基于碳减排成本的我国省域碳补偿机制

合理界定碳排放责任,开展省域间碳补偿是促进区域协同减排的重要途径.基于2017年多区域投入产出表,使用增加值贸易分解方法对各省市碳排放进行了分解,测算了省域间的隐含碳流动,并设计了基于减排成本的差异化碳补偿机制,为我国开展横向碳补偿提供了参考.结果表明：(1)省内最终需求引致碳排放占比53.56%、省外最终需求引致碳排放占比32.49%,省域间隐含碳流动显著存在;(2)隐含碳总体呈现出从北部、中部地区向京津地区和东南沿海地区转移的显著流动特征;(3)生产者、消费者和责任共担视角下各省市的碳排放总量相等,其中责任共担的分配思路体现了“受益原则”.(4)省域间碳减排成本存在差异,碳减排成本低的地区直接碳排放量高,产业以重工业为主,碳减排成本高的地区直接碳排放量低,产业以高新技术产业和服务业为主.(5)基于减碳成本各省市需支付(接受)的补偿金额不等,其中,广东需支付的补偿金额最高,内蒙古的受偿金额最高.     

环境侵权民事责任浅探

阐述了环境侵权民事责任的构成要件，分析了环境侵权民事责任的特点及责任方式，提出了有关环境侵以损害赔偿法律制度的建议，如扩大环境侵权民事责任外延，加重赔偿额度，具体蛤确责任主体等。     

环境刑事责任的实现

本文从环境刑事法律责任在环境刑法中的地位入手,对我国环境刑事责任的理论研究作了分析,指出我国环境刑事责任实现存在的问题,并在此基础上提出完善我国环境刑事责任实现的对策。     

Corporate social responsibility: sustainable water use

Freshwater scarcity is no longer limited to sub-Saharan developing countries; also in Western society, access to unlimited amounts of freshwater is not assured at all times. It has been argued - and laid down in many national legal systems - that access to freshwater is a basic human right. What if corporate freshwater use threatens to interfere with this human right? The main focus of the article is to explore the role of today’s companies in relation to freshwater. A number of tools have been developed to attend to the necessity to reduce corporate use of freshwater. The article discusses specialised water reporting instruments such as the 2007 Global Water Tool and the ‘water footprint’ calculation method. In addition, attention is paid to a CERES report (2010) revealing that the majority of the 100 world’s leading companies in water-intensive industries still has weak management and disclosures of water-related risks and opportunities. To obtain concrete information about corporate water strategies and practices, an explorative analysis was conducted on 20 Dutch multinational companies. The article highlights various innovative practices. In sum, it is demonstrated that companies are expected to bear responsibility for their impact on water resources, in particular when it influences public access to water in areas with freshwater scarcity and/or weak government. Notwithstanding the critical conclusions of the CERES report, it is interesting to see an evolution in corporate research concerning sustainable water use and the development of greener products and greener ways of production.     

Exergy and extended exergy accounting of very large complex systems with an application to the province of Siena, Italy

This paper describes the application of exergy and extended exergy analyses to large complex systems. The system to be analysed is assumed to be at steady state, and the input and output fluxes of matter and energy are expressed in units of exergy. Human societies of any reasonable extent are indeed Very Large Complex Systems and can be represented as interconnected networks of N elementary "components", their Subsystems; the detail of the disaggregation depends on the type and quality of the available data. The structural connectivity of the "model" of the System must correctly describe the interactions of each mass or energy flow with each sector of the society: since it is seldom the case that all of these fluxes are available in detail, some preliminary mass- and energy balances must be completed and constitute in fact a part of the initial assumptions. Exergy accounting converts the total amount of resources inflow into their equivalent exergetic form with the help of a table of "raw exergy data" available in the literature. The quantification of each flow on a homogeneous exergetic basis paves the way to the evaluation of the efficiency of each energy and mass transfer between the N sectors and makes it possible to quantify the irreversible losses and identify their sources. The advantage of the EEA, compared to a classical exergy accounting, is the inclusion in the system balance of the exergetic equivalents of three additional "Production Factors": human Labour, Capital and Environmental Remediation costs. EEA has an additional advantage: it allows for the calculation of the efficiency of the domestic sector (impossible to evaluate with any other energy- or exergy-based method) by considering the working hours as its product. As implied in the title, an application of the method was made to a model of the province of Siena (on a year 2000 database): the results show that the sectors of this Province have values of efficiency close to the Italian average, with the exception of the commercial and energy conversion sectors that are more efficient, in agreement with the rather peculiar socio-economic situation of the Province. The largest inefficiency is found to be in the transportation sector, which has an efficiency lower then 30% in EEA and lower than 10% in classical exergy accounting.     

国际贸易隐含碳研究文献综述

随着全球经济化和贸易化进程的加快,国际社会对贸易中的隐含碳这一热点问题进行了大量研究.梳理了隐含碳的概念及估算方法,首先对隐含碳概念以及渊源进行阐述;其次,归纳分析3种碳排放责任的认定原则,由此判定共同负责制应是断定一国隐含碳责任的依据;第三,对目前3种估算隐含碳的方法进行比较分析;最后对贸易与环境的影响关系研究进行评述.     

Voluntary corporate environmental initiatives and shareholder wealth

Researchers debate whether environmental investments reduce firm value or actually improve financial performance. We provide some compelling evidence on shareholder wealth effects of membership in voluntary environmental programs (VEPs). Companies announcing membership in EPA's Climate Leaders, a program targeting reductions in greenhouse gas emissions, experience significantly negative abnormal stock returns. The price decline is larger in firms with poor corporate governance structures, and for high market-to-book (i.e., high growth) firms. However, firms joining Ceres, a program involving more general environmental commitments, have insignificant announcement returns, as do portfolios of industry rivals. Overall, corporate commitments to reduce greenhouse gas emissions appear to conflict with firm value maximization. This has important implications for policies that rely on voluntary initiatives to address climate change. Further, we find that firms facing climate-related shareholder resolutions or firms with weak corporate governance standards – giving managers the discretion to make such voluntary environmentally responsible investment decisions – are more likely to join Climate Leaders; decisions that may result in lower firm value.     

异质性企业环境责任与碳绩效的关系研究：媒体关注和环境规制的联合调节效应

“双碳”愿景下微观企业层面的环境责任受到更多关注。本文运用Python获取2014—2019年中国A股上市工业企业数据,分析了异质性企业环境责任对碳绩效的影响,探讨了媒体关注和环境规制在其中的联合调节效应。研究表明：履行前瞻型环境责任和反应型环境责任均对企业碳绩效有显著的增进作用;媒体关注可以正向调节前瞻型企业环境责任和碳绩效的关系,但在反应型企业环境责任与碳绩效间的调节作用不显著。进一步研究发现：环境规制与媒体关注在反应型企业环境责任和碳绩效间产生正向联合调节作用,而在前瞻型环境责任与碳绩效间的联合调节作用不显著。研究结果支持了政府和媒体对企业环境责任的正式和非正式治理效果,进而提高了企业碳绩效的作用逻辑,拓展了对企业碳绩效影响因素以及异质性企业环境责任的理论研究,将环境治理他治和自治相结合,为多元环境治理主体协同联动推进“双碳”目标顺利实现提供新思路和参考证据。     

安全管理堵与疏(2)——安全管理的经济分析

在安全管理越来越得到重视的今天，安全责任追究力度越来越大，政府和官员对安全管理更多倾向于采取自我保护式的高压和严惩。这种管理模式在各方利益主体的博弈下，使得安全管理的目标与结果产生变异，甚至会产生不愿看到的结果。事实上安全管理制度运行的成本是巨大的，单靠严惩是不能解决问题的。本文运用博弈理论、新制度经济学、信息经济学、机制设计理论等经济学方法，对安全管理的运行机制进行分析，认为安全管理必须理性预防，堵疏结合，通过设计符合客观规律的安全管理运行机制，方能确保安全生产。     

气候正义视域下的气候变化损失与损害救济路径分析

气候变化对生态环境和人类健康造成的影响一直受科学家和国际组织的广泛关注。在现有的科学技术无法确切论证气候变化对环境的总体影响及对小岛和低地国家带来损害情况下,该议题自提出至今的进展都举步维艰。本文对议题谈判进展及各方立场进行梳理,提出未来谈判和规则的制定应以全球气候正义为价值衡量标准,树立整体观上的气候正义理念。并对气候正义内涵进行具体解读:一是以人权保护为维度,指出保护小岛和低地国家的基本人权是实现气候正义的逻辑前提;二是指出应当基于分配正义与矫正正义的传统分析视角,将共同但有区别责任原则作为设定权利与义务分配机制时的基础标准;三是气候正义要求一国在行使权利时应遵循领土无害使用原则,负有不污染和破坏他国环境和生态的义务,如违反便可能引发国家责任或惩戒。本文进而以气候正义为价值指引提出三种救济路径:一是国家责任路径,以国际人权法、国际环境法的规则或原则为法律依据,根据一定的规则,来判断当事国的损害行为或结果是否构成国际法上的国家责任;二是国际环境规制路径,即在《联合国气候变化框架公约》(以下简称《公约》)所确立的遵约与履约机制下解决问题,利用市场机制和激励手段如基金和保险支持制度来救济或补偿损失与损害;三是国际环境争端解决路径,主要以磋商、协商、和解、谈判等非强制性方式及国际仲裁、国际司法的法律手段解决气候争端。在救济路径上,应以全球规制路径为主,以国家责任路径为补充,以环境争端解决方式为程序性保障。中国基于全球气候治理的积极推动者,应表明立场,以共同但有区别责任原则为谈判基础,加强南南合作,履行国际气候承诺,发展低碳经济,积极推进该议题的国际谈判。