不良的安全管理绩效对企业经营成本的影响研究

本文从多个方面探讨了企业的安全管理绩效与企业经营成本之间的关系,认为不良的安全管理绩效不仅会增加企业的人力资源成本,导致企业在工伤保险和商业保险上费用的增加,而且还将会产生更多的政府监管成本,以及现实中直接和间接的物质损失。可见,不良的安全管理绩效将会显著增加企业的经营成本。     

德国环境损害赔偿法律制度研究及对中国立法的启示

环境损害赔偿法律制度包括私法责任和公法义务.德国立法上私法层面要以《环境责任法》为中心,以私权益的救济为首要价值取向,以第三方的实际人身和财产损失为主要赔偿范畴;公法层面以《环境损害和预防法》为核心,强调企业和个人经营者的预防义务,注重环境修复和风险预防,赔偿范围主要包括预防措施费用和环境的恢复费用.德国的环境损害赔偿制度并不强调对污染企业的苛责,旨在通过合理的赔偿金额设置,让企业能够改善生产模式,保证私权益得到及时救济.     

Catastrophes and Climate Change: Concerns and Possible Countermeasures of the Insurance Industry

In the last few decades, the international insurance industry has been confronted with a drastic increase in the scope and frequency of great natural disasters. The trend is primarily attributable to the continuing steady growth of the world population and the increasing concentration of people and economic values in urban areas. An additional factor is the global migration of populations and industries into areas such as coastal regions, which are particularly exposed to natural hazards. The natural hazards themselves, on the other hand, are showing a change for the worse as many atmospheric extremes are strongly influenced by global warming. In addition to the problems the insurance industry has with regard to pricing, capacity and loss reserves, the assessment of insured liabilities, preventive planning and the proper adjustment of catastrophe losses are gaining importance. The present problems will be dramatically aggravated if the greenhouse predictions come true. The changing probability distributions of many processes in the atmosphere will force up the frequency and severity of heat waves, droughts, bush fires, tropical and extratropical cyclones, tornados, hailstorms, floods and storm surges in many parts of the world with serious consequences for all types of property insurance, apart from the consequences of the stratospheric ozone destruction for health and life insurance. Rates will have to be raised and in certain areas insurance cover will only be available after considerable restrictions have been imposed, as for example significant deductibles and low liability or loss limits. In areas of high insurance density the loss potential of individual catastrophes can reach a level at which the national and international insurance industries will run into serious capacity problems. Recent disasters showed the disproportionately high participation of reinsurers in extreme disaster losses and the need for more risk transparency if the insurance industry is to fulfil its obligations in an increasingly hostile environment.     

发达国家环境健康损害赔偿模式对中国的启示

随着经济的发展,中国环境污染事故也到了一个高发期.如何构建适合中国国情的健康损害赔偿保障体系,对贯彻落实环保法的污染责任险至关重要.分析了发达国家现有公害病的补偿资金来源与形式,将其分为环境责任险、环境赔偿基金、环境税收、社会捐赠等,并对以上健康损害赔偿模式是否适用于中国进行了分析.研究发现,相比于发达国家,中国目前尚未建立完整的环境污染导致健康损害赔偿的经济保障体系.虽然中国在环境责任险领域已有一定的基础,但真正涉及健康损害的责任险工作却十分薄弱,其它健康损害赔偿的经济保障措施,如用于支付健康损害的环境税收体系、环境赔偿基金、社会捐赠体系等尚不完善.借鉴发达国家的经验,就中国现阶段亟待开展的健康损害赔偿模式进行剖析,以期为探索适用于中国的健康损害赔偿保障体系提供参考.     

环境污染责任保险地方试点政策创新与实践研究

本文在环境污染责任保险试点调研和数据分析的基础上,总结了近年来环境污染责任保险政策的实践发展趋势,发现环境污染责任保险政策具有趋于强制、投保范围明确且趋同、产品性价比提升、保险市场受政策影响波动大的显著特点,地方试点实践中面临缺少环境风险定价方案、事故预防难开展、政府部门权责不清及数据信息共享缺乏的现实困境;同时在分析环境污染责任保险贵州新一轮试点对环境污染责任保险试点困境的实践突破基础上,总结统一条款、统一风险定价、统一投承保平台的"贵州模式"。基于以上分析本文提出如下建议:进一步明确环境污染责任保险强制的上位法依据,建立全国统一的环境污染强制责任保险管理制度;根据环境风险形成全过程理论,采用"两步走"方式,平衡科学性与成本关系,建立保前风险评估—保后隐患排查标准体系;建立国家—省级—地市多层级多主体环境污染责任保险治理信息化平台。     

环境责任保险研究

中国的“入世”已成定局。面对“入世”对国内产业带来的冲去与挑战 ,寻求保护国内保险产业的积极对策日益重要。环境责任保险作为一种环境损害赔偿社会化制度 ,其具有转嫁风险 ,促进经济发展和稳定社会等优点。通过分析比较西方国家的环境责任保险的立法模式 ,建立起符合我国国情的环境责任保险制度。这对于完善我国环境侵权损害民事赔偿制度 ,切实保障公民的环境权益具有极为重要的意义     

环境污染责任保险风险评价指标体系的构建

该研究依据相关理论研究和风险形成机理,识别环境污染责任保险风险特征,采用专家打分法和因子分析法,建立了我国环境污染责任保险风险评价指标体系。结果表明,环境风险源、环境污染途径、环境风险暴露和环境风险表征等一级指标权重的接近,彰显了整个过程环境管理的重要性。环境污染途径的切断对降低环境风险最为重要,且常规管理和应急预案对环境风险的控制具有同效性。由于环境污染责任保险的目标是将工业污染所产生的环境成本内部化,因此强调在环境风险评价系统中引入生态和累积损害。中国的环境管理虽然从污染源控制转向环境质量改善,但应进一步以人类健康和生态完整为导向。     

环境保险在中国的可行性探讨

在解决环境问题的过程中，包含着诸多的商机，环境保险就是其中一例。环境保险属于责任保险的一种，介绍了环境保险在西方发达国家的发展与实践，并结合我国保险业的现状，得出在我国施行环境保险，既是我国保险业自身发展的需要，也是企业规避风险的需要。     

环境污染防治的经济刺激机制研究——以环境污染责任保险制度为例

环境污染防治工作应从市场入手,综合运用多种经济刺激机制.环境污染责任保险是典型的经济刺激手段,通过成本——收益的方式调动企业自主防污积极性,并为污染防治提供制度保障.通过比较分析,相较于其他经济刺激手段环境污染责任保险具有成本低、刺激性强、市场广、秩序性强等优势.应推行强制保险为主、自愿保险为辅的投保模式,扩大投保基数;合理设定赔偿限额;实行差别保险费率.     

What is the potential and demonstrated role of non-life insurers in fulfilling climate commitments? A case study of Nordic insurers

Collective actions of stakeholders are required for fulfilling the climate commitments of the Kyoto protocol. The insurance sector's global influence and societal impact is fairly well documented. The sector influences societies based on its interaction with stakeholders, on its products, business and political stance. As such, it is a critical actor in facilitating key climate change actions of mitigation and adaptation, and has already been recognized as a leading sector in terms of climate adaptation. The aim of this paper is to explore the role of non-life insurers in fulfilling the climate commitments of the Kyoto Protocol. This paper is based on a case study on Nordic non-life insurance companies. The study documents that Nordic insurers are responding to climate-related threats and opportunities in a strategic manner by reducing their own impacts, through their core activities, and by influencing others to act. Although Nordic insurers do not classify their actions into mitigation and adaptation, but classify them according to their core activities, they demonstrate through actions their role as potential allies for nations in fulfilling the Kyoto protocol climate commitments. The study also reveals that the commercial reality of the industry is not the same as the expected contribution to climate commitments, for instance as specified in international conventions and treaties and in the Intergovernmental Panel on Climate Change (IPCC) and industry reports.     

海洋环境责任保险

随着海洋环境问题日益尖锐，可能影响海洋环境的作业者，一旦造成海洋环境污染必将面对巨额的责任赔偿与罚款，作业者为降低自己的风险损失，政府为增强其治理及控制污染的能力，作业者不得不购买海洋环境责任保险，本文着重分析了海洋环境责任保险的发展历史，依法强制实行环境责任保险的必要性及海洋环境责任保险的责任范围。     

Managing the cost of emissions for durable,carbon-containing products

We recognize that carbon-containing products do not decay and release CO₂ to the atmosphere instantaneously, but release that carbon over extended periods of time. For an initial production of a stock of carbon-containing product, we can treat the release as a probability distribution covering the time over which that release occurs. The probability distribution that models the carbon release predicts the amount of carbon that is released as a function of time. The use of a probability distribution in accounting for the release of carbon to the atmosphere realizes a fundamental shift from the idea that all carbon-containing products contribute to a single pool that decays in proportion to the size of the stock. Viewing the release of carbon as a continuous probabilistic process introduces some theoretical opportunities not available in the former paradigm by taking advantage of other fields where the use of probability distributions has been prevalent for many decades. In particular, theories developed in the life insurance industry can guide the development of pricing and payment structures for dealing with the costs associated with the oxidation and release of carbon. These costs can arise from a number of proposed policies (cap and trade, carbon tax, social cost of carbon, etc), but in the end they all result in there being a cost to releasing carbon to the atmosphere. If there is a cost to the emitter for CO₂ emissions, payment for that cost will depend on both when the emissions actually occur and how payment is made. Here we outline some of the pricing and payment structures that are possible which result from analogous theories in the life insurance industry. This development not only provides useful constructs for valuing sequestered carbon, but highlights additional motivations for employing a probability distribution approach to unify accounting methodologies for stocks of carbon containing products.     

环境污染责任保险的环境法解释与制度构造

环境污染责任保险是环境污染损害救济社会化的重要途径和完善环境污染损害救济机制的必由之路。中国环境污染责任保险制度的真正建立和运行,需要运用环境法的基本理念和思想对传统责任保险制度进行重新审视和构造。环境污染责任保险制度设计的关键在于合理贯彻环境法的理论思想,运用风险预防、生态正义之理念,环境污染损害救济、环境权等理论思想进行理论诠释,在保险方式、责任基础、承保范围、赔付范围及赔偿限额等方面构造中国的环境污染责任保险制度,以发挥环境污染责任保险之风险预防、损害救济和稳定社会秩序的功能。     

Local governments reduce costs through pollution prevention

The Pollution Prevention 1997: A National Progress Report identifies pollution prevention initiatives as potentially the most effective for reducing risks to human health and the environment, as well as the most cost-effective method of environmental protection. So it is no surprise that much of the implementation of pollution prevention by local governments has been driven due to the cost savings it provides. Pollution prevention initiatives have been proven to reduce costs, improve efficiency, reduce risk, reduce liability, and provide a safer work environment. However, as many local governments have experienced budget and resource reductions, their pollution prevention programs have been impacted. Local governments, working to continue pollution prevention initiatives in spite of declining budgets, have had to change their approaches, be creative, and innovate. Montgomery County, Maryland has implemented a number of pollution prevention strategies for its own County operations. The linkages established between cost savings they achieve and environmental benefits provided have been used to continue to expand the County's pollution prevention efforts. This paper provides an overview of the pollution prevention measures and approaches that have been implemented in Montgomery County for its internal operations.     

Computer simulation model for determining reclamation liability costs of the Ekati Diamond Mine™ in the Northwest Territories,Canada

Estimation of closure liabilities for financial reporting and security deposits in the mining industry is often based on past estimates or deterministic models. These methods are limited in their ability to account for the variability of contributing costing factors. In 2001, Komex International Ltd. developed a Monte Carlo simulation (MCS) model to provide a best estimate for the reclamation liabilities of the Ekati Diamond Mine™ (BHP Billiton Diamonds Inc.). The model was built upon Decisioneering's^® Crystal Ball risk analysis and forecasting software to simulate the various facets of the mine's closure plans and reclamation activities. Reclamation activities included decommissioning, demolition, site remediation, reclamation and post closure monitoring for seven mine pits and related infrastructures over four time periods. The model predicted the median, 10th and 90th percentile costs and other statistical measures. A sensitivity analysis was also conducted to identify the most significant cost contributors. This type of model offers many advantages for companies in determining probable costs of future environmental activities. Through the identification of cost contributors, work scenarios, computer code and modeling software, a MCS model can simulate a wide range of probable costs and scenarios. Probabilistic models are more effective at incorporating risk and uncertainty in liability estimates than deterministic estimation tools that rely heavily on global contingencies to account for risk.     

Synergisms between climate change mitigation and adaptation: an insurance perspective

As the world’s largest industry, the insurance sector is both an aggregator of the impacts of climate change and a market actor able to play a material role in decreasing the vulnerability of human and natural systems. This article reviews the implications of climate change for insurers and provides specific examples of insurance-relevant synergisms between adaptation and mitigation in the buildings and energy sectors, agriculture, forestry, and land use. Although insurance is far from a “silver bullet” in addressing climate change, it offers significant capacity and ability to understand, manage, and spread risks associated with weather-related events, more so today in industrialized countries but increasingly so in developing countries and economies in transition. Certain measures that integrate climate change mitigation and adaptation also bolster insurers’ solvency and profitability, thereby increasing their appeal. Promising strategies involve innovative products and systems for delivering insurance and the use of new technologies and practices that both reduce vulnerability to disaster-related losses and support sustainable development. However, climate change promises to erode the insurability of many risks, and insurance responses can be more reactive than proactive, resulting in compromised insurance affordability and/or availability. Public–private partnerships involving insurers and entities such as the international relief community offer considerable potential, but have not been adequately explored.

沈阳市环境污染责任保险推进工作的探索与实践

在全面介绍沈阳市环境污染责任保险推进情况的基础上,论述了沈阳市参加保险企业的确定原则、推进方法及配套政策措施,并结合当前沈阳市该险种推进过程中存在的问题,提出了选择适合的环境污染责任保险模式、加强环保部门与保险行业的合作、将环境污染责任险融入到环境管理工作中等建议及对策。     

环境责任险试点行业定量化选取标准研究——以河南省化工行业为例

将经济规模、污染特征、国家名录制定、国家行业政策、环境风险事故5个方面作为行业选取的影响因素进行分析,构建了行业选取的定量化指标体系,采用层次分析法对权重进行赋值,并制定了不同指标等级判别标准。同时以河南省化工行业为实例进行了细类行业的选取研究,并进一步制定15个行业清单,建议其作为河南省环境责任险制度的试点行业,为管理部门的精细化和针对性管理提供了科学依据。     

Insuring Southeast Asian commercial forests: Fire risk analysis and the potential for use of data in risk pricing and reduction of forest fire risk

The author uses his own data gleaned from over 10 years of commercial forestry insurance across the world to propose that despite a low intrinsic fire risk across most of Southeast Asia, especially Indonesia, commercial fire losses are unacceptably high, and could be reduced substantially within the current financial legal and political framework within which forestry companies operate. Opening with a statement about the dearth of forest fire loss data in the commercial sector, it is observed that the consequent inability of general insurers to estimate the rate of fire loss leads to very low insurance participation in forestry within Indonesia. A summary is then provided of the financial and environmental benefits of insurance participation in commercial forestry were this situation to be changed. A short discussion on risk perceptions is introduced to make the point that without reliable commercial forest fire loss data, risk perceptions of fire exposure in Southeast Asia by the financial sector, including insurers, is a barrier to risk transfer and investment. While real fire risk and perceived fire risk for Indonesia seem at present to be in agreement, the paper challenges that this should the case. Comparisons are made with different parts of the world with the knowledge that, in commercial terms, plantations in the low latitudes behave similarly everywhere in terms of fire causes, fire propagation factors, and characteristics of plantation or managed mixed forest fires. A review of the fire sizes within commercial forests is a good indicator of the efficiency of fire management strategies, and profiles from a high fire risk territory and Indonesia are compared. Using commercial and unidentified data the author then demonstrates that commercial growers in Indonesia have a high annual rate of forest fire loss and may also have a significant catastrophe fire exposure. This ‘cat’ exposure is far greater than for equivalent plantations in clearly higher fire risk environments. These conclusions are and should be discussed with forestry companies to change attitude and investment levels. Practical points for improved plantation fire management are made along with comments about the resources required. A parallel discussion then reviews fire risk assessment and management by the insurers to prevent their own ‘forest fire’ losses if they are to get further involved with the provision of Indonesian commercial forest risk transfer. The explanation of how insurers price risk within a portfolio helps identify the specific data needed for a proper risk management strategy to be developed.