我国环境审计面临的问题及解决对策

环境审计是规范企业环境行为、提高企业环境意识的重要手段。由于我国环境审计刚刚起步,在审计理论与实践中还存在参与主体不够全面,缺少法规、制度的支持,审计范围狭窄等不足之处。从环境审计的基本问题入手,通过分析和总结我国环境审计存在的问题,提出扩大环境审计主体、完善环境保护法规体系、拓宽环境审计的范围、建立环境审计后续跟踪制度等适合中国国情的环境审计策略。     

Environmental auditing at the crossroads: The environmental auditing roundtable's response to ISO 14000

The Environmental Auditing Roundtable (EAR) is the single largest professional organization in the world, representing over 900 members. Built on a tradition of promoting environmental auditing through openly sharing experiences in the field of safety, health, and environmental auditing, the organization in recent years has significantly expanded its influence on auditing practices both nationally and internationally by monitoring audit activities and participating in the development of audit policy, regulation, standardization, and the certification of environmental auditors. This article describes the origin and evolution of the organization from meeting the needs of the membership to addressing the needs of external national and international stakeholders.     

The potential effect of ISO 14000 standards on environmental audit training in the United States

Training has been an important component of the environmental audit profession since its outset some 15–20 years ago. Training and education have taken on a variety of forms—from audit texts and articles, to formal courses, to videotapes, to on-the-job training programs. These efforts have helped to advance the sophistication of environmental auditing over the past few years. Now, with the advent of the international ISO 14012 Environmental Auditor Qualification Guidelines,¹ the auditing profession in the United States and around the world likely will be transformed in the near future. In fact, many organizations are now reengineering their programs in anticipation of the emerging Guidelines. The expected transformation holds for training and education programs as well. This article suggests some of the ways in which environmental audit training is likely to be reshaped as a result of ISO 14012. Offerors of training courses and seminars would be wise to anticipate the changes and modify their programs accordingly. A quick response could provide a competitive advantage. Moreover, corporate audit program managers should conduct critical evaluations of commercial offerings to assure that the programs' contents are consistent with ISO 14012 “auditor certification” expectations.     

Registrars,Accreditation, and ISO 14001

The International Standardization Organization (ISO) will be publishing the first international environmental management system standard: ISO 14001. The ultimate impact of this standard is subject to heated debate throughout the industrial and environmental communities. This article focuses on one aspect of the standard: the process of certification/registration. ISO 14001 is a voluntary initiative. Companies will need to decide for themselves whether or not to pursue certification. As indicated in Section 1 of ISO 14001, ?This International Standard is applicable to any organization that wishes to

• a) implement, maintain and improve an environmental management system;
• b) assure itself of its conformance with its stated environmental policy;
• c) demonstrate such conformance to others;
• d) seek certification/registration of its environmental management system by an external organization;
• e) make a self determination and declaration of conformance with the standard.”?

As the introduction to ISO 14001 makes clear, ?the specification contains only those requirements that may be objectively audited for certification/registration and/or self declaration purposes.”? Any additional ?guidance…will be contained in other international standards.”? To avoid confusion, these other international standards tend to be called ?guidelines”?. Of particular interest to those associated with the certification and registration of systems to ISO 14001 are the three guidelines for environmental auditing. Officially these are referred to as:

• ISO 14010 - Guidelines for Environmental Auditing - General Principles,
• ISO 14011 - Guidelines for Environmental Auditing - Audit Procedures - Auditing of Environmental Management Systems, and
• ISO 14012 - Guidelines for Environmental Auditing - Qualification Criteria for Environmental Auditors.

     

“十四五”生态环境保护国际合作思路与实施路径探讨

生态环境国际合作是构建人类命运共同体建设的重要内容。"十三五"时期,我国在推动生态文明建设取得显著成效的同时,生态环境保护国际合作取得积极进展。本文在分析生态环境保护国际合作现状、不足以及面临新形势的基础上,提出坚持底线思维,突出重点,精准对接,以我为主、以外促内等合作原则,建议"十四五"时期加强战略规划和引领,提升生态环境国际合作的地位和作用,以建设性姿态参与全球环境治理,努力实现国内环境治理、全球环境治理以及全球治理良性互动,提升生态环境国际合作在服务国家总体发展战略中的地位和水平。并为此提出五大重点举措:即打造绿色"一带一路"成为区域环境合作的平台高地;更具建设性加强我与周边国家双边及多边环境合作;坚决维护多边主义的立场,主动参与全球环境治理体系变革;助力擦亮绿色底色,全力支撑服务打赢污染防治攻坚战;加快能力建设形成生态环境国际合作与交流的大格局。     

Better environmental future in Europe through environmental auditing?

environmental auditing must be rejected if the aim is to make companies introduce a specific management concept. Rather, it is preferable to leave the search for effective environmental protection strategies to the competitive system, especially since the criteria for environment-oriented management in the European Community audit proposal are without substance. Environmental auditing can, however, assume a complementary function in the framework of an overall environmental policy if it is designed as an information tool with which companies provide information on the development of environmental problems deriving from their manufacturing processes and products. However, the model required to establish a framework of quantity and evaluation criteria is not available. Further, auditing does not cover products. Similarly, there are no proposals defining the evaluation procedure for ecological resource scarcity. Thus, the attempt of the Commission of the European Communities to create the elementary prerequisites for consistent and verifiable environmental auditing in the corporate sector has failed.     

国际环境法对我国环境保护的启示

介绍了国际环境法的内涵、基本原则和发展过程,报告了我国环境保护法律体系立法趋于逐渐完善但滞后性明显的现状,从立法和执法的角度分析了我国现阶段环境保护法存在执行不利的问题,建议以推进国际环境法的实施和完善为契机,制定明细的配套法规,强化执法力度;加强各行政机关间的交流与合作,统筹应对复杂的环保形势;发达地区扶持不发达地区发展环保事业,推进我国环保事业的进步。     

Sub-national level of participation in international environmental cooperation: the role of Shiga Prefecture for Lake Biwa environment in Japan

From a state-centric view, sub-national level of participation at the international level can be only feasible if it is an active part of national policy. In the case of Shiga prefectural government's initiative for international lake-environmental cooperation, however, sub-national actors came to see themselves as direct players in the absence of national policy. This study examines under what conditions and in what ways such sub-national level of participation takes place by conducting a case study of Shiga's collaboration with the United Nations Environmental Programme (UNEP) over lake-environment risk reduction. The article finds that the process of Shiga's participation in transnational governance will have less chance of being duplicated effectively in other Japanese sub-national governments. Shiga's cooperation with the UNEP was primarily driven by the ad hoc bottom-up political mobilisation of the sub-national actors. In general, without institutionalised channels for sub-national governments to participate in the regional/international level, sub-national governments need to mobilise resources on such an ad hoc basis and only pioneering sub-national actors are capable of effectively engaged on unfamiliar territory with the formation process of transnational governance.     

高质量绿色发展形势下环境统计的问题与建议

环境统计是环境保护的一项重要基础性工作。推动我国经济实现高质量绿色发展,更需要调整和建立新的环境统计指标体系,科学衡量中国经济增长的质量,评判中国经济增长的短板。本文在回顾国内外环境统计发展历程的基础上,针对当前高质量绿色发展形势,分析了环境统计工作中存在的统筹制度缺乏、统计指标不完善、统计数据质量不高、统计体系法律法规不健全等问题。最后从完善环境统计方法体系、建立监测统计数据收集和审核机制、建立和完善环境投资统计体系三方面提出有针对性的对策与建议。本文可为完善我国环境统计制度和政策、提高环境统计科学准确性提供决策支持,为推动我国经济向高质量绿色化发展奠定坚实基础。     

美国环境与健康管理体制借鉴

美国为应对环境污染带来的公共健康灾难,建立了环保局与卫生部既分工又协作的体制,两个部门都关注环境污染对人类健康的危害。在职能上,环保局侧重于管制和"污染者",卫生部侧重于服务和"潜在受害者"。联邦层面,环保局与卫生部在管制方面和研究(信息共享)方面紧密合作。地方层面,环保局的主要职能是监督各州执行联邦标准,卫生部的主要职能是提供健康和医疗服务,并在具体工作中密切配合。借鉴美国的经验教训,明确建立"公众健康优先"的环境管理价值取向,针对环境与健康风险管理的特点推进生态环境统一监管机构改革,以法治思维和法治方法推进环境与健康治理体系建设;加强科学研究,加快建设环境与健康风险控制信息系统。     

试论环境政治学的两大分支及其关系

环境政治学是培养环境人才的必要课程之一。通过探讨环境政治学的概念和研究对象,论述环境政治包括国内环境政治和国际环境政治这两个分支四个方面的联系。     

Auditing for environmental excellence at union carbide

Union Carbide formed its current Health, Safety, and Environmental Audit Program in 1985 following the Bhopal, India, tragedy in December 1984. Although our pre-Bhopal record confirmed our belief that we had an excellent program, with the help of a consulting firm we went back to the drawing board and questioned everything. We raised the bar and set as one of our goals the development and implementation of an audit program that is “second to none”. This article details the specific tools being used by Union Carbide auditors to ensure environmental excellence at our numerous plant sites.     

浅议环境监测数据的审核

环境监测数据的审核工作是整个质量保证体系中最后有效的质量控制手段。针对我国环境监测数据审核现状与存在的问题,将"五性"质量指标贯穿于整个环境监测工作当中,是提升监测数据的审核力度,保证监测数据正确、可靠的有力措施之一。     

论海洋污染的国际法规制

海洋环境保护是国际环境保护的重要组成部分,而国际社会的合作是构建海洋环境保护国际法制的有效路径。本研究梳理了海洋环境保护立法的历史演变,分析了《联合国海洋法公约》在海洋环境保护中的意义,从陆地来源、船舶、倾倒、远洋油气和矿产资源开发造成海上污染的四个方面着重论述了海洋环境污染与国际法保护问题,最后总结了国际海洋环境保护立法中的教训。     

The environmental auditing privilege debate: Disclosure,compliance, and legislative issues

This article discusses the primary arguments advanced in the debate in favor of and against the adoption of a qualified privilege to protect audit findings and explores various alternative incentives for promoting the practice of environmental health and safety auditing and for encouraging voluntary disclosure of audit findings to the regulators. This article also examines whether establishing a privilege provides the greatest motivation to auditing and disclosure, particularly in the context of EPA's recent reevaluation of its policy on auditing.     

美国EPCRA法案对我国推动企业环境信息公开的启示

本文围绕美国企业环境信息公开专项法案——EPCRA法案和在该法案要求下建立的、为世界各国所广泛采用的企业环境信息公开核心制度——有毒污染物释放清单制度(TRI),分析总结了发达国家促进企业环境信息公开的立法理念、制度体系、工作机制、技术支持、信息平台等方面的经验,并将其与我国企业环境信息公开专项制度《企业事业单位环境信息公开办法》进行了对比分析,识别了我国企业环境信息公开工作相关基础研究、制度设计、制度执行等方面的不足,且结合我国下一阶段推动环境质量全面改善的工作需求、推动排污许可改革等工作任务,就完善我国企业环境信息公开工作提出了建议。     

Continuous improvement through environmental auditing

Environmental auditing evolved as a means of providing assurance to top management that its health, safety, and environmental responsibilities were being adequately discharged and that no significant noncompliances existed. The author takes an in-depth look at the HSE audit program developed at Allied-Signal to permit continuous improvement of environmental management systems.     

我国地方生态环境规划院（所）建设情况与发展展望

环境规划队伍是环保铁军的重要一员,随着生态文明建设和生态环境保护工作不断深入,我国环境规划院（所）建设逐步从无到有,人才队伍逐步发展壮大,支撑生态环境保护综合决策能力日益提高。本研究面向各省（区、市）及部分副省级城市环境规划院（所）开展了问卷调查,分析我国环境规划研究队伍和机构建设现状,围绕管理制度、市场发展、人才培养、交流合作等方面对未来发展进行展望。     

浅析国际环境公约对石油工业的影响

随着人类环境意识、资源意识的不断深化,越来越多的国家签署了国际环境公约。中国石油企业若要进一步参与国际化竞争,在环境保护方面就势必面临更大的挑战与压力。对气候变化框架公约、巴塞尔公约、湿地公约、海洋环境保护公约以及酸雨问题等与石油工业相关的国际环境公约进行了分析及探讨,以期为石油工业适应环境保护工作发展的需要及提高国际竞争力制定相应对策提供参考。