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数据基础,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。     

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.     

Environmental risk management and the role of environmental insurance

Environmental insurance—especially the newer types of coverage introduced in recent years— can help protect your company from a range of potential liabilities. © 2000. Environmental Insurance Underwriters Agency, Inc. Used with permission.     

Environmental management in the pharmaceutical industry: integrating corporate responsibility and business strategy

International pharmaceutical companies are becoming increasingly proactive in their approach to environmental management, and the results so far are impressive. The forces that affect the global pharmaceutical industry will most likely push these companies toward even greater commitments to environmental improvement and, ultimately, sustainability. © 2000 John Wiley & Sons, Inc.     

An empirical study on the driving mechanism of proactive corporate environmental management in China

Environmentalism in China is under transformation from the traditional command and control model to emphasize the advantages of economic tools and encourage the participation of the public. Firms are much more aware of the importance of environmental issues, and some of them have practiced environmental activities beyond compliance. In order to help understand the driving mechanism of proactive corporate environmental behaviors from the firm’s perspective, this paper identifies the drivers affecting the proactive environmental management level (EML_p) based on the institutional theory, and gives an empirical study on the firms based in Changshu city of Jiangsu Province, China. The usable data, collected from the 117 valid respondents in a questionnaire survey, indicates that EML_p is still moderately low currently. Less than 10% of the samples are practicing all the six categorized types of voluntary environmental activities. The econometric exercise confirms a significantly positive effect of the externally mimetic pressure on EML_p, which may attribute to a higher sensitivity of Chinese companies to the market factors. However, the roles of the general public and industrial associations are not significant, showing the marginal power of selected normative pressures. Regarding internal factors, firms, which view environmental issues as opportunities and often arrange internal environmental training, are more likely to adopt proactive environmental activities. More concerns from the general public like neighborhood communities and mass media shall be addressed to enhance the normative power to improve EML_p in China from the future perspective.     

Creating corporate value and environmental benefit with improved energy performance

Energy investments offer companies a surprisingly high rate of return within a short period of time.and at low risk. c 2000 John Wiley & Sons, Inc.     

Improving environmental management with full environmental cost accounting

Based on the most comprehensive field research ever conducted in corporate environmental management, this article reports on the integration of environmental impacts into product costing and cost management practices in organizations. It examines approaches for identifying and tracking current environmental costs related to both current and past production. It also develops the need and prospects for a complete analysis of future environmental impacts, including both costs and benefits, and the integration of these elements into a life-cycle costing or full environmental cost accounting model. The prospects for full environmental cost accounting and the related accounting issues are analyzed. Finally, the importance of full environmental cost accounting for improving corporate environmental performance, reducing corporate environmental impacts, and increasing long-term corporate profitability is discussed.     

Environmental cost accounting: The bottom line for environmental quality management

Recent years have seen the environment emerge as one of the most pressing issues facing American business. Eventually, environmental costs will affect the bottom line of every American company. A recent study in the National Law Journal estimates that cleanup of the nation's known hazardous wastes sites will cost $752 billion over thirty years under current environmental policies. Environmental legislation and regulations impose annual compliance costs estimated by the Environmental Protection Agency at more than $30 billion. In the near future, environmental expenses for cleanup, regulatory compliance, and management are anticipated to grow to between 2.5 and 3 percent of GNP. Corporations that wish to be competitive must successfully manage these costs while maintaining or improving their role as responsible corporate citizens. Implementing a comprehensive system for identifying and managing environmental costs requires a multidisciplinary team effort. Environmental costs impact product selection, design and pricing, capital budgeting, and future strategic direction. In order to make informed and meaningful managerial decisions on environmental programs, real cost data are vital. An environmental management systems (EMS) requires information to set goals and then monitor progress towards those goals over time. This article will discuss the current cost accounting systems (CASs) available to support the myriad goals of environmental management systems. In addition, the article will outline a framework for plotting the location of your current EMS on a matrix of regulatory and information requirements and evaluating whether your corporation's CAS is adequate to support the goals and objectives set by your environmental management program. By anticipating future regulatory and information requirements, flexible systems can be developed to adapt to new and more stringent regulations and more complex information requirements.     

Environmental portfolio analysis: An integrated strategic approach to environmental management

As businesses strive to reduce costs and become more competitive, environmental costs and potential future liability issues continue to raise overhead expenses. The decision process is further challenged by the various interpretations of existing laws and the uncertainty of future applicable regulations and their interpretation. To make more informed business decisions and bridge the gap between the environmental and business perspective, organizations need to be able to see the overall environmental picture and how it affects the current and future business operation. This article presents a systematic approach to developing an organization's integrated baseline “environmental portfolio” with various business risk levels and expected costs. Utilizing computer simulation, sensitivity iterations are performed to show the results of different scenarios. These scenarios can include various probabilities of cost levels, permitting strategies, and litigation, as well as the success of new technologies. Management can then focus attention on the main driving factors and avoid spending too much attention on lesser items. An additional benefit to this process is that communication between the various segments of an organization are enhanced since their perspectives are clearly articulated as part of the analysis. Sensitivity analysis also provides the framework for a sanity check of the process and results. Are projected levels of success reasonable? What levels would be required to change the decision, and how likely are they to occur? What level of overall business risk associated with environmental issues is prudent? In addition this article shows how computer modeling and simulation can bring a valuable perspective to the decision-making process.     

Environmental business management practices for a new age

At the end of the 20th century, business finds itself in a period of transformation and a new emphasis on environmentally responsible practices. Leading-edge companies are now integrating environmental concerns into everyday business activities. Competitive issues, which led to the formation of just-in-time production processes, are now forcing companies to better understand their effects on the environment. Business leaders must now look at environmental issues as opportunities, not burdens. With innovative use of “industrial ecology,” companies can set the stage for long-term growth into the next century. “Business men go down with their businesses because they like the old way so well they cannot bring themselves to change.” Henry Ford.     

环境政策对企业绩效的影响

一个国家的环境政策是国家保护环境的大致方针,直接关系到这个国家的环境立法和环境管理,更直接影响到这个国家的整体环境状况,不同类型的环境政策对企业也产生了各方面的影响。本文研究环境政策的不同形式、内容、具体执行手段及其对企业的环境、经济绩效产生的影响。通过研究西方发达国家的成功环境政策,探讨我国环境政策中存在的不足与缺陷。最后根据不同管理手段的可行性,有效性及最终效果,联系我国具体国情,在符合可持续发展原则的同时,提出更为有效,对企业绩效具有正面刺激的环境政策建议。     

Towards a Sustainable Urban Environmental Management Approach (SUEMA): Incorporating environmental management with Strategic Environmental Assessment (SEA)

An Environmental Management System (EMS) has been widely in use by many companies to manage the environmental effects of their operations. The process has recently gained ground in being adopted at city and municipal levels as well as in institutions such as universities. However, an EMS that is conducted at corporate level has some deficiencies when it is applied at city level. These deficiencies are in evaluating environmental goals and policies carried out to mainly ensure that the policies meet ISO 14001 standard and corporate requirements and neglect of public participation. Urban areas differ from companies due to their size, complexity and environmental challenges, high rate of growth and the dynamic nature of urban systems. Therefore, they need an urban environmental management approach that will assess the formulated urban environment policies and goals in a strategic method before implementation, including social dimensions such as public participation. Therefore, this paper proposes a modified approach to incorporate an EMS, called the Sustainable Urban Environmental Management Approach (SUEMA). The approach recognizes the above-mentioned deficiencies and benefits from the advantages of sustainability and Strategic Environmental Assessment (SEA) in the formulation and evaluation of policies, plans and programs. SUEMA is developed to ensure more sustainable urban environmental planning and development.     

Environmental audit: III. Improving the management of environmental information for toxic substances

Environmental programs have been commonly driven by a preoccupation with the collection of data in the mistaken belief thatdata is synonymous withinformation. The distinction between data (that is, the quantified and qualitative attributes of a particular environment) and information (specifically, data processed so as to focus upon a particular environmental problem) will become far more important to environmental managers. They will increasingly manage their information through use of what has become known as information resource management (IRM) and the attendant use of critical success factors methodology. Environmental managers will thereby move away from concerns about data and specific EDP hardware and applications toward managing information as a valuable agency resource. In applying IRM, they will find it helpful to include a number of planning elements and to resolve early a number of issues critical to its successful use.     

Changing corporate environmental philosophy: Project renewal gets companies started

Project RENEWAL is an innovative new environmental business project taking place in New Jersey. Project RENEWAL stands for Resource Efficiency Network to Eliminate Waste and Liability. The purpose of this project is to investigate and promote the linkages between ecology, technology, and business economics for the benefit of the economy and the environment. This is a collaborative effort, initially focused on equipment and inventory assets, between the business and environmental communities in order to explore new ways to increase business efficiency and profitability and also benefit the environment. Participants in the project include representatives from industry, consulting, local and state government, environmental agencies, trade groups and academia. This article will outline the background and initial framework of Project RENEWAL's initiatives. (The authors are open to comments, suggestions, criticism, and most importantly input from others who share their vision and are willing to cooperatively accelerate the change process).     

Environmental history: A piece in the puzzle for establishing plans for environmental management

Establishment of plans for environmental planning and management requires that a number of natural and societal factors must be taken into consideration. Insights into the inherent dynamics of nature as well as the role that past human activities have played for establishing the current condition of the landscape and the natural environment in general are essential. Many natural and man-made changes occur over time scales of decades or centuries, and these are difficult to comprehend without a historical perspective. Such a perspective can be obtained using palaeoecological studies, i.e. by geochemical and biological analyses of lake sediment and peat deposits. To illustrate the long-term dynamics of nature and particularly the role of man, we present here five case studies from Sweden concerning pollution, lake acidification, lake eutrophication, biodiversity, and landscape dynamics and conservation – topics of broad interests – and discuss benefits of including a longer time perspective in environmental management.     

Using EH&S management systems to improve corporate profits

An environmental management system (EMS) approach can improve overall corporate performance and demonstrate this improvement to top management in “dollars and cents” language. This article illustrates the importance of a financial management approach to justify investments in environmental, health, and safety (EH&S) excellence. It also describes in detail the elements of the EH&S management assessment and improvement process.