Corporate Environmental Responsibility and Global Online Cross-sector Alliance Network: A Cross-national Study

With the rise of global environmental issues and the emerging trend of corporate social responsibility (CSR) and corporation–non-governmental organization (NGO) alliances, organizations are developing collaborative alliances across sectors and nations to address environment problems. An international perspective is needed to explain the global structure of cross-sector alliance networks and the divergence or similarity of CSR communication across nations. This exploratory study draws insights from the national business systems (NBS) approach and applies social network analysis to examine the cross-sector alliance network among Global 500 Fortune corporations and 441 environmental international NGOs. Findings suggest that (1) an NBS approach to CSR can explain the network structural features of a cross-sector alliance network; (2) political context and national education level strongly predict green partnerships; and (3) regional differences are apparent in the global network, with Asian corporations lagging behind in cross-sector alliance building.     

The potential of corporate environmental responsibility of Chinese state-owned enterprises in Africa

Drawing upon empirical data collected in China and Africa, this article evaluates Chinese overseas corporate social responsibility strategies and their effectiveness in mitigating environmental impacts in parts of Africa. China’s enhanced role within the global economy has profound environmental implications for the world. In particular, China has rapidly expanded its environmental footprint in Africa, largely because of its burgeoning economic presence through trade and aid projects such as infrastructure and public works. These large-scale projects, commonly managed by state-owned enterprises (SOEs), tend to be in sectors that are environmentally sensitive such as oil and gas exploration and construction of major infrastructure. At the international level, global financial institutions along with growing pressure from civil society organizations are encouraging China to demonstrate a commitment to addressing the environmental impacts of its overseas projects. At the domestic level, growing awareness of such issues has generated an emerging trend of Chinese entities promoting and adopting corporate social responsibility (CSR) initiatives. These moves seek to improve the environmental and social impacts of Chinese overseas investments. However, research has shown that the outcomes of Chinese overseas CSR strategies (particularly in environmental protection) vary widely due to the operating procedures of the Chinese SOEs in combination with specific local political and social structures. In general, environmental protection is weak and so there is a need for the Chinese and African governments to create a legislative and institutional framework to address Chinese investment in Africa especially in the area of natural resource extraction.     

上市企业环保信息披露与股票投资者社会环境偏好

本文分析了2008—2014年A股市场对强制披露的企业社会责任报告中环保信息的反应,展示了我国股票投资者社会环境偏好的变化过程。虽然近年来我国人均收入已经处于环境库兹涅茨曲线的排放拐点附近,但是目前鲜有国内研究对公众的社会环境偏好变化过程进行分析。本文分三个部分对股票市场投资者的社会环境偏好进行检验:首先,利用事件分析法展示了7年间股票投资者的整体态度,发现由环保信息披露引起的累积超额回报率显著大于零,说明投资者平均持积极态度。其次,使用倾向得分匹配双重差分法检验环境监管政策加强带来的影响,一方面《大气污染防治行动计划》的实施使得投资者态度从负面向正面转变,说明投资者环境偏好受政策影响显著;另一方面《大气污染防治行动计划》的实施显著提高了国有企业环保行为的水平。最后,通过对政策效应的形成机制进行检验发现,我国上市公司的环保行为在投资者眼中并不只是为了完成社会责任信息披露的政策指令而实施,而是股票投资者已经形成社会环境偏好,使得企业具有构建"绿色企业形象"的需求。另外,由于本文的研究对象是强制披露的企业社会责任报告,所以有效规避了西方相关研究中自愿披露导致的自我选择问题,但同时西方学者普遍对我国强制披露的企业社会责任报告所包含的信息持怀疑态度,因此本文通过利用情绪分析程序对环保信息的信息有效性进行检验,结果显示文本情绪的强弱与股票价格波动幅度有正相关关系,说明企业环保信息是投资者决策信息集的一部分,即强制披露的企业社会责任报告包含有效信息。     

Employment implications of stricter pollution regulation in China: theories and lessons from the USA

While the goal of reducing environmental impact has become an urgent imperative for Chinese leadership, the central and potentially competing objective for policy makers and planners remains economic growth and job creation. This paper systematically examines the perceived trade-offs between pollution control regulation and employment at the microeconomic and macroeconomic scale. We synthesize the theoretical literature on the employment impact of pollution control regulation at the firm, industry, and economy levels and summarize the theoretically sufficient conditions for employment-enhancing regulation. The paper examines the US experience with the impact of pollution control on job growth in the 1980s and 1990s and draws out the mechanisms through which job growth and pollution control can be congruent, examining their adaptability to the Chinese context. Specifically, this paper highlights the importance of targeting regulations toward sectors where labor costs represent a small portion of overall costs or sectors with low labor intensity. We demonstrate that in the Chinese context, a transition to an economy with a higher proportion of tertiary output is likely to facilitate a joint strategy of stringent pollution control combined with job growth.     

The economic,environmental and agricultural land use effects in the European Union of agricultural labour subsidies under the Common Agricultural Policy

In this study, we assessed the economic, environmental and agricultural land use impacts in the EU of a 20% reduction in the Pillar I budget of the Common Agricultural Policy (CAP) of the European Union (EU) and spending the saved money via a subsidy on labour in primary agriculture. The impact of such a policy has been assessed with a computable general equilibrium (CGE) model and a partial equilibrium (PE) model. It is concluded that reallocation of Pillar I budgets to a coupled agricultural labour subsidy increased employment in agriculture, especially in agricultural sectors and regions that are relatively labour intensive. Average employment in agriculture in the EU increased with 1.6% in the CGE model and with 0.6% in the PE model. Agricultural production and environmental emissions from agriculture increased as well. At the same time, prices of agricultural outputs decreased. Value added including subsidies increased for agricultural labour, but total value added in agriculture decreased. The latter was especially explained by decreased land prices and land-related value added. Measured in terms of equivalent variation, total welfare in the EU decreased. Welfare costs equalled about 1400 € per full-time work equivalent in agriculture extra. These results show that policy makers should weigh carefully the pros and cons of the direct and indirect overall economic, environmental and land use impacts of a subsidy on agricultural labour at the expense of the Pillar I budget of the EU CAP.

     

Evidence for the prevalence of the sustainability concept in European corporate responsibility reporting

This paper empirically examines the terminology used in the titles of corporate social responsibility (CSR)/sustainability reports in Europe. Our data supports the claim of the rise of the sustainability concept in corporate communication in comparison to other concepts. In detail this research analysed CSR/sustainability reports to support Matten and Moon’s [Acad Manage Rev 33(2):404–424, 2008] hypothesis regarding a recent European trend towards a more voluntary and explicit CSR practice. The second and main objective of the research was to describe statistically significant trends in the use of terms and concepts in CSR/sustainability reporting to better understand how European companies interpret CSR and sustainability and how they communicate it to their stakeholders. To this end, a content analysis was conducted on 329 CSR/sustainability reports from 50 leading European companies from Euro Stoxx 50 that were published between the beginning of online CSR/sustainability reporting in 1998 and 2010. Our data analysis clearly indicates that the use of social and environment-related terms occurred more frequently in the past and demonstrates the establishment of sustainability in corporate non-financial reporting. Based on the results of our empirical research, the final discussion explores the development and diffusion of the sustainability concept in both the academic and business fields and examines economic, environmental, and social implications. Different propositions are presented to explain the recent rise of the sustainability concept in European CSR/sustainability reporting, adding to the formation of sustainability as a concept and as a science.     

Green supplier selection generic framework: a multi-attribute utility theory approach

This paper presents a generic framework integrating environmental and social criteria leading to a comprehensive selection process of green suppliers. Traditionally, price, quality, lead time and flexibility are considered for the supplier selection. With the increase in awareness of environmental and social responsibility issues, many companies are tending towards adopting green concepts and sourcing green suppliers. This study proposes a framework consisting of environmental (E), green (G) and organisational (O) factors that are required for the green supplier selection process. These factors are further classified as criteria for which attributes are presented. A hierarchy is constructed to facilitate in evaluating the importance of the selected criteria and alternatives of green suppliers. To cater to the multi-criteria decision-making approach with both quantitative and qualitative attributes, we applied the multiple attribute utility theory, which is a decision support that helps managers formulating viable sourcing strategies. A hypothetical example is presented to illustrate the applicability of the approach.     

税收竞争对环境污染的影响及传导机制分析

在中国经济高增长的背后,环境污染问题愈发凸显,不利于经济的可持续增长。税收竞争是影响环境污染的主要因素之一,但是学术界研究税收竞争对环境污染的影响及其作用机制的较少。本文按照污染物属性将其划分为外溢性污染物和非外溢性污染物,通过构建一个包含生产者、消费者、地方政府及中央政府的一般均衡模型,刻画了在税收竞争的背景下,地方政府的税收征管效率对不同属性污染物的影响及其传导机制。结果发现当污染物具有外溢性属性时,税收征管效率对该地环境污染的影响通过改变本地及周边地区资本存量渠道实现;当污染物具有非外溢性属性时,降低税收征管效率通过增加该地区资本存量而提高了环境污染。文章首先使用随机前沿模型测算了2007—2014年中国28个省份企业所得税的税收征管效率,并将其作为税收竞争的衡量指标,然后运用系统GMM法证实了所提的假说。研究显示:地方政府的税收竞争增加了本地区的资本存量;税收竞争是将本地资本存量作为其推高外溢性污染物(二氧化硫)及非外溢性污染物(固体废弃物)排放量的一个主要渠道,邻近地区资本存量则是推高外溢性污染物(二氧化硫)的次要渠道。这意味着,要想改善环境质量,中央政府应规范地方政府的税收竞争行为,尽快建立一套科学、有效的绿色GDP评价体系;完善地方转移支付制度;应针对各个地区的污染及经济发展情况利用财政激励手段引入环保、绿色的资本项目;地方政府应减少不利于环境改善的地方财政支出,增加环保投入比重。     

Social business as a sustainable business model: making capitalism anti-fragile

In the last two centuries, developed nations have had an unprecedented generation of wealth showing a strong economic progress. Unfortunately, such economic development has not been witnessed in all countries and it does not represent the holistic face of the social progress. The main reason stands in the ideological limitations of capitalism itself, often ignoring local communities and environment while focusing exclusively on profit maximization, market share, dividends and bonuses. This failure it is also because of the division between two basic entities: nonprofit and for profit sectors. The segregation created between the economic values and social values, has created a system where the two different entities have failed to capture and integrate the multi-dimensional nature of the human being to satisfy social needs. Because of this increasing tension, the society needs to find a common ground solution, where the social and economic benefits of these two entities are merged together to generate an anti-fragile system. This research is an attempt to determine if the social business (SB) is capable to solve the problems arose from the free market idealogy, nonprofit philosophy, and the consequent social and economic inefficiency. Thus, the boundaries between the private, public and nonprofit sectors need to be changed. In addition, it is aimed to show that SB can solve social, economic, and environmental problems by using the entrepreneurial engine and the profit instrument, proving at the end to be by default a sustainable business model that respects the triple bottom line approach. The investigation method is based on literature review and theory development from three different fields: economics, development studies, and nonprofit management.     

Environmentally extended social accounting matrix for Chile

This study uses information from the input–output tables 2008, national accounts, household survey, and environmental pollutant emissions to elaborate an environmentally extended social accounting matrix for Chile. A linear multisector model is then generated in order to determine the effects that a sectoral shock on demand would have on economic development. The results show the typical economic trade-offs, concluding that it is necessary to consider economic relationships in order to assess the full impact of a sector on economic activity, income distribution, and pollution. The sectors commerce, construction, and food industry strongly increase economic growth and employment and decrease inequality. Nonetheless, when also considering the environmental effects, no sectors can be identified that contribute systematically and significantly to all the areas of economic development.     

Quantification of the influence of life cycle parameters on the total environmental impact of steel-framed buildings

Due to the increased urgency with which environmental issues are currently being prioritized, business sectors such as construction, that have been identified as one of the largest consumers of raw materials and energy, are actively involved in research aiming to optimize construction processes and products in terms of environmental impact. Although researchers have pointed out various issues and aspects of a construction project’s delivery process that can significantly affect its environmental impact, the extent to which these issues can influence the total environmental impact of the project is unclear. The current research aims to investigate and eventually quantify the influence of a number of such parameters, utilizing an existing steel-framed building as the basis for the necessary calculations. The conclusions drawn illustrate the actual extent of the influence of the examined life cycle parameters, while also offering specific insight in regard to the determination of criteria that can be used as the basis for recommendations for similar projects.     

Equity Concerns over Climate Change Mitigation

Abstract

As a complicated concept with ethical implications, equity or fairness in the field of climate change mitigation concerns the relations not only between individual human beings but also between human beings and the nature. In this paper, after the review of equity between individuals, market and non-market attributes of emissions rights are distinguished and discussed. Based on the argument of equal per capita emissions rights, three types of emissions rights and the concept of minimum emissions rights as social security are proposed.     

Strategic thinking on sustainability: challenges and sectoral roles

This paper focuses on identified challenges for sustainable development across various sectors and the actions needed by different institutions and individuals for the achievement of a sustainable path. For finding solutions that impede sustainable development, emphasis is given to collaborative, inter- and trans-disciplinary problem-solving approaches. The ‘ecological modernization’ view is based on the belief that science and technology will result in continuous improvement in human welfare, while the emerging postmodern ‘ecological paradigm’ also emphasizes harmony with nature and other actors. Global societies are in the midst of a number of challenges: (1) implementation of existing and new hard- and soft-law instruments, (2) the degradation of natural resources, (3) an inadequate global mechanism for handling environmental and social responsibilities by the international community, (4) an unbalanced distribution of wealth, locally and internationally, (5) unethical and unsustainable business practices, (6) consequent unethical and unsustainable consumer practices, (7) selective application of ethical principles by rich countries and (8) the absence of norms of good conduct by powerful and wealthy peoples pertaining to sustainable development. Governments, civil societies, academicians, indigenous peoples, communities, businesses and international organizations need to become engaged in the formulation and enforcement of environmentally and ecologically sound development policies along with relevant research, education, training, awareness and a change in social values as provided in the Earth Charter to support actions for sustainable development.     

Indicator framework for sustainable production planning and controlling

Production facilities serve to transform raw materials into products, usually with the goal of achieving a designated output, in terms of quantity and quality, with the minimum of cost and labour. With the aid of production planning and controlling (PPC) systems, raw material inputs, and labour can be planned to achieve a determined output of products. In general, the role of environmental and social aspects is neglected in production planning processes. Because of the growing pressure from politics and customers, sustainable production of products is becoming more important. One possibility for supporting sustainable manufacturing is, to integrate sustainable aspects in the production planning process. This paper presents input and output information for current PPC systems and discusses the need for additional information necessary for sustainable PPC. For this approach, a text review of cooperate social responsibility (CSR) reporting indicators provided by the GRI was performed. Based on the text review, an input-output model has been developed for conventional and another one for sustainable PPC systems. Through the comparison of the two input-output models, challenges and requirements for sustainable PPC systems have been defined as a basis for future work and analyses.     

Protection of the environment from ionising radiation: ethical issues

The paper identifies some of the main ethical issues concerning the protection of the environment from radiation and suggests ways in which ethics can aid in developing a system of protection. After a presentation of background on ethical theory and environmental ethics, three main issues related to environmental protection are discussed: First, the question of valuing the environment and implications for the definition of harm and monetary valuation of environmental goods; second, difficulties with scientific uncertainty and applications of the precautionary principle; and third, issues concerned with the distribution of risk and its relevance for participation in decision-making. In summary, the paper argues that there are strong ethical grounds to provide for the protection of the environment and that, all other things being equal, there is no reason to treat ionising radiation differently to other environmental stressors.     

Amplifiers on the Commons: Using Indicators to Foster Place-Based Sustainability Initiatives

This essay proposes a heuristic conservation between the emerging field of environmental communication and the “crisis discipline” of conservation biology in order to generate a set of ethical postulates for research, teaching, and professional consultation. To the extent that social/symbolic representations of “environment” embody interested orientations, such discourses potentially constrain and/or enable societal responses to environmental signals, including signs of ecological crises. The essay argues that, implicit in this and other functional premises, lies a principal ethical duty of environmental communication: the obligation to enhance the ability of society to respond appropriately to environmental signals relevant to the well-being of both human communities and natural biological systems.     

An overview on corporate response towards sustainability issues in textile industry

Textiles constitute an important part of human beings everyday life. Environmentalists have been calling forth industries to incorporate sustainability principles into their production processes. In comparison with other industries, textile industry is considered to be major contributor towards environmental pollution and is subject to creating various ecological (water body pollution, waste generation, air pollution) issues throughout supply chain from fibre production till fabric finishing. This paper reviews the existing literature related to various sustainability issues surrounding the textile industry across the globe. The authors classify the literature to discuss the drivers, barriers, and responses of firms in the textile industry in favour of sustainability. Despite a growing body of research in this area, we identify significant gaps in the literature with special reference to managerial approaches being used for incorporating sustainability. While it is very important to understand the motivations that drive firms towards sustainability and barriers to implementation, attention is also drawn towards research aspects pertaining to managerial perception towards new technologies and processes. The article also provides future research opportunities in form of specific questions to strengthen existing literature in this field.     

An ethical dimension to sustainable restoration and long-term management of contaminated areas

Experience after the Chernobyl accident has shown that restoration strategies need to consider a wide range of different issues to ensure the long-term sustainability of large and varied contaminated areas. Thus, the criteria by which we evaluate countermeasures need to be extended from simple cost-benefit effectiveness and radiological protection standards to a more integrated, holistic approach, including social and ethical aspects. Within the STRATEGY project, the applicability of many countermeasures is being critically assessed using a wide range of criteria. Attention is being given to issues such as practicability, feasibility, capacity and environmental side-effects, as well as social factors such as public perceptions of risk, communication of information and the need for dialogue and consultation with affected communities, and ethical aspects such as informed consent and the fair distribution of costs and doses. Although such socio-ethical factors are now the subject of a substantial field of research, there has been little attempt to integrate them in a practical context for decision makers. Within this paper, we specifically consider the ethical aspects of restoration strategies and suggest practical means by which these can be taken into account in the decision making process, introducing a value matrix. The paper covers two critical areas: evaluation of individual countermeasures, and use of the matrix to ensure transparent and systematic consideration of values in selection of a restoration strategy.     

“I Drink It Anyway and I Know I Shouldn't”: Understanding Green Consumers' Positive Evaluations of Norm-violating Non-green Products and Misleading Green Advertising

Individual and collective efforts to mitigate climate change in the form of carbon offsetting and emissions trading schemes have recently become the focus of much media attention. In this paper we explore a subset of the UK national press coverage centered on such schemes. The articles, selected from general as well as specialized business and finance newspapers, make use of gold rush, Wild West, and cowboy imagery which is rooted in deeply entrenched myths and metaphors and allows readers to make sense of very complex environmental, political, ethical, and financial issues associated with carbon mitigation. They make what appears complicated and unfamiliar, namely carbon trading and offsetting, seem less complex and more familiar. A critical discussion of this type of imagery is necessary in order to uncover and question tacit assumptions and connotations which are built into it and which might otherwise go unnoticed and unchallenged in environmental communication.