环境审计体系多纬度架构与职业化——《领导干部自然资源资产离任审计试点方案》对环境审计的启动

中央两办于2015年11月印发《开展领导干部自然资源资产离任审计试点方案》,标志着环境责任追究试点工作正式展开,并且启动了环境审计帷幕。环境保护和环境管理问题在我国当前经济社会发展中日益凸显,推动着环境审计主题被提出并列入重要议事日程。鉴于环境审计并不是一个历史长久的成熟概念,在世界上尚且没有统一的内涵外延界定,本文基于中国的审计体系现状,提出环境审计多纬度架构模型,并针对政府环境审计机关、企业内部环境审计机构、社会独立环境审计机构这三类环境审计主体,阐释环境审计功效、环境审计职业化,以及职业化中的知识基础、胜任能力、后续教育培训问题,提出加快推进环境审计职业化的实现策略。     

我国环境审计面临的问题及解决对策

环境审计是规范企业环境行为、提高企业环境意识的重要手段。由于我国环境审计刚刚起步,在审计理论与实践中还存在参与主体不够全面,缺少法规、制度的支持,审计范围狭窄等不足之处。从环境审计的基本问题入手,通过分析和总结我国环境审计存在的问题,提出扩大环境审计主体、完善环境保护法规体系、拓宽环境审计的范围、建立环境审计后续跟踪制度等适合中国国情的环境审计策略。     

国外环境审计的发展

环境审计是关于对环境的组织、管理系统和设备运行有效性进行系统的、有记录的、定期的和客观的评价的基础管理工作．审计的目的是为了加强对环境保护工作的管理控制，并帮助企业对其遵循企业既定环境政策和政府管理部门的环境要求进行评价。环境审计应该被看作是绝大多数企业（无论其规模大小）日常工作必须的一个重要部分。环境审计在近十年得到了飞速发展。美国和加拿大开展了环境审计的研究和实践，欧洲紧随其后，最近亚洲和南美也快步赶了上来。今天，它已作为广泛适用的原则应用于企业高级管理，以保证企业的运作，符合政府的环境标准…     

环境NGO如何推动企业治污

因为专业和组织特征,环境NGO更有能力和责任来推动企业承担社会责任,而在这一过程中,NGO需要做好实际调查,以倒逼品牌供应链的方式来推动企业治污。当前,相当一部分的环境事件都与企业排污有关。如何才能让企业承担起冶理排污,从而减少或者不向环境排放污染,是污染治理中的关键问题。在这一过程中,政府、社会组织、公众均是不可缺少的力量,特别是作为社会组织的环境NG0,因为其专业特质和组织特征,更有能力和责任来推动企业承担社会责任。     

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。     

异质性企业环境责任与碳绩效的关系研究：媒体关注和环境规制的联合调节效应

“双碳”愿景下微观企业层面的环境责任受到更多关注。本文运用Python获取2014—2019年中国A股上市工业企业数据,分析了异质性企业环境责任对碳绩效的影响,探讨了媒体关注和环境规制在其中的联合调节效应。研究表明：履行前瞻型环境责任和反应型环境责任均对企业碳绩效有显著的增进作用;媒体关注可以正向调节前瞻型企业环境责任和碳绩效的关系,但在反应型企业环境责任与碳绩效间的调节作用不显著。进一步研究发现：环境规制与媒体关注在反应型企业环境责任和碳绩效间产生正向联合调节作用,而在前瞻型环境责任与碳绩效间的联合调节作用不显著。研究结果支持了政府和媒体对企业环境责任的正式和非正式治理效果,进而提高了企业碳绩效的作用逻辑,拓展了对企业碳绩效影响因素以及异质性企业环境责任的理论研究,将环境治理他治和自治相结合,为多元环境治理主体协同联动推进“双碳”目标顺利实现提供新思路和参考证据。     

企业环境监督员制度：规范企业环境管理的新举措

为提高企业环境守法能力与水平,规范企业环境管理体制与机制建设,国家环保部组织开展了企业环境监督员制度试点工作。要求所有国家重点监控污染企业建立环境管理组织架构,完善内部环境管理制度,提升环境管理水平,强化企业环境责任,切实改善企业环境行为,从而解决工业高速发展引发的一系列环境问题。企业环境监督员制度提出的背景是什么？     

论企业环境责任的承担

经济的发展伴随着严重的环境问题,企业与环境的关系、企业自身的发展、国家的法律法规等诸多方面决定了企业在谋求自身利益的同时,应当积极履行环境责任。通过借鉴国外成功经验,可使我国企业承担环境责任的过程少走弯路。针对我国现状,从绿色采购、绿色生产、绿色回收几方面提出了我国企业承担环境责任的具体措施。     

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。     

论企业环境监督员资质管理制度的建立

企业环境监督员资质管理制度是推动企业履行环境责任的重要手段,是建立和完善现代企业环境管理制度的重要环节,是提高环境执法有效性的重要保障。同时建立企业环境监督员资质管理制度将促进我国环境专业人才的培养与发展。因此,应将其纳入法制管理轨道,充分发挥其作用。     

新老建设项目环境保护管理法规对照分析

最近颁布的《建设项目环境保护管理条例》,使我国环境影响评价制度在法制化的轨道上又向前迈进了一步,对我国环境影响评价工作的开展将产生重大影响。本文就原《建设项目环境保护管理办法》与新条例作出分析比较。     

An Integrated Framework for Public Sector Environmental Management in Developing Countries

/ Achieving successful and well-integrated environmental management depends on principled and orderly assignment of responsibilities within and between public sector organizations. Guidelines for making these assignments can be found by considering different modes of public response in light of a framework based on some distinguishable patterns in the complexity they exhibit. The basic dimensions of environmental problems can be used to identify these patterns. Two examples from current environmental problems in Taiwan are given, illustrating how this framework can be put to use.     

An integrated environmental matrix for a social unit

An integrated network is conceived that qualitatively relates environmental actors and environmental systems within a social unit such as a town, an industrial district or the like. The resulting matrix shows the flow of decisions and information between its active vector representing the environmental objectives, and its passive vector representing the environmental achievements. By way of three additional vectors, the properties of environmental systems are determined and compared to the expectations created by provisions of the environmental actors. The result is a set of residuals that define the living comfort in the social unit. The network motivates interested parties such as administrations, schools or individuals to go through the exercise of finding the causes of the residuals. In order to eliminate them, definite responsibilities have to be assigned to community members. The study pretends to involve all citizens in the flow of information, facts and decisions, and to help them identify themselves in the matrix. It is anticipated that as a result of this educational exercise, individual and collective responsibilities become apparent and are accepted and practiced.     

我国的环境问题及保护措施

本文介绍了我国1998年环境保护工作的进展情况,详细分析了全国目前的环境状况,从而提出了我国1999年环境保护工作的主要任务及保护措施。     

环境化学进展动态

本文概述了近年来环境化学包括环境分析化学、环境污染化学、环境污染控制化学、生态化学等方面研究的一些新进展     

Public Participation Mechanisms in Environmental Disasters

This paper examines the role of public participation mechanisms in certain major environmental disasters. It examines situations in which people’s lifestyles or their lives have been directly threatened, and thus elicited citizen participation. Threatening issues often seem morally, physically, socially, economically, religiously, and otherwise unacceptable to a group. As will be presented in this paper, citizens voluntarily participate in a community activity when they see that their way of life has been threatened. An introductory historical perspective, the legal framework upon which it is based, and background information on the participatory mechanisms, all emphasizing the importance and need for empowering citizens with participatory skills so as to bring changes in the existing educational, legal, and social systems are presented. The major environmental accidents/disasters of Minamata, Japan; Bhopal, India; Seveso, Italy; Chernobyl, Ukraine; and Exxon-Valdez, Alaska are discussed, mainly to indicate the reaction, and the participatory mechanisms used by the affected communities in each of the sudden disasters that occurred. If citizens worldwide had been active participants in the environmental issues, it is quite possible that we would have experienced fewer environmental accidents.     

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.     

环境税的理论与实践

环境税是保护环境的有效经济手段。本文首先对环境税的基本理论进行了分析,在此基础上,对我国环境税现状及发展前景进行了探讨。     

试论环境意识及其对环保工作的影响和促进

从环境意识角度探讨环境问题及可持续发展。简略总结了西方进入工业社会后的人与自然观，及20世纪兴起的环境哲学概况。介绍中国在经济发展过程中对环境保护存在的认识误区。论述环境意识对环保工作的影响和促进及提高环境意识的途径。     

Costa Rican Environmental Service Payments: The Use of a Financial Instrument in Participatory Forest Management

The core element of the Costa Rican forestry policy is a financial instrument called the environmental service payment. This instrument rewards forest owners for the environmental services (the mitigation of greenhouse gases, the protection of watersheds and scenic beauty, and the development of biodiversity) their forests provide. In this article, the experiences with this new instrument are analyzed by focusing on the way interests are represented and access is granted, the openness of information exchange, whether social learning occurred, and whether decision-making authority is shared. The analysis is based on a survey conducted in the Huetar Norte Region and on in-depth interviews with the major stakeholders. The Costa Rican case indicates that financial instruments can be used to share responsibilities and that stakeholders can successfully cooperate on forest issues. It also shows that such a participatory approach is only promising if certain cultural, economic, organizational, and political conditions are met.