How to reconcile environmental and economic performance to improve corporate sustainability: corporate environmental strategies in the European paper industry

This paper discusses the relationship between environmental and economic performance and the influence of corporate strategies with regard to sustainability and the environment. After formulating a theoretical model, results are reported from an empirical analysis of the European paper manufacturing industry. New data are used to test hypotheses derived from the theoretical model, using environmental performance indices representing different corporate environmental strategy orientations. In particular, an emissions-based index largely reflecting end-of-pipe strategies and an inputs-based index reflecting integrated pollution prevention are distinguished. For the emissions-based index, a predominantly negative relationship between environmental and economic performance is found, whereas for the inputs-based index no significant link is found. This is consistent with the theoretical model, which predicts the possibility of different relationships. The results also show that for firms with pollution prevention-oriented corporate environmental strategies, the relationship between environmental and economic performance is more positive, thus making improvements in corporate sustainability more likely. Based on this last insight, managerial implications of this are discussed with regard to strategy choices, investment decisions and operations management.     

A comparison of new economic methods in USSR environmental policy with western approaches

Previous comparative studies on environmental policies in the East and West mainly focused on relating differing features of environmental management to different political, social/economic, and ideological conditions in both systems. The present article attempts to identify common experiences. In this respect, an obvious similarity can be seen in the fact that environmental management in the East and West emerged as a regulatory “command and control” approach, which was supplemented later by economic incentives. The 1988 USSR Resolution “On the Radical Transformation of the System of Natural Conservation” introduces a set of economic instruments as one of its main elements. This is less a radical change of environmental policy than a determined acceleration of previous approaches. Existing and newly designed economic methodologies provoke a comparison with similar approaches in market economies. The economic methods designed in the 1988 resolution include charges for the use of natural resources and the emission of pollutants, which are notable for their firm commitment to reduce emissions even below set regulatory standards. While experiences with this approach may be of great interest for Western countries, liability regulations of the United States can be of great use for designing relevant provisions implementing the USSR resolution. A number of bilateral treaties have demonstrated already the political relevance of an East-West exchange of experience in environmental management.     

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。     

Environmental practices of governance of companies in emerging markets: An analysis of structural relationships

The aim of this study is to analyze the structural relationships between strategy, environmental performance, and disclosure in view of the lack of research on these endogenous activities. To analyze these relationships, an environmental governance proxy consisting of five dimensions was developed for Brazilian companies. Hence, from an economic perspective, a trend is expected of companies disclosing more information and maintaining an environmental governance structure to avoid or reduce potential political costs. Using the structural equation technique, 573 Brazilian companies were analyzed. According to the results, the Brazilian companies’ mean compliance level with environmental governance practices is 49.2%. There is evidence of a positive association between the governance structure and the environmental management system (GSEM) as well as environmental performance (EP) and environmental disclosure levels (DISC). In addition, the level of environmental conflicts of interest a sector faces increased the need for environmental disclosure. Furthermore, the results demonstrate that the latent variables, GSEM and EP, exert direct and indirect positive effects on DISC. In other words, companies with more structured environmental management systems have obtained better performance indicators, and consequently, are more likely to feel encouraged to disseminate environmental information and to reduce political costs than is the case with other companies.     

The impact of ISO 14001 on corporate environmental performance: a study of Swedish manufacturing firms

The debate concerning the environmental effectiveness of environmental management systems (EMS) based on ISO 14001 is still open and scholars have called for further studies that can explain the contrasting evidence in previous research. As a response, this study aims to contribute knowledge about the effects of ISO 14001-based EMS by presenting fact-based environmental data. The study focuses on changes in performance over a period of 12 years and includes both firms with an EMS (66 firms) and firms without one (50 firms). Consideration is given to the improvement efforts in the firms before EMS adoption making it possible to neutralize any selection effects where better environmental performance precedes ISO 14001 adoption. Analysis has been carried out using statistical methods for six different environmental areas. No statistically significant differences between certified and non-certified firms concerning the change in the rate of improvement could be found in any of the six areas. However, it can be suspected that EMS adoption has positive effects on energy use and waste production whereas the non-adopting firms seem to perform better concerning air emissions. These mixed results mirrors previous research, which is rather worrying considering the worldwide popularity of EMS based on ISO 14001 in industry.     

环境保护税对企业绩效的影响研究：基于税额标准的提高

2018年中国正式开征环境保护税,这是我国首个以环境保护为直接政策目标的税种。环境保护税由排污费改革而来,有一半以上省份直接平移排污费收费标准,其他省份提高了税额标准。本文以2016—2019年中国上市公司季度数据为研究样本,利用PSM-DID方法评估了环境保护税税额标准提高对企业绩效的短期经济影响。实证结果表明,在短期内环境保护税税额标准提高并不会对企业绩效产生显著的影响,这一结论在进行三重差分、更换指标和数据等稳健性检验之后仍然成立。此外,本文发现在制度环境较好的东部地区,环境保护税对企业绩效的短期抑制作用更为显著,税额标准提高降低了企业的净资产收益率和总资产报酬率,显示出制度环境对环境保护税具有加强效应,从而促使企业有更好的环境表现。对此,本文提出应持续优化环境保护税制度,提高征管能力和水平,调高部分地区环境保护税税额标准,改进中西部地区制度环境等建议。     

Old problems and new dilemmas: the conundrum of environmental management reform in China

ABSTRACT

Underpinning China’s severe and continuing environmental degradation is a stubborn gap between environmental regulation and regulatory enforcement at the local level. In the past, scholars have sought explanations for the causes of this implementation gap by interviewing frontline environmental officials. Due to the fact that the self-perception data used in most of those existing studies were gathered prior to 2012, the possible factors contributing to the compromised effectiveness of local environmental enforcement from 2012 onward remain largely unknown. This empirical weakness should not be overlooked, as the prevailing institutions governing China’s local environmental management practices have been experiencing many frame-breaking transformations since 2012. Drawing on semi-structured interviews with leaders of environmental law enforcement teams in all administrative districts of Guangzhou in 2017, this paper not only summarizes pervasive elements which negatively impact the current effectiveness of environmental regulatory efforts, but also provides qualitative evidence and theoretical accounts for three enforcement dilemmas stemming from reform measures taken by the central government.     

Local economic situation,local environmental mobilization and local government environmental policy in Hungary

Studies of advanced capitalist societies have shown that relatively wealthy localities with organized environmental groups are able to avoid unattractive facilities. The aim of this article is to ask whether the same logic applies in Hungary, a middle-income ‘transition’ society. The focus is not on the formal legal powers of local governments but on some of the influences on local government environmental policy. Drawing on a survey of mayors, notaries and environmental officials in 600 local government units in Hungary (from Budapest to villages), it explores the relation between environmental group mobilization, environmental group influence and environmental policy. It is shown that there are systematic differences in environmental group mobilization between settlements of different types, and that these differences, together with differences in local economic situation, explain the differing levels of perceived influence of environmental groups on policy. The localities where perceived environmental group influence is greatest are identified and shown to be places where there are higher education institutions and a tradition of ‘civic culture’, or where the local government is using the environment as an asset as part of an economic development strategy. It is concluded that similar processes to those found in advanced capitalist societies exist in Hungary. Copyright © 2002 John Wiley & Sons, Ltd.     

The central role of centralisation in environmental policy initialisation

While economic research on environmental policy is mainly concerned with instruments, political science concentrates on actors. The issue of centralisation needs to be analysed using a multidisciplinary approach because it is connected with both actors and instruments. Linking the Advocacy Coalition Framework with an economic approach, the paper first develops an innovative model in order to understand the mechanisms of centralisation and decentralisation in the different phases of policy processes. Focusing on environmental policy, the idea is developed that environmental policy needs the push of centralisation in order to institutionalise the prevailing social norm, but then should be organised decentrally to account for regional differences. The examples of air pollution, climate change and urban sprawl are used to test the explanatory power of the theoretical approach.     

The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables

The examination of the possible direct link between environmental protection and firm performance in the literature has generally produced mixed results. The present paper contributes to the literature by using the resource-based view as a mediating process in this relationship. The study specifically tests whether or not the resource-based view of the firm mediates the positive relationships of proactive environmental management and improved environmental performance with competitive advantage, which also has consequences for financial performance. We also check the possible link between the adoption of a pioneering approach and good environmental management practices. Our findings support that early investment timing and intensity in environmental issues impact on the adoption of a proactive environmental management, which in turn helps to improve environmental performance. The findings also show that a firm's resources and competitive advantage act as mediator variables for a positive relationship between environmental protection and financial performance. This contribution is original because the present paper develops a comprehensive whole picture of this path process, which has previously only been partially discussed in the literature. In addition, this study clarifies a relevant point in the literature, namely that the effect of environmental protection on firm performance is not direct and can vary depending on the sector considered. Whereas competitive advantage in relation to costs influences financial performance in the IPPC law sector, the relevant influence in the hotel sector comes from competitive advantage through differentiation.     

关于建立政府环境保护绩效评价制度的思考

政府绩效评估作为一项行之有效的政府管理工具,在提高政府的管理效能和公共服务能力方面具有重要的促进作用。政府绩效评估随着政府改革的推进而不断完善。在不同的阶段,随着政府改革的主题与目标的变化,评估的侧重点、目标和形式等也相应地发生变化。在我国,服务型政府作为一种新的政府治理模式已成为政府改革的主题和目标。服务型政府建设对行政管理体的改进、政府行政理念的拓展、政府角色的合理定位等,都为改善政府绩效评估提供了新的基础和目标导向。同时,也对完善政府绩效评估提出了新的要求。服务型政府的治理模式和治理理念,在我国环境保护方面也应当起到它应有的作用,建立起政府环境保护绩效评价制度。     

Between environmental and ecological democracy: theory and practice at the democracy-environment nexus

ABSTRACT

Concepts of ecological and environmental democracy seek to reconcile two normative ideals: ensuring environmental sustainability while safeguarding democracy. These ideals are frequently conceived as being in conflict, as democracy is perceived as too slow and cumbersome to deliver the urgent large-scale collective action needed to tackle environmental problems. Theories addressing the democracy-environment nexus can be situated on a spectrum from theories of ecological democracy that are more critical of existing liberal democratic institutions to theories of environmental democracy that call for reforming rather than radically transforming or dismantling those institutions. This article reviews theoretical and empirical scholarship on the democracy-environment nexus. We find continued theoretical and empirical diversity in the field, as well as vibrant debates on democratising global environmental politics, local material practices, and non-human representation. We argue for stronger dialogue between environmental political theory and empirical, policy-oriented research on democracy and sustainability, as well as further exploration of complementarities between ecological and environmental democracy. We identify four main areas of challenge and opportunity for theory and practice: public participation and populism; technocracy and expertise; governance across scales; and ecological rights and limits.     

推进中国环境治理体系和治理能力现代化——PACE 2019学术年会会议综述

环球中国环境专家协会（PACE）于2019年6月27~29日在中国人民大学组织召开第四届中国环境治理学术年会，主题为推进国家环境治理体系和治理能力现代化，国内外环境公共治理领域顶级专家以及国家和地方相关政府官员出席了会议，并分理论方法、实践应用、行政执法、社会治理、经济政策以及全球环境治理等专题进行了深入研讨。会议认为，作为国家治理体系的重要组成部分，我国环境治理体系，在生态文明建设框架下，已取得长足进步，特别是以目标为导向的治理战略，已形成鲜明国际特色。中国环境治理模式正从传统的自上而下的政府行政管理转向政府主导、企业主体、社会参与和市场调节相结合并由自下而上机制相补充的多元共治现代公共治理模式，治理能力近年来显著加强，但在环境社会治理以及参与全球环境治理等方面仍存在显著薄弱环节，在政府执法机制以及经济政策使用等方面仍有许多需要改进的地方。     

Environmental policy implementation during the economic crisis: an analysis of European member state ‘leader-laggard’ dynamics

ABSTRACT

The long-standing debate on environmental policy ‘leaders’ and ‘laggards’ lends itself to a new analysis following with the advent of the 2008 economic crisis. This paper, therefore, asks the question to what extent do European Union (EU) member states have the capacity and willingness to implement EU environmental policy amid austerity, budget cuts, and rising costs over the period 2008–2014. Building upon previous studies, 26 interviews with European, Greek and United Kingdom participants and records of environmental infringements, the paper provides a contemporary picture of the environmental policy ‘leader-laggard’ dynamic in Europe. The findings demonstrate that the impact of the economic crisis seems contestable and varies amongst member states, while the reduction in environmental infringements appears to have a link with the decrease in economic activity. Although environmental policy ‘leaders’ maintain patterns of strong implementation, the improved implementation performance of some ‘laggards’ reflects a shift in their implementation patterns amid a period of intense political and economic controversies.     

Understanding and actioning BRE environmental assessment method: a socio-technical approach

The following research applies a socio-technical approach to an original study of the role of BRE environmental assessment method (BREEAM) in sustainable building practice. The primary objective is to gain insight into what facilitates and what weakens professional associations to implement a sustainability agenda in a building project. It focuses on understanding different sets of meaning which underlie engagement with BREEAM and how BREEAM is actioned. To do this, the research framework draws on social network analysis. However, this research does not consider that sustainable building is merely an outcome of planned action. Instead, sustainable building is seen to involve processes of engagement amongst different groups, technologies, materials and methods. Therefore, the conceptual framework adopted incorporates consideration of the materiality of sustainable building engagements, highlighting the relations between actors. Interviews with project professionals involved in a case study of a BREEAM Outstanding development provide the empirical basis for this work. This research will be of interest to scholars interested in socio-technical approaches to building development, environmental building assessment methods and sustainable building.     

An alternative role for economic instruments: Sustainable finance for environmental management

Economic instruments, such as effluent fees and tradable discharge permits (TDP), have often been suggested by economists as efficient or cost-effective means to control pollution. In recent years such instruments have received increasing attention due to their growing political acceptability. Still, their use in practice has been tentative. The interest in possible application of such instruments has led to a set of studies regarding their practical potential. These studies indicate that economic instruments require substantial government involvement, entailing high administration cost; require restrictions so as to prevent significant deterioration in receptor areas; and have ambivalent effects on innovation adoption. Consequently, the efficiency gains from such instruments may be smaller than potential gains identified in earlier studies. In addition, the distributional impacts of such instruments and their possible adverse effect on market contestability reduce their attractiveness in some cases. These findings raise the question: what is the desired role of economic instruments in addressing environmental concerns? In recent years the demand for environmental services has increased dramatically. Current legislation and studies indicate that desired environmental expenditures are likely to increase. At the same time environmental programs face increasing competition from other programs for a declining pool of general revenues. One outcome of these processes has been the search for alternative sources of funds for environmental programs. Furthermore, as the competition for general revenue funds increases, the allocation of such funds for environmental programs becomes less predictable. This may endanger many long-term environmental programs that require stable funding. This article suggests that economic instruments may prove one source of dedicated funds for many environmental goals. Consequently, studies of environmental-program financing as well as studies of economic instruments may well explore the possible role of economic instruments as financing tools. Some examples of the potential of such tools for estuary cleanup programs are discussed.     

Environmental management and firm performance: a case study

This study has as its aim to help to clarify the relationship between environmental management and economic performance by integrating it into a wider framework that includes the relationship between environmental strategy and firm performance, the latter being understood as the combination of environmental performance, competitive advantage and economic performance. A case study of the COATO farming cooperative showed us that its environmental management, focused on prevention logic, has had a positive net effect on its environmental performance. Besides, the order in which these practices were adopted favoured the development of new organisational capabilities that have contributed to the appearance of advantages derived from the greater accumulated experience of employees in creating new projects that are designed to reduce residues and pollution. COATO has also obtained a competitive advantage in differentiation thanks to an improved brand image and to its increased credibility in business relationships. Finally, a positive correlation exists between the pioneering proactive strategy adopted by this cooperative and the improvement of its firm performance with respect to the other firms in its sector.     

废弃产品回收处理企业环境绩效评价初探

近年来,废弃产品回收处理行业日益受到政府和社会各界的关注,而回收处理企业是实施回收处理活动的主体,相关法律、法规的出台对回收处理企业提出了更高的要求。本文在概括梳理相关法律、法规的基础上,初步建立了废弃产品回收处理企业环境绩效评价指标体系,为回收处理企业采用先进的技术工艺、降低环境负荷、加强职业健康监护和企业环境管理提供参考,以适应国家政策要求和行业发展的需要。     

Metabolisms of injustice: municipal solid-waste management and environmental equity in Barcelona's Metropolitan Region

Environmental justice studies that focus on the management of municipal solid waste (MSW) typically examine the unequal distribution of associated health and environmental risks in minority social groups and the political processes that generate these inequalities. With the aim to complement current views on the field, in this work, we explore whether there is an issue of environmental justice in municipal systems' grade of self-sufficiency in treating the MSW that they generate and in their effort to close their material cycles. The methodology used is based on the concept of urban metabolism and is applied to 12 coastal municipalities of Barcelona's Metropolitan Region in Spain. The metabolism of the MSW flows of each system is analysed to examine (i) the system's efficiency to close its MSW cycles, corresponding to an indicator of environmental sustainability, and (ii) the MSW export and import flows, as an indicator of social sustainability. The results demonstrate a positive correlation between socioeconomic status and the externalisation of MSW treatment-related hazards. The proposed indicator proves to be an excellent tool for the evaluation of both the environmental and social performance of a system considering MSW management.