环境财务绩效与环境管理绩效评价研究

本文阐述了运用模糊聚类分析方法对企业的环境财务绩效与环境管理绩效进行整体评价的理论框架及其原理,并进行了案例分析,研究表明这种方法有一定的科学性和应用价值.     

浙江省生态建设环境绩效评估方法初步研究

研究构建了以目标渐近法、熵权赋值法、加权综合计算法、雷达图法为一体的综合评价方法和相应的生态建设环境绩效评估指标,分析研究了浙江省11个地级市2006年生态建设的环境绩效空间分布、各地市环境绩效指数与自然资源禀赋、经济水平同环境保护间的相关性.结果表明,浙江省11个地级市2006年环境绩效指数表现出明显的差异,生态省建设环境绩效指数的总体分布格局与自然资源分布格局呈正相关,与经济发展水平呈负相关,呈现出南高北低的空间分布格局.     

我国环境绩效评估制度建设的六大关键问题

环境绩效评估制度的概念及内涵 环境绩效是指组织机构基于环境方针、目标和指标,控制其环境因素所取得的可测量的环境管理系统成效。环境绩效是一种表现行为,也是一种行为结果,可以是过程行为,也可以是管理终端行为。环境绩效可以是基于目标的环境绩效,也可以是基于历史的环境绩效;可以是基于过程的环境绩效,也可以是基于结果的环境绩效。环境绩效的内涵与不同利益相关方对环境绩效的认识和定位有直接关系,环境绩效评估内容与评估主体关注的环境绩效定位有直接关系。     

天津市工业节能减排绩效及其与经济效益协调性评估

利用节能绩效-减排绩效关系图,以及节能绩效、减排绩效与经济效益协调关系三角图,研究了2006─2008年天津市18个行业及滨海新区8个企业的节能减排绩效关系及其经济协调性状态和趋势. 结果表明:天津市18个行业节能减排绩效(节能绩效和减排绩效)主要由减排绩效贡献;冶金及相关产业的节能减排绩效很差,化工及相关产业节能减排绩效较差,其他行业节能减排绩效处于一般～好的状态,各行业节能减排绩效无变好的趋势;滨海新区大部分企业的节能减排绩效主要由减排绩效贡献. 2008年,天津市大部分行业节能减排绩效与经济效益协调性较好,仅有化学原料及化学制品制造业、非金属矿物制造业和电力煤气及水的生产和供应业等3个行业处于较不协调状态; 天津市大部分行业按弱协调性趋势发展;滨海新区企业的经济协调性状况堪忧,仅有2个企业处于很强或强协调状态.      

生态文明视角下企业环境绩效评估指标体系的研究

生态效益立足于资源的高效利用与污染的低排放,符合可持续发展的基本理念.文章在明晰生态效益本质内涵的基础上,建立经济绩效与环境绩效有机融合的生态效益指标体系,系统总结全球16家企业生态效益指标的试行情况,深入剖析企业导入该指标体系的过程及可能遇到的障碍,从而为其它企业提供经验借鉴.研究结果表明,通过生态效益的趋势分析,管理层可以判定企业所处的状态,了解企业内部环境及经营绩效,进而可以成为企业环境报告书中展现绩效水平的重要工具.     

2016年全球环境绩效指数报告分析

《2016年全球环境绩效指数报告》(Environmental Performance Index:2016 Report),对180个国家和地区的环境绩效表现进行了评估.本研究对2016年EPI指标体系和评估方法进行了说明;分析了2016年全球EPI评估总况,我国各项指标的表现以及排名依然靠后的主要原因.从2016年EPI评估结果分析可以发现,环境绩效评估的数据质量控制非常关键,环境绩效表现与政府管理能力紧密关联,建立科学的评估指标体系是EPI的关键所在.研究提出要积极借鉴全球环境绩效指数评估经验加快推进建立中国的环境绩效评估框架,鼓励开展第三方评估,开展绩效评估试点、加快中国多层次、多类型的环境绩效评估机制建设.     

国内外石油公司HSE绩效指标及安全绩效比对

分析了国外6家知名石油公司和协会的HSE绩效指标,并与国内3大石油公司HSE绩效指标进行比对,发现国外石油公司HSE绩效指标基本一致,其中损失工作日事件、可记录事件、交通事故等指标是目前多数国内企业没有统计的安全绩效指标;温室气体排放、火炬燃烧气体、可挥发烃(VOCs)排放、泄漏等指标是国内企业没有统计的环境绩效指标。对比分析了6家国外石油公司和协会的安全绩效水平和趋势。     

环境管理体系绩效研究初探

通过分析企业和城市推行环境管理体系（ISO14001）取得的节能减排和管理水平提高等方面的绩效，阐述何为环境绩效评估，并结合环境绩效评估（ISO14031）与环境管理体系（ISO14001）的关系，列举可选择的常见环境绩效评估指标。     

基于投影寻踪的资源环境综合绩效评估方法研究

资源环境综合绩效评估是建设节约型社会的一项基础工作.在传统的资源环境综合绩效指数中,各种资源消耗和污染物排放绩效的权重相等,导致综合评价结果的合理性受到影响.针对该问题,通过构建投影指标函数和采用遗传算法对投影方向进行优化,提出了基于投影寻踪的资源环境综合绩效评估方法,并应用于2007年中国各省、直辖市和自治区的资源环境绩效评估.研究结果表明,中国资源环境绩效水平空间差异明显,呈现东部高西部低的特征,因此必须合理调整西部地区的经济结构,提高资源利用效率和加强环境保护,实现可持续发展.该方法的权重取值较为客观和科学,评估结果合理,值得推广应用.     

基于环境质量管理的城市综合环境绩效评估研究

文章以26个省会城市2004~2013年的样本数据,从环境健康、生态保护、资源与能源利用、环境治理等4个方面开展研究,构建了包括4项二级指标、12项三级指标和26项四级指标在内的城市综合环境绩效指标体系。研究发现,大部分城市的综合环境绩效历年差异明显,东、中、西部的环境绩效有明显的差异。因此,文章认为应该进一步优化环境绩效指标体系,充分体现区域差异特点,通过实施城市综合环境绩效考核来提高城市环境质量管理水平。     

A model for supply chains environmental performance analysis and decision making

The need to include environmental criteria in the analysis of supply chains is increasingly recognized as a result both of limitations that are posed by legislation and regulations as well as of various motivations that a company may have. A decision model is proposed in this paper based on environmental performance indicators, which may support decision making in the case of supply chains in the presence of environmental considerations. The model uses a set of principles applicable to supply chains design and operation available from previous research work.     

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.     

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.     

How environmental management driving forces affect environmental and economic performance of SMEs: a study in the Northern China district

Small- and medium-sized enterprises (SMEs) form the core of societal and economic development. However, most people query on the implementation and performance of environmental management. In this paper, the manufacturing SMEs in Northern China with different pollution levels are studied to explore the main forces (e.g., government, society, market, and enterprise itself) driving SMEs for promoting environmental management. It focuses on the correlation between environmental management and economic performance for SMEs at different pollution levels. The results show that SMEs of different pollution levels have significant differences in the relationship of driving forces and performance. First, for SMEs with high-pollution levels, social and market driving forces and government incentives are revealed having a significant effect on their environmental performance. Driving forces from within the enterprise itself and the market provide a positive effect on the economic performance, while social forces have a negative effect. Second, for SMEs with light pollution, social and market driving forces, and government assistance play a supporting role on corporate environmental performance improvement. It is also found that the driving force of the enterprise itself does not have a significant effect on the environmental performance for SMEs with different pollution levels. In addition, the environmental performance and economic performance for SMEs with high or light-pollution levels are positively correlated. Further, it shows that the environmental performance is moderately correlated with financial indices, but not significantly with the non-financial indices.     

Environmental,financial and quality assessment of drinking water processes at Waternet

Waternet (formerly Amsterdam Water Supply) has been seeking a sustainable scenario for producing drinking water and offering services that fulfill the requirements of clients and regulations, and, at the same time, maintains a sound environmental performance while keeping costs as low as possible. Presently, the company is in the process of evaluating alternatives for the treatment of water that cause the least financial and environmental impacts. The quantification of these impacts, for the current conditions, was carried out in earlier investigations. However, until now, the water quality aspect was not yet considered.In order to include this water quality aspect into the financial and environmental assessment, a quality function was constructed created by comparing water quality parameter values for a current and an alternative treatment process. Four qualifications were assigned to the sum of these scores: “Worse”, “Same”, “Better” and “Much better”. The qualifications allowed the comparison of the water quality and the financial and environmental impacts of the selected alternatives using a graphical representation of them.The method was applied focusing on the environmental and financial assessment of six alternative processes for the Loenderveen–Weesperkarspel treatment line, and including the quality aspect, as a third parameter for comparison.     

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).     

Metaheuristic multiobjective optimisation approach for the scheduling of multiproduct batch chemical plants

This article introduces a novel framework to deal with the scheduling problem concerning batch chemical plants. The main contribution of this work in comparison with previous approaches relies on the fact that it includes the environmental impact as an objective to be optimised, integrated with other more commonly used as makespan and/or financial performance. To address this problem, an advanced planning and scheduling tool (APS), which includes an environmental evaluation module based on the Life Cycle Assessment (LCA) criteria, a temporisation algorithm and a financial module, coupled with a set of multiobjective genetic algorithms allows the computation of a set of non-dominated solutions in terms of the predefined criteria. This set of solutions can be used by the decision-maker in order to select the one that represents the right compromise among the different objectives.     

The environmental monitoring of large international companies. How and what is monitored and why

Monitoring is critical for environmental management. Environmental management decisions are dependent on monitoring; the same holds for reporting for legal purposes and reporting the environmental performance of the company. For improvement-based environmental management, an extensive monitoring system is needed. Such monitoring should be partly physical and partly financial. The core of physical monitoring should consist of materials accounting based on a mass balance of inputs and outputs of plants and measurements of releases. Financial monitoring should be focused on integrating all environmental costs into product costs. The aim of this survey is to find out how and what is actually monitored and why companies are conducting environmental monitoring. To address these issues investigations were carried out using structured interviews in seven large internationally operating companies. We found that legislation is the main reason for monitoring releases. The frequency of monitoring and which materials are monitored are also mainly dependent on legislation. None of the companies in our survey is using the extensive monitoring system needed for improvement-based environmental management. The financial part of the monitoring system was the least developed, but also the physical part showed many deficiencies. High uncertainties are possible in the results of monitoring. The companies studied have no comprehensive policy as to monitoring environmental costs and integrating these costs into product costs. The companies studied are monitoring environmental management system results infrequently. Accounting materials in order to determine a mass balance is not executed by the companies studied. Audits should be part of the monitoring program. All of the companies studied have regular audits. The audits are used mainly by most of the companies to control the working of the environmental management system.     

Improving environmental awareness training in business

The need for and the benefits of a more sustainable approach to business management have been widely discussed in the literature. Many organizations have engaged in environmental management initiatives to improve their environmental performance and have found other benefits to the process, such as financial savings and reduced risk of liability. However, many constraints can inhibit the transformation to an environmentally conscious and responsible organization. These constraints include issues related to organizational culture and change management. To overcome these constraints and succeed in implementing a successful environmental management initiative, the literature suggests the importance for members of the organization of understanding the environmental impacts and policies of the organization through participation in environmental awareness training efforts that produces enduring knowledge and commitment. Armed with this knowledge, employees can then understand how the environment can affect and be affected by their duties and decisions. Various companies have used different approaches to environmental management training. It is important that organizations evaluate the efficiency of their training investment to ensure that the benefits will be generated. A case study of two electricity companies is used to illustrate the importance of evaluating environmental awareness efforts. The results of the study suggest that the training performed did not sufficiently increase employee environmental awareness of the company's environmental impacts despite a considerable time and financial investment in a one-time environmental awareness training program. Results are briefly discussed and recommendations are made to improve the results of the training investment.     

环境会计在环保项目财务分析中的应用

环境会计是研究经济发展与环境资源之间的关系,计量、记录环境污染、环境防治、开发、利用的成本费用,并对企业经营过程中对社会环境的维护和开发形成的效益进行合理计量与报告,综合评估环境绩效及环境活动对企业财务成果影响的一门新兴会计学科,它是进行环境保护经济评估的理论基础.以一钢铁公司的污水处理项目为实例,介绍了环境会计在环保项目财务分析中应用的基本方法,尤其是包括常规成本、负债性成本和环境成本在内的生命周期成本的计算方法,可确定环保项目的成本与收益,为同类型项目的财务评价提供参考.运用环境会计的理论和实践,进行环保项目财务分析,目的明确,方法简便可行,操作性强,对于环保项目财务评价及投资决策,具有较高的实用价值.