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。     

Eco-efficiency and ecodesign in electrical and electronic products

Although it had been about 10 years since eco-efficiency and Factor X were proposed, these concepts were not actually utilized in companies. Accordingly, the author proposed eco-efficiency (Factor X) indicators and has actually utilized them since 2001 in companies, and has conducted many case studies of eco-efficiency and Factor X using these indicators. However, there remains an argument: the improvement of eco-efficiency (Factor X) is due to an improvement in functions and there is still a possibility that environmental impacts increase. So, this paper begins with a brief explanation of the proposed eco-efficiency (Factor X) indicators and the case studies. Next, eco-efficiency and ecodesign are discussed. This paper analyzes the relationship between functions and environmental impacts using results of quantitative evaluations and verifies the argument quantitatively. From this analysis result, the author found that most products improved the product's functions while reducing environmental impacts.     

Eco-efficiency in the SMEs of Venezuela. Current status and future perspectives

This paper presents a comparison analysis of eco-efficiency in the small and medium sized enterprises (SMEs) of Venezuela. The research can be divided into three parts: the first part reviews similar studies in the literature on the level of eco-efficiency exhibited by the companies of Venezuela and other countries. In the second place, the findings of a survey conducted on Venezuelan SMEs allowed the definition of 54 eco-efficiency profiles. Thirdly, six national experts in cleaner production and eco-efficiency were interviewed. The interview was based on a questionnaire similar to that used in the survey of the Venezuelan SMEs. At a second meeting, the experts were asked to discuss on the similarities and differences between their answers and those of the company's managers.The findings of the survey allow us to conclude that Venezuelan SMEs understand the legal environmental regulations that affect them but they do not perceive the influence of external driving forces like customers demand for green products or institutional incentives. The adoption of eco-efficiency practices is not perceived as an incentive to improve competitiveness so that the environmental strategies adopted generally aim at reducing costs or avoiding non-compliance sanctions and negative effects on the company image. Materials recycling and reuse, especially packaging materials, are common practices; however, other environmental tools or practices have not been implemented yet, e.g. environmental management systems (EMS), process, product and services design tools based on the product life cycle, renewable energy resources or green marketing. There are also differences among the eight industrial sectors analyzed, food and chemical industries having the higher index of eco-efficiency practices, and plastic and wood industries the lower.     

基于低碳经济视角的环境资源会计的探析

随着低碳经济的发展,人们意识到环境问题日益严重,尤其作为企业,如何更好地履行社会责任需重点关注。低碳经济不仅影响企业的经济活动,而且使企业的会计核算面临更大的挑战。与传统的会计相比,环境资源会计在加强环境资源管理、促进低碳经济发展方面起到至关重要的作用。然而中国目前还没有构建完善的环境资源会计理论体系来指导相关工作。基于低碳经济视角的环境资源会计核算分析了环境资源会计的内涵、核算对象、目标、确认、计量和信息披露,形成了核算框架,为环境资源会计的具体实施提供参考。     

The Queensland food eco-efficiency project: reducing risk and improving competitiveness

For the past several years, cleaner production, or what is now commonly referred to as eco-efficiency by the business sector, has been promoted widely, but in a relatively ad-hoc manner. As a consequence, the advantages to industry and society stemming from the uptake of eco-efficiency have been difficult to quantify and assess. This paper details how the Queensland Food Processing Eco-Efficiency Project has attempted to overcome some of these barriers by implementing a two year project focused on: involving and gaining the support of as much of the industry sector as possible; using external expertise, providing the support and technical advice essential to the successful uptake of eco-efficiency by businesses; establishing the key environmental concerns for the industry; identifying realistic eco-efficiency opportunities through site assessments and visits; developing case studies based on quantifiable outcomes; developing tools and resources to enable businesses to successfully implement their own eco-efficiency initiatives; the wide and free distribution of these resources and tools to the entire Queensland industry; follow up workshops and awareness briefings together with the eventual development of a forum to allow effective industry networking to continue.     

Eco-efficiency and SMEs in Nova Scotia,Canada

This paper describes a study undertaken by the Eco-Efficiency Centre of the levels of eco-efficiency demonstrated by small and medium enterprises in Nova Scotia. The history of eco-efficiency is described and several definitions of the term put forward by the many agencies and organizations promoting it are discussed. Emphasis is placed on definitions used in Canada, particularly those of Industry Canada and the Atlantic Canada Opportunities Agency. After reviewing a large number of environmental management and eco-efficiency tools, the Centre determined that none of these were appropriate for small businesses in Nova Scotia and opted to develop its own checklist. The study concludes that levels of eco-efficiency are quite low among businesses in different sectors and furthermore, that more work is needed to find appropriate tools for micro and small businesses that can be more widely used.     

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.     

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.     

Environmental management accounting in Lithuania: exploratory study of current practices,opportunities and strategic intents

There is a growing consensus among the Lithuanian policy makers, practitioners and industrialists that environmental policy must move from a reactive stance to a more proactive, sustainable development approach. As a result, many companies are increasingly interested in the application of economic incentives at least as supplements or reinforcements of environmental standards.The Institute of Environmental Engineering (EU Centre of Excellence in Sustainable Industrial Development (APINI – SID)) in 1992–2003 has been involved in introduction and implementation of preventive environmental strategy in industry in Lithuania and in other countries. In Lithuania, these efforts resulted in the implementation of more than 200 cleaner production innovations in more than 150 Lithuanian companies. It should be stressed that effective plant maintenance is becoming a higher priority to plant managers. It is important to ensure cost-savings, at all levels, that include maximizing productivity and implementing energy-saving approaches. Effective and efficient maintenance are not just desirable, but fundamental to profitable business operations. Therefore, central to the environmental view of sustainable development is the concept that economic and social systems are sub-systems of the global environment.APINI's experience shows that decision-makers at the company level often fail to recognize the economic values of natural resources as assets as well as the business and financial value of good environmental performance. Therefore, there is a need to upgrade the business decision-making process by including information on material flows and related costs to account for efforts of sustainable development [Staniskis JK, Stasiskiene Z. Promotion of cleaner production investments: international experience. Journal of Cleaner Production 2002;11(6):619–28. ISSN: 0959-6526, Elsevier Science]. Decisions are increasingly affected by environmental costs. Application of environmental management accounting (EMA), which integrates two of the main principles of sustainable development – environment and economics, can help to significantly improve corporate decision-making.EMA is becoming increasingly important not only for environmental management decisions and development of environmental management systems (EMS), but also for all types of routine management activities, such as product and process design, cost allocation and control, capital budgeting, purchasing, product pricing and performance evaluation.Companies, which use EMA as a part of integrated management system, are provided with accurate and comprehensive information for the measurement and reporting of environmental performance.This paper investigates the current state of EMA practices in Lithuanian SMEs that have already been or are being implementing EMS and which have implemented CP innovations. In this case, EMA is analysed as an innovative assessment and evaluation method of EMS and CP innovation's environmental impacts and economic benefits. It should be stressed, that there are obvious differences in case studies from different industries. However, review of the results shows that there are many similarities in what improvements can be suggested for environmentally concerned companies both in terms of environmentally sound operation and for reporting of environmental management accounting information.     

环保投资占比最优化:基于生态效率的考量

将生态效率作为综合衡量环保投资效益的指标,利用中国2003~2015年30个省（区、市）的数据,研究生态效率与环保投资的双向影响关系,并估算环保投资占比的最优区间.结果表明：（1）2003~2015年,全国平均生态效率整体呈略微下降趋势,由0.79下降至0.69.（2）环保投资占比对生态效率构成倒"N"型影响,经历"降低-提升-抑制"3个阶段.根据所获数据进行计算和推测,当环保投资占比处于0~1.50%时,环保投资不能有效防止生态效率下降;占比处于1.50%~3.30%时,环保投资能显著提升生态效率,至3.30%时达到最大值;占比大于3.30%时,过多的环保投资投入反而使生态效率下降.（3）省际生态效率具有空间溢出效应,省级政府环保投资策略具有协同性.     

中国八大综合经济区能源生态效率测度及其驱动因素

为促进能源、经济、社会与生态环境的绿色可持续发展,将经济、社会福利等期望产出与生态环境污染非期望产出纳入能源生态效率测度框架,运用基于Shephard能源距离函数的随机前沿模型,从区域研究视角出发分析中国八大综合经济区能源生态效率演变趋势,并探讨其驱动因素的作用机制.结果显示：样本期内全国能源生态效率均值为0.5839,整体水平偏低,且呈现显著的空间非均衡分布特征.八大综合经济区能源生态效率水平呈现由沿海向内陆逐渐递减的发展态势.南部、东部和北部等沿海经济区能源生态效率均值分别为0.6941、0.6213、0.6087,位居前列;西南、黄河中游、长江中游以及东北等经济区次之,能源生态效率均值分别为0.5803、0.5720、0.5623、0.5537;西北经济区能源生态效率均值为0.5087,位列末位.经济发展水平与能源消费结构的估计系数分别为0.0459、0.0747,对能源生态效率的提高具有抑制作用;产业结构、城镇化水平以及环境规制的估计系数分别为-0.9339、-0.6197、-0.0387,对能源生态效率的提高具有促进作用.     

基于DEA-Tobit的城市生态效率评价及影响因素研究——以江苏省为例

基于DEA-Tobit两阶段分析框架,利用超效率DEA模型评价了江苏省13个地级市及苏南、苏中、苏北3个区域2009~2013年的工业生态效率,并采用Tobit模型测量了城镇化率、产业结构、环境规制对该效率值的影响。研究表明:江苏省城市工业生态效率整体处于中上水平,但地区间差异较大:苏中优于苏南,苏南优于苏北;工业用水、工业用地消耗过多,工业废气排放过量是目前影响江苏省城市工业生态效率提升的主要原因;提高城镇化率对江苏省城市工业生态效率有积极的影响,产业结构调整对城市工业生态效率有微弱的抑制作用,环境规制对城市工业生态效率影响并不显著。     

Eco-efficiency evaluation of iron rod industry in Nepal

This paper presents the eco-efficiency of energy intensity, material consumption, water use, waste generation, and CO₂ emission in terms of production value in net sales (US$) per environmental influence using empirical evaluation. Evaluation has been considered only within production process boundary of iron rod industry. Evaluation of eco-efficiency tried to couple the economic and environmental influences of industry to know economic and environmental excellence. Eco-efficiency of iron rod industry was quantitatively analyzed and determined that energy, material consumption, water use, waste generation, and CO₂ emission eco-efficiency have been increased gradually along with increased production during analysis period of five years (2001–2005). It was possible due to installing heat recovery unit along with innovative processes modification. While comparing each year's eco-efficiency of all above-mentioned parameters, eco-efficiencies were increased that indicates less resource use and less waste released. As a general statement of overall comparison and characterization of eco-efficiencies of five years duration, iron rod industry was eco-efficient in all aspects. Eco-efficiency being an emerging trend has not yet been implemented in Nepal. It is further recommended to adopt the eco-efficiency evaluation in other industries. In addition, it is high time to augment the provision of eco-efficiency concepts in industrial policy and legislation concerned.     

铅酸电池系统的铅流分析

探求铅的工业流动规律,寻求环境管理的理论依据.在构建铅酸电池生命周期铅流图基础上,建立了铅酸电池系统与外部环境之间的联系,获得了铅的工业流动基本规律.结果表明,提高铅的生态效率,有助于铅矿资源保护和环境改善.要做到这一点,需要保持较高的铅循环率、较低的铅排放率.提出了铅流状况的评价指标.分析了中国铅酸电池系统中铅的流动.通过与瑞典某铅酸电池系统中铅的流动进行对比,发现由于中国铅的循环率低下、铅的排放率偏高、铅酸电池年产量持续增长等,造成了中国铅酸电池系统中铅的生态效率十分低下.结合中国铅业实况,分析了铅的循环率低下和铅的排放率偏高的成因,提出了改善对策.     

北京城市物质代谢的能值分析与生态效率评估

城市如同生命体一样,需要持续不断的代谢过程完成其正常运转.城市可持续发展研究的关键是城市物质代谢流量及其代谢效率研究,但物质代谢流量仅能反映代谢速率,而其生态效率则反映了支持社会经济发展的物质代谢能力.采用能值分析方法,引入"生态效率"概念,构建了城市物质代谢生态效率的度量模型,从代谢流量及其效率2个方面核算了北京市资源环境及经济发展的代谢状况.结果表明:1990～2004年,北京市可利用总能值非常丰富,经济发展程度较高;来自本土可更新自然资源相对匮乏,大部分来源于不可更新资源和系统购买的资源与服务;城市废弃物资源化水平有待提高,环境压力较大;生态效率指数呈现出增加的趋势,2004年生态效率指数比1990年提高了3.6倍,表明城市自组织能力、发展潜力以及再生循环能力不断提高.说明提高城市物质代谢生态效率的根本途径是经济效率、资源效率和环境效率的协同发展,以及逐步构建废物资源化的循环链条.     

Implementation of cleaner production practices with the support of a diploma course

This paper describes the initial proposal of a cleaner technologies network in the state of Bahia, in the northeast section of Brazil. This network intends to bring together industry, universities, and government to discuss the relationship between production and the environment. Its main objective is to support a change in the way this relationship is nowadays perceived, in order to make preventive practices a priority and improve eco-efficiency. Implementation of the network was preceded by a diploma course on environmental technologies and management directed at professionals in the workforce. The results of the course are helping to create an atmosphere that is beneficial for the start-up of the network.     

黄河流域资源型城市生态效率时空演变及驱动因素

生态效率是区域发展质量和人地协调程度的综合体现。采用TOPSIS法测度2003—2017年黄河流域37个资源型城市的生态效率,借助泰尔指数、全局空间自相关和热点分析揭示其时空演变规律,利用面板Tobit回归模型探寻关键驱动因素。结果表明：（1）黄河流域资源型城市生态效率总体上以2007年为分水岭,先平稳、后上升;不同城市生态效率的增速和增幅差异较大,下游城市明显高于中、上游城市,再生型城市明显高于成长、成熟和衰退型城市。 （2）城市间生态效率差异大小先略微下降、后持续上升;生态效率空间格局由随机分布向集聚分布演变,低值集聚区从山西、河南交界处向山西中、北部移动,高值集聚区分布具有空间粘性,一直位于下游山东境内。（3）产业转型、科技创新、基础设施完善和区位条件对生态效率改善具有显著正向驱动作用,外向型经济、资源依赖和环境规制抑制生态效率提高,城镇化、工业化和外资利用对生态效率演变的影响不显著;不同类型资源型城市生态效率改善的主要驱动因素存在异质性。     

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.     

Eco-efficiency in the era of electronic commerce – should ‘Eco-Effectiveness’ approach be adopted?

In the 1980s, when PCs were first introduced, a vision arose of the “paperless office.” Yet, it did not yield the anticipated environmental benefits. Nowadays, such optimism about the implications of information technology, and in particular, E-commerce continues to proliferate today. But will E-commerce turn out to be a success story, or another unrealised utopia? Drawing on content analysis and concept development methods, this paper discusses a number of observations of interest in the literature that, taken together, point out that eco-efficiency is not sufficient to be the leadership strategy of choice for forecasting and reducing environmental damage arising from the implementation of E-commerce. Rather, utilizing an emerging concept of eco-effectiveness together with eco-efficiency may offer a model for managing the environmental consequences of E-commerce. Yet, to wield more influence, the current concept of eco-effectiveness needs to be expanded in order to complement – and not to replace – eco-efficiency.     

Implementing service-based chemical procurement: lessons and results

Chemical use reduction is strongly desirable for environmental and public welfare reasons, and is a critical element of moving towards more sustainable consumption in the business-to-business economy. However, the fundamental economic relationship between chemical supplier and chemical customer creates supply side incentives for increased chemical use. Chemical management services (CMS) is a business model that aligns economic incentives in the chemical supplier–customer relationship towards reduced chemical use by making chemical services rather than chemical volume the basis of supplier compensation. CMS thus ‘servicizes’ the chemical supply chain and is a Product Service System with significant potential environmental benefits. CMS enjoys high penetration in the US auto and semiconductor sectors, and is emergent in other sectors. The paper synthesizes lessons learned from hands-on work with 15 chemical-using firms over 5 years in all aspects of CMS program implementation. Key points are that poor cost accounting and chemical information management form significant barriers to making, understanding and evaluating the CMS business case. The details of contractual compensation mechanisms are critical to achieving in practice the potential environmental benefits of the CMS model.