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11.
Daniel Kouloukoui ngelo Marcio Oliveira Sant'Anna Snia Maria da Silva Gomes Marcia Mara de Oliveira Marinho Pieter de Jong Asher Kiperstok Ednildo Andrade Torres 《Corporate Social Responsibility and Environmental Management》2019,26(4):791-804
In addition to sustainability issues, companies are being asked to disclose information on climate change risks in order to inform investors and stakeholders. However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change. This study investigated the extent and content of climate risks information disclosure provided in the sustainability reports of firms listed on the Brazilian Stock Exchange (BM&FBovespa) and tested whether there were any relationships between the amount of climate risks disclosure and some corporation characteristics. The sample was composed of companies that were simultaneously listed on the stock exchange and disclosed the Global Reporting Initiative sustainability reports from 2009 to 2014. The final sample of the study was 67 companies totaling 402 observations. Preliminary results from the content analysis revealed that, although Brazilian companies tend to disclose information on climate risks, the level of this type of disclosure still remains relatively low. Findings suggest that corporate climate risk disclosures have significant and positive relationships with firm size, financial performance, and country origin. Nevertheless, findings indicate that corporate climate risk disclosures have negative associations with level of indebtedness. 相似文献
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Daniel Kouloukoui Sônia Maria da Silva Gomes Marcia Mara de Oliveira Marinho Ednildo Andrade Torres Asher Kiperstok Pieter de Jong 《Mitigation and Adaptation Strategies for Global Change》2018,23(8):1251-1279
The risks related to global climate change are seen as threats to companies, taking into consideration their impact on the return on investment. In order to mitigate climate risk and introduce new opportunities to financiers, companies need to identify, manage, and report climate risks. The purpose of this paper is to investigate the climate risks disclosed by the 100 largest companies in the world, according to the Bloomberg and Price Waterhouse Coopers (PwC 2015) classification, and identify some characteristics of these companies that explain the disclosure level of such information. Preliminary results revealed that of the companies investigated, 14% did not disclose any climate risk information in the Carbon Disclosure Program (CDP) report. Also, from the companies that disclosed information according to the Global Reporting Initiative (GRI), 9.9% did not provide information regarding policies, actions, and strategies for mitigating the risks related to climate change. The results shown by the content analysis suggested that, in general, there is still a low level of disclosure about climate risks by these companies. The final results through econometric instruments and statistical tests indicate that the size of the company or the fact that corporations are from developed countries do not necessarily explain the level of information disclosed. However, the activity sector, the continent, and the efficiency of the Board of Directors are factors that strongly explain the level of climate risk disclosure. We conclude that more effort is needed to encourage an engaging attitude from corporations to develop actions, policies, and strategies to mitigate climate change risks and threats. In addition, the world’s largest companies should make a greater investment in climate risk disclosure. 相似文献
14.
Mara Cerquetti;Domenico Sardanelli;Concetta Ferrara; 《Corporate Social Responsibility and Environmental Management》2024,31(3):2260-2276
In the context of increasing attention on museum sustainability, this research adopts a dictionary-based, content-analysis approach to measure the degree of sustainability disclosed in European museum annual reports and similar documents. The analysis is carried out through the lens of institutional theory, assuming that the presence of formal and informal regulations positively affects the level of sustainability in annual reporting practices. Furthermore, the paper discusses the level of sustainability disclosed by different types of museums and the impact of the COVID-19 pandemic on the extent of sustainability-oriented reporting. The article compares top public museums in the UK and France, the European countries where accountability practices are most deeply rooted for legal and cultural reasons, and where the most visited museums in the world are located. The findings show that the type of museum and the country significantly affect the ESG (Environmental, Social, and Governance) score, whereas mentioning COVID-19 or the year of publication does not. 相似文献
15.
Luke P. Shoo Julian O’Mara Karin Perhans Jonathan R. Rhodes Rebecca K. Runting Susanne Schmidt Lochran W. Traill Lui C. Weber Kerrie A. Wilson Catherine E. Lovelock 《Regional Environmental Change》2014,14(2):435-447
While many scientific assessments have been recommending general strategies for biodiversity conservation under climate change, translation of these recommendations into specific actions and practice has been limited. Focusing on two biomes, rainforest and wetlands in biodiverse South East Queensland, Australia, we demonstrate how general principles can be translated into specific actions for stakeholders and responsible agencies. We synthesize research that is contextualizing protection of refugia and habitat connectivity, establishing baseline data sets to detect change and developing strategic conservation planning scenarios to adjust reserve boundaries or situate new reserves. This has been achieved by coupling spatial information on biological assets (i.e. ecosystems and species) with future climate scenarios and process models to anticipate movement of critical habitats. Conservation planning software is also being used to prioritize investment to meet specific objectives. This approach is enabling us to identify at-risk biological assets, opportunities to ameliorate threats and obstacles to delivering regional adaptation actions. A larger total reserved area is needed, with proactive planning to capture areas further inland and along watercourses. Major obstacles include conflict between urbanization and priorities for habitat conservation and the need for greater levels of investment for monitoring programmes and to protect landward shifted wetlands on private land. 相似文献
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The ecological burden of economic growth is a highly discussed issue. In this article, we focus on the set of European Union (EU) 15 countries in the period 1995–2014. We first decomposed emissions into six effects and afterward the decoupling-effort index was used to calculate the magnitude of impact that each factor has on it, considering the country group. For the group of the EU-15 in the pre-Kyoto period, CO2 changes are only negative in 1998 and 1999 considering the initial view (with respect to the base year of 1995), being positive for all the other years. This positive effect means increased emissions, for which many contributed the positive and significant effects of income per capita and the population effects. The most significant reductions in CO2 changes are verified in the years after the effective Kyoto commitment and observed mainly in the alternative view (year to year changes), for which many contributed the negative and significant effects of carbon intensity of petroleum products, energy intensity and conversion efficiency in the overall period. The effects elasticity decoupling and decoupling effort do not seem to be controlled by the internal drivers of CO2 emissions. Policy makers should bet in policy instruments pointed in the sense of strengthening energy efficiency, in reducing petroleum products consumption and therefore dependency and on the structure of added value generated by the economy. 相似文献
17.
A solid phase extraction procedure (SPE) is described for the quantitative analysis of polycyclic aromatic hydrocarbons (PAHs) in atmospheric particulate matter (PM), as ubiquitous environmental pollutants routinely measured in air quality monitoring. A SPE cartridge was used based on a molecular imprinted polymer (MIP-SPE) properly tailored for selective retention of PAHs with 4 and more benzene fused rings. The performance of the clean-up procedure was evaluated with the specific concern of selective purification towards saturated hydrocarbons, which are the PM components mostly interfering GC analysis of target PAHs. Under optimized operative conditions, the MIP-SPE provided analyte recovery close to 95% for heavier PAHs, from benzo(α)pyrene to benzo(ghi)perylene, and close to 90% for four benzene rings PAHs, with good reproducibility (RSDs: 2.5%-5.9%). Otherwise, C17-C32 n-alkanes were nearly completely removed. The proposed method was critically compared with Solid Phase Micro Extraction (SPME) using a polyacrylate fiber. Both methods were successfully applied to the analysis of ambient PM2.5 samples collected at an urban polluted site. Between the two procedures, the MIP-SPE provided the highest recovery (R% ≥ 93%) for PAHs with 5 and more benzene rings, but lower for lighter PAHs. In contrast, SPME showed a mean acceptable R% value (∼ 80%) for all the investigated PAHs, except for the heaviest PAHs in the most polluted samples (R%: 110%-138%), suggesting an incomplete purification from the interfering n-hydrocarbons. 相似文献
18.
Kouloukoui Daniel Marinho Marcia Mara de Oliveira Gomes Sônia Maria da Silva de Jong Pieter Kiperstok Asher Torres Ednildo Andrade 《Mitigation and Adaptation Strategies for Global Change》2020,25(1):127-147
Mitigation and Adaptation Strategies for Global Change - The corporate sector is one of the main emitters in the world due to the production process and therefore is identified as a major... 相似文献
19.
Mara Gennari Cristina Abbate Andrea Baglieri Michèle Nègre 《Journal of environmental science and health. Part. B》2013,48(6):498-505
The behavior and fate of triasulfuron (TRS) in water and soil systems were examined in laboratory studies. The degradation of TRS in both buffer solution and soil was highly pH-sensitive. The rate of degradation could be described with a pseudo first-order kinetic and was much faster at pH 4 than at pH 7 and 9. Aqueous hydrolysis occurred by cleavage of the sulfonylurea bridge to form 2-(2-chloroethoxy) benzenesulfonamide (CBSA) and [(4-methoxy-6-methyl-1,3,5-triazin-2-yl)amino] (AMMT). AMMT was unstable in aqueous solutions in any pH condition but it degraded more quickly at pH 4 and 9. CBSA did not degrade in aqueous solutions or in enriched cultures but it underwent a quick degradation in the soil. The rates of TRS degradation in sterile and non-sterile soils were similar, suggesting that microorganisms played a minimal role in the breakdown process. This hypothesis is supported by the results of studies on the degradation of TRS by enriched cultures during which the molecule underwent a prevalently chemical degradation. 相似文献
20.
Thallium is a scarce, highly toxic element. There are several investigations that report Tl accumulation in plants of the family Brassicaceae. These plants could pose a risk in areas where Tl is present at higher concentrations than normal soils. The present study reports analyses of two wild Brassicaceae, Hirschfeldia incana and Diplotaxis catholica, growing spontaneously at five sampling sites moderately polluted with Tl and other trace elements in the Green Corridor of the Guadiamar river, Seville, S. Spain. In general, trace element content was unremarkable in all part plants, despite the concentrations present in soil. Thallium was the only element whose concentration in both plant species was above normal for plants (maximum values of 5.00 mgkg(-1) in H. incana flowers). There were significant positive correlations between total Tl in soil and Tl in both plant species. Transfer Coefficients (TC) for all elements were, in general, <1 for both species, except for Tl in flowers and fruits at some sites. The highest Enrichment Factor (EF) was found for Tl in H. incana fruits (EF = 607) and D. catholica flowers (EF = 321). H. incana was studied in a previous growing season (2004) in the same area, although the rainfall was 3 times more than in the year of the present study (2005), giving a maximum Tl content of 46.5 mgkg(-1) in H. incana flowers. The data presented here show that Tl content of plants growing in semi-arid conditions can be significantly influenced by precipitation. In dry years, plant Tl accumulation may be significantly reduced. 相似文献