive roles in engaging firms to improve environmental management performance. However, the pressure from the regulatory system did not implicate positive effect on environmental management performance when basic compliance is not an issue in the region anymore. The results also showed that firms with larger scale will be more active in engaging in environmental management initiatives. Finally, our results suggest that: (a) regulation's stimulation may be reduced as long as firms have complied with requirements of local environmental standards and other environmental laws; (b) policy makers should pay more attention to market and information instruments; (c) more financial and technical support should be provided to encourage small- and medium-sized enterprises (SMEs) to improve environmental performance.     

企业对环境信息公开的响应研究——以常熟市为例

企业环境信息公开通过加强市场和公众等利益相关者对企业环境行为的激励作用,促进企业改善其环境绩效。文章以常熟市参与环境行为评级和信息公开的企业为研究对象,分析了企业参与信息公开后总体环境绩效及具体环境行为的变化情况。同时,基于企业微观数据,构建了企业环境绩效变化与环境行为历史评级结果的关系模型,分析企业对环境行为评级与公开的响应程度。结果表明:历史环境评级结果差、有外资投入的企业对环境信息公开更能产生积极的响应;不同规模和行业类型的企业的响应程度没有显著的差异。进一步的研究发现,历史评级结果较差的企业感受到最大的压力变化来源于政府部门的监察,而有外商投资的企业则明显感到来自下游企业和投资者的压力。     

基于微观模拟的企业排污强度差异及区域特征

同一工业行业内的企业存在排污强度个体差异,从数量有限的企业环境统计数据得出行业平均排污强度,并用其代表该行业在区域层面的经济-环境水平,会带来一定偏差.因此以嵌入环境消耗投入的生产函数为基础,建立了企业运营决策的微观模拟模型,从机制上描述企业排污强度的差异.以2005年德阳市机械制造行业为案例,对模型的相关参数进行了率定,使其较好地描述了2005年环境统计口径内各企业的COD排放强度.模型的计算结果表明,由环境统计口径内企业计算的区域平均COD排放强度(万元固定资产排放0.002 6 t,万元工业产值排放0.001 5 t)小于由区域内全部企业计算的区域平均COD排放强度(万元固定资产排放0.003 0 t,万元工业产值排放0.002 3 t),市域内6个县级行政区的排污强度也体现出了明显差异.以上的排污强度区域特征主要源自行业内部结构(企业的规模分布,技术分布),及其空间差异.     

Efficiency gains within firms under voluntary environmental initiatives

This paper focuses on efficiency gains that voluntary environmental initiatives may achieve within the firm. Current debate concerning the extent and significance of inefficiencies within firms is critically important to the progress of energy and environmental policies.Several recent lines of inquiry in microeconomics help explain the persistence of inefficiencies within firms. In addition, two of the most prominent new approaches in the field of business strategy — resource-based strategy and the “capabilities perspective” — focus on the heterogeneity among firms and the resulting pockets of inefficiency within firms. They suggest at least three generic strategies for voluntary environmental initiatives — challenging outdated organizational routines, creating opportunities for differentiation, or complementing firms' resource investment trajectories. These generic approaches suggest that there is considerable scope for further experimentation with voluntary environmental initiatives.     

企业环境管理会计核算框架与方法研究

企业环境管理会计从环境的角度,将企业的环境影响纳入到环境会计的核算范围之内,构建一些实物型或价值型的环境业绩指标,表达企业对环境造成的影响或损害。本文立足于国际环境会计应用案例,结合财务会计特征和我国目前的环境教据基础,研究提出了中国企业环境管理会计的基本内涵和方法框架,并就如何加强企业环境管理会计的应用进行了讨论。     

The potential of environmental regulation to change managerial perception,environmental management,competitiveness and financial performance

This research presents an overview of where the gaps in the literature exist in relation to the link between environmental regulation and proactive environmental management and competitiveness, and incorporates them in a whole model. Different papers have highlighted only partial aspects of these relationships. Specifically, this research evaluates the relationship between managerial perception and the different styles of environmental regulations – command-and-control versus voluntary norms – the mediator role of environmental management in the link between environmental regulations and competitiveness, the effect of competitiveness on financial performance, and the two-way relationship between proactive environmental management and financial performance. Finally, this paper uses statistical evidence to test and estimate causal relationships through a structural equation modelling of 208 firms affected by IPPC law in Spain. There is a lack of systematic statistical evidence on this topic in the literature, which mainly focuses on case studies. The results show that when environmental regulation stems from command-and-control legislation its influence on managerial perception and proactive environmental management is not significant. However, when environmental regulation stems from voluntary norms, its effects are positive. Moreover, investment in proactive environmental management contributes to increasing the competitiveness of the firm. Cost and differentiation competitive advantage have a positive impact on financial performance. Finally, the link between proactive environmental management and financial performance may follow different paths: (1) neither direct nor single, because it can depend on competitive advantage, and (2) direct, because there is a significant two-way relationship between these variables (proactive environmental management influences financial performance and financial performance influences proactive environmental management).     

专性菌系对石油烃污染土壤的修复性能

从焦化废水厂的活性污泥中采用“邻苯二酚-石油烃”双底物驯化获得石油烃的专性降解菌系,在最佳环境条件下研究其对石油污染土壤的修复性能.高通量测序分析显示,驯化后的专性菌系以产黄杆菌属（Rhodanobacter sp.）为主,占比41%.最适降解温度为30~35℃,最佳pH值为7~8.聚山梨酯-80（吐温80）可作为碳源促进专性菌系的生长,提高石油烃的降解效率,并且添加吐温80比十二烷基硫酸钠（SDS）更利于石油烃的降解.研究表明,当吐温80的浓度为5CMC（即375mg/L）时,石油烃的降解效率最高.在最佳环境条件下,为期80d修复试验,构建的专性菌系石油烃降解效率稳定在77%,这证实了双底物驯化模式获得的专性菌系对石油污染土壤具有良好的修复性能.     

Voluntary Agreements as an environmental policy instrument — evaluation criteria

As the resource to voluntary action grows wider, a question must be held on the factors that influence the performance of a Voluntary Agreement as an environmental policy instrument. Our goal in this paper is to answer that question, outlining the main variables that make a Voluntary Agreement simultaneously efficient, effective and just. Using several articles on the subject of voluntary action, under the themes of “economic regulation” and of contracts under “asymmetric information”, as well as available reports on the Portuguese and European experience on the use of Voluntary Agreements, we will undertake this objective following three steps: (i) we begin by underlining the main factors that justify the private and public option for Voluntary Action. (ii) We then present an analysis of the co-regulation process under the requirements of the three E criteria: efficiency, effectiveness and equity. (iii) Finally we conclude by presenting an “evaluation table” that summarises the elements that we found to be the most important for the “performance” of the voluntary action in each one of those criteria.     

Implementing stricter environmental regulation to enhance eco-efficiency and sustainability: a case study of Shandong Province’s pulp and paper industry, China

There has been much debate on the topic of whether stricter environmental regulations can promote environmental performance and economic performance at the same time. Different researchers have used different indicators to measure environmental performance and economic performance in their empirical studies. However, it is a surprise that few studies have checked the relationship between environmental regulation and eco-efficiency, as the latter is widely regarded as a quite powerful tool of considering ecology and economy together.In this study the background is the implementation in 2003 of the Stricter Discharge Standard (SDS) in Shandong Province’s Pulp and Paper Industry (SPPI), compared to the national standards of China. The stricter regulations were intended to promote corporate change from passive management to active control and from end-of-pipe treatment to cleaner production. This study investigated the eco-efficiency trends of SPPI from 2001 to 2008 in three fields: water efficiency, energy efficiency and environment efficiency. A “de-linking” and “re-linking” tool was used to attain a further evaluation. The study showed that with the implementation of stricter regulation most of the efficiency indicators (except CO₂ emission and energy consumption) had achieved significant improvements, and the overall environmental performance trends of SPPI showed it to be more sustainable. However, the study also found that it was not enough to address a single indicator in the environmental regulation of the pulp and paper industry. More holistic eco-efficiency indicators need to be further considered and introduced to the industry as the next step to create true sustainable development.     

浙江省企业排污权交易参与意愿的影响因素研究

利用浙江省223家排污企业的调研数据,对企业排污权交易参与意愿的影响因素进行了定量分析.研究表明,相对于行政规制压力,优惠政策更能显著的提升企业参与排污权交易的积极性;企业管理者的政策认知是企业参与排污权交易重要的影响因素,舆论监督也能提升企业的参与意愿;企业组织对企业的参与意愿具有显著的负面影响.为推动排污权交易政策的实施,加强宣传教育、制定优惠政策、发挥行业协会等企业组织的正向桥梁作用是提高企业参与意愿的可行的选择.     

ISO 14001 certification and financial performance: selection-effect versus treatment-effect

The paper explores the bi-directional relationship between ISO 14001 certification and financial performance with the aim of shedding light on whether better performance is due to the beneficial effects of ISO 14001 or due to selection-effects where better performance precedes accreditation. The study uses a five year longitudinal analysis to compare the financial performance of firms in Spain before and after certification. The results of a multivariate panel data analysis find that firms with better than average performance have a greater propensity to pursue accreditation but there is no evidence that improvements in performance follow certification. This suggests that the inference that environmental variables cause improved financial performance may be unwise in research studies that can only measure association.     

Economic benefits tied to ecodesign

This paper reports results of an empirical study conducted to assess the profitability of ecodesigned products. Indeed, the advantages related to ecodesign are numerous according to the literature on the subject. Not only is it considered to be an efficient environmental approach, it is also said to carry a number of economic advantages for the firms adopting it. Among these advantages, the potential reduction of costs and an increase in revenues are the most important drivers. Nevertheless, the economic benefits have not been demonstrated, only indicated as a potential outcome. The main purpose of the study was to assess the economic impact of ecodesigned products and to compare the results of French companies with those of Quebec.Semi-structured interviews were conducted with 30 firms on their related ecodesign experience (15 in France, 15 in Quebec), the subsequent results were reached pertaining to the economic benefits tied to such an approach. In 24 cases, firms increased their profits with ecodesigned products. In three cases, profits are equivalent and in the three remaining cases, it is not obvious that the increased revenues compensate for the reduction of margin. French companies were found to be more profitable than the Quebec cases; this can be explained by the fact that French companies have a more systemic approach and therefore manage to make cost savings at several stages in the product life-cycle. We can conclude that the most important aspects to consider when getting involved in an ecodesign project is to focus on increased functionality of the product and to seek environmental and economic improvement on as many life-cycle stages as possible.     

Building institutions based on information disclosure: lessons from GRI's sustainability reporting

Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. Using extensive empirical data, including interviews and documentary analysis, we examine GRI's organizational field and conclude that since its modest beginnings in 1999 GRI has been by several measures a successful institutionalization project. But the institutional logic of this new entity, as an instrument for corporate sustainability management, leaves out one of the central elements of the initial vision for GRI: as a mobilizing agent for many societal actors. This emergent logic reflects GRI's dominant constituency – large global companies and financial institutions and international business management consultancies – and not the less active civil society organizations and organized labor. We attribute these developments to factors such as building GRI within the existing institutional structures; the highly inclusive multistakeholder process; and the underdeveloped base of information users. From the institutional theory perspective, this case shows how the process of institutionalization is deeply affected by initial strategies of the founders, and how it reproduces existing power relations. From the governance perspective, this case leads us to question the power of commodified information to mobilize civil society and to strengthen governance based on partnerships.     

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.     

中国环境管理引进自愿手段的法律基础分析

自愿手段已日益成为环境管理的一项重要手段,其在发达国家的运用取得了良好的效果,中国突出的环境污染问题迫切要求引入自愿手段以弥补传统环境管理手段的不足.通过总结中国现有法律体系中有关自愿手段的规定,分析了中国环境管理引进自愿手段的法律基础,并在此基础上提出了构建自愿手段法律框架的若干建议.     

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.     

Framework for environmental performance measurement in a Swedish public sector organization

Environmental performance measurements are an important component in strategies for achieving ecologically sustainable development. However, models and frameworks for performance measurement are primarily developed for business and may not be directly applicable to public organizations. This study aimed to contribute to the development of environmental performance measurement tools for public sector organizations by developing an appropriate framework. The study is based on a case study of the Swedish Rail Administration. The main method for data collection was focus group interviews. The proposed framework presents important features of an environmental performance measurement for the public sector and is illustrated by results from the case organization. The framework was constructed using the causal-chain framework pressure-state-response (PSR) and the management system management-by-objectives (MBO), respectively measuring and managing performance towards both strategic and operational objectives. An environmental management system serves as a toolbox, encompassing and coordinating the environmental objectives and the tools for performance measurement.