公司承担环境责任的机制探讨

为了让公司切实承担起保护环境的责任，必须建立健全责任机制，通过分析公司承担环境责任的机理，认为消费者自愿付费，公司自觉合作，政府积极引导并辅以必要制裁的机制，是较好的选择。     

公司能否担负起保护环境的社会责任与义务

简述了公司由计划经济向市场经济转轨和商品经济迅猛发展过程中,出现了将公共资源及环境被低效使用或滥用,从而导致环境的污染。在市场经济条件下,公司承担起应有的环境责任不仅是社会发展的需要,也是公司自身发展的需要。因此,必须自觉地担负起法律规定的环境义务和责任。     

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。     

论政府生态环境损害赔偿责任的承担

政府承担生态环境损害赔偿责任的理论基础是政府对环境质量负责,政府对环境质量负责的实质是政府作为公共环境的管理者和控制者对维护公共环境利益所负担的安全保障义务。根据政府的环境安全保障义务,政府承担生态环境损害赔偿责任应以过错推定为归责原则,责任构成的核心是政府负有其职责范围内特定的环境安全保障义务,因未尽环境安全保障义务间接引发生态环境损害。由于政府未尽环境安全保障义务的行为并非直接也并不必然导致生态环境损害,所以政府一般仅根据自身行为的可责性及其程度对生态环境损害承担补充性的赔偿责任,只有在特殊情况下才承担连带赔偿责任,在政府不负有特定环境安全保障义务的情况下政府不承担赔偿责任。     

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。     

持续改进环保业绩

2002年中国海油沿着“做强做大，协调发展”的轨道迈进，取得了很大的进展。在道琼斯指数和恒生指数普遍下跌17％的情况下，中海油的股票上涨了38％；海洋石油系统有两个服务公司分别在海内外成功上市；下游项目也全面启动，南海石化、海南化肥、液化天然气、天然气发电等项目进展顺利。伴随着海洋石油业绩的发展和民众环境意识的提高，企业的生产与经营活动日益受到环境保护组织和民众的关注，企业环境表现的业绩直接影响到公司在国际资本市场的地位。过去企业成功的惟一标准是利润，今天成功的企业不但要看其利润，还要看其承担社会责任、…     

同方环境股份有限公司

##正##薛霖,清华大学工商管理硕士,现任同方环境股份有限公司副董事长。她带领公司团队秉承"承担、探索、超越","忠诚、责任与价值等同"的企业文化,以"科技兴国"为己任,求真务实,开拓创新,不断追逐着"人文、科     

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。     

德国环境设备责任制度初探

德国《民法典》确定了一般环境侵权的规则——行为责任,再以《环境责任法》确立了特殊的环境侵权的规则——设备责任。设备侵权是危险责任的一种,其构成要件有两个:设备运营对环境产生不良影响进而导致损害;人身、财产受侵害。设备责任的承担不要求设备运营人的过错。设备责任归责采用因果关系推定原则。     

企业环境信息披露的决定因素

从法律制度、利益相关者压力、竞争压力、公司声誉、环境问题对企业发展的威胁以及公司管理层的视角,对企业环境信息披露的决定因素进行规范性研究。企业必须遵守相关法律制度才能生存下来;利益相关者决策时越来越关注公司的社会环境责任及其信息披露;环境和可持续发展问题也将为企业创新提供许多机会,更新公司创造竞争优势的能力;公司社会与环境信息披露更多的是作为企业形象管理的工具来减少公司由于社会和政治压力面临的曝光;环境问题对公司的发展产生影响;管理层如果也有社会责任的认识和了解,将促进更多的社会环境信息披露。     

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.     

Environmental performance indicators for enhancing environmental management

Traditionally, environmental issues and concerns have been viewed as a constraint to businesses. This has resulted in environmental managers relying heavily on a reactive, compliance-based approach to justify change. Businesses are now recognizing that efficient management in the environmental arena can benefit the entire company and open new opportunities for increased profits. Managers have acknowledged that environmental issues can be integrated into daily business trends and activities. Not only does sound environmental management decrease liability, but also in current markets a “green” image can attract investors and customers. This article shows how one tool that progressive companies are focusing attention on—environmental performance indicators—is being used to convey the current status of environmental issues and improve the management of these issues for the benefit of the company as well as the environment.     

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。     

Evaluating a small deposit next to an economically viable gold mine in West Africa from the points of view of the mining company,the government and the local community

This paper addresses the question of evaluating how much the different stakeholders stand to gain from a mining project. By carefully analysing the breakdown of the cash-flows generated, we were able to estimate the amounts received by the local community and by the national community (outside the mining area), the taxes and royalties received by the government and the profits made by the mining company. A real options framework was used to take account of the inherent uncertainty on the commodity price and the reserves, and the operating flexibility (that is, the possibility for the company to stop mining if the commodity price drops and/or the reserves prove to be lower than that had been envisaged). A synthetic case-study of a gold mine in West Africa was used to illustrate how this procedure could be applied in practice. By using the real option framework we were able to envisage scenarios for developing an extension to a deposit as a function of future values of the commodity price. The procedure proposed should provide governments and NGOs with more objective data for making policy decisions.     

A股市场环保脱硫类上市公司经营情况分析

分析对比了国内A股市场环保脱硫类上市公司的经营情况,包括市场占有率、业务收入、实现利润、集团综合收入结构、业务成本结构等。     

Making sense of environmental accounting

Much as Total Quality Management (TQM) has helped companies decrease waste and enhance value, environmental accounting offers an approach and a suite of tools that can help organizations improve both environmental quality and bottom-line business performance. Its focus is to bridge the world of finance and economics with the world of environmental management. Companies in all sectors have discovered that they can increase profits by meeting and even surpassing environmental regulations. Through environmental accounting, companies can discover more of these opportunities and, ideally, bring environmental concerns earlier into planning, decision making, and operations. This article introduces environmental accounting and some basic principles that should guide organizations' thinking on environmental accounting and environmental accounting systems. It also describes several different objectives for environmental accounting that imply different requirements and orientations. Although the focus of this article is on environmental accounting as an aspect of forward-looking management and decision making in companies, much of the discussion applies to nonprofits and government units as well.     

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.     

住宅遭受交通噪声污染时开发商应承担的民事责任初探

从分析住宅遭受交通噪声污染时开发商民事责任的性质入手,探讨了现行声环境质量标准对开发商的适用性和合理性,阐明了开发商的责任范围,提出了完善住宅声环境质量标准的建议。主要结论:目前我国尚缺乏合理的约束开发商的住宅声环境质量标准;开发商的隔声减噪义务主要包括留出与道路之间的防噪距离和采取安装隔声窗、封闭阳台等隔声措施;应将门窗封闭状态下的室内噪声限值颁布为住宅声环境质量标准。