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11.
机场作为民航运输的关键节点和重要枢纽,肩负着服务区域经济的重要使命,同时也面临环境保护与可持续发展的巨大挑战。作为公共基础设施和城市形象窗口,机场上市公司具有披露环境信息的义务与责任。在充分研究国内机场上市公司环境信息披露制度背景的基础上,本研究借鉴全球报告倡议组织(GRI)发布的《可持续发展报告指南》(第四版)及机场运营者行业补充(GRI-AOSS)构建了适用于我国机场的环境信息披露评价指标体系,并利用公开数据对国内6家机场上市公司的环境信息披露情况进行了实际测评。结果表明:我国机场环境信息披露程度较低,存在内容简单、量化不足、质量下降等问题。机场上市公司环境信息披露亟待在法律法规层面进行系统规范。建议借鉴GRI等相关国际标准及成功经验,制定适用于我国的科学可行的环境信息披露标准和制度体系。 相似文献
12.
Balancing environmental and industry sustainability: A case study of the US gold mining industry 总被引:2,自引:0,他引:2
Bruce Finnie Jeffrey Stuart Linda Gibson Fern Zabriskie 《Journal of environmental management》2009,90(12):3690-3699
Mandatory insurance requirements and/or mitigation fees (royalties) for mining companies may help reduce environmental risk exposure for the federal government. Mining is examined since the Environmental Protection Agency (EPA) Toxic Release Inventory reveals that this sector produces more hazardous waste than any other industrial sector. Although uncommon, environmental expense can exceed hundreds of millions of dollars per development. Of particular concern is the potential for mines to become unfunded Superfund sites. Monte Carlo simulation of risk exposure is used to establish a plausible range of unfunded federal liabilities associated with cyanide-leach gold mining. A model is developed to assess these costs and their impact on both the federal budget and corporate profitability (i.e., industry sustainability), particularly if such costs are borne by offending firms. 相似文献
13.
基于独立环境报告的中日石油企业环境绩效信息披露比较研究 总被引:5,自引:1,他引:4
何丽梅 《中国人口.资源与环境》2009,19(6)
有效的环境绩效信息披露是正确进行企业环境绩效评估的基础.本文首次依据全球报告倡议组织(GRI)<可持续发展报告指南>(2006年版)中的30个环境绩效指标,对中石油独立环境报告中环境绩效信息披露的研究发现,中石油环境绩效指标披露不完整,重要的核心指标披露情况更不理想,年度间纵向比较还出现了倒退;定性指标披露多于定量指标;体现企业积极行动和效果的内容和数据披露得相对较为详细;存在选择性披露问题,可比性较差,相关信息披露也较为散乱,不利于读者进行环境绩效评估.对此,我国企业应重视环境原始信息的收集和处理,将环境相关信息纳入企业日常的信怠管理系统,在披露方法上则应综合借鉴相关国际组织的做法并不断加以改进;政府监管部门也应对环境信息披露做出系统指引和规范,并积极推动环境报告审计的发展. 相似文献
14.
In this article, I explain the role that scientific studies play in shaping collaboration and conflict over mining exploration in the Ecuadorian highlands. Toronto-based IAMGOLD conducted water quality studies to simultaneously fulfill legal obligations and secure support for drilling in an environmentally sensitive zone. With these studies, IAMGOLD generated collaborative relations with local authorities and university scientists. However, water quality studies were also used by dairy farmers to establish new connections for an opposition movement. The scientific studies enabled IAMGOLD and the dairy farmers to make competing claims about the responsibility for contamination of an important watershed. This article analyzes the conflict that resulted and challenges conventional wisdom that distinguishes a corporation's legal obligations from its voluntary CSR programs. 相似文献
15.
Despite recent major chemical process accidents in Japan, the top management teams of firms still avoid taking costly risk reduction measures because of their low perceived impact on firm performance. The disclosure of information on accident risks might motivate managers to enhance workplace safety because of the subsequent evaluation of firms by investors in stock markets. If the disclosed risk information is newly available for investors, firms with a high risk of accidents would receive a poor evaluation by stock markets and thus managers would take risk reduction measures to prevent stock prices from declining. In this study, we conduct an event study analysis to examine whether accident risk information is already reflected in stock prices, using data on the Japanese chemical industry. The results of our event study show that the estimated cumulative average abnormal returns of firms' stocks are significantly negative after severe accidents actually occurred. This finding implies that risk information is not already reflected in the stock prices of Japanese chemical firms and that the disclosure of accident risk information has the potential to motivate the top management teams of firms to reduce their firms’ accident risk. 相似文献
16.
Sonia Labatt 《Environmental management》1991,15(2):163-178
This article reviews the existing models of corporate social responsiveness and develops a theoretical framework with which
to examine corporations' discretionary performance with respect to one social issue, that of the environment. Discretionary
indicators of corporate response to environmental issues are developed and tested within this framework. Twelve companies
from five different sectors were selected for the survey, based on prior knowledge of their commitment to environmental concerns.
Primary data was collected from personal interviews, and secondary data was obtained from company documents, annual reports,
and other forms of publically disclosed information. Empirical results varied, but certain voluntary indicators, such as composition
of the board of directors, the environmental affairs function, community support, and the annual report are considered to
provide strong indications of discretionary corporate performance. Philanthropy and company products proved to be less satisfactory
indicators of corporate commitment to the environment. The aggregated results revealed a correlation between the final rankings
of firms' discretionary environmental performance and whether those companies are process or product oriented. Linkages between
discretionary elements and those of economic and legal requirements were not explored. 相似文献
17.
Herwig Peeters 《Environment, Development and Sustainability》2003,5(1-2):197-230
The incapacity to finance sustainable development through philanthropic official assistance turned the Johannesburg Summit to business world and the financial industry. Pioneering financial institutions – including development banks and private banks – have developed a wide range of innovations that can support sustainable development. This article highlights a few innovative products and markets and focuses on the progress made by financial players on the level of standards, metrics and guidelines to improve sustainability management systems, reporting and accounting practices and the multi-stakeholder dynamic. The role of the socially responsible investing (SRI) community has been underexposed by the Summit. Through its voice and market success, SRI has moved from a green market niche to the mainstream, however not becoming mainstream. The invaluable levering effect of SRI has just been discovered by authorities and market regulators and is becoming instrumental. In order to show the business case of Corporate Social Responsibility and to prove the financial viability of the People, Planet, Prosperity investing approach, the SRI community should critically reflect on its own quality assurance systems, sound disclosure and verification practices. 相似文献
18.
This study analyzes how groups of organizations that share their social and environmental information are formed in a similar way to identify barriers to the homogenization of social and environmental disclosure (SED) at the international level. Based on a sample of observations of listed firms from six different countries, results suggest that SED does not homogenize globally, spontaneously, because of cultural and geographical barriers. The institutions of environmental disclosure (ED) and social disclosure (SD) are different, thus forming different organizational fields at the international level. The spoken language is a barrier to the international isomorphism of ED and therefore to its comparability. However, language is a less important barrier to SD. When cultural institutions are weaker or have the same roots as North American institutions, cultural diversity does not stop the homogenization of the SD. Moreover, the ED is more isomorphic/comparable at the global level than SD, while the SD is more isomorphic/comparable at the level of culturally distinguishable subsets than ED. 相似文献
19.
We investigate the stock market response to firm disclosure of positive environmental information and the link from that information to environmental outcomes. We classify environmental media releases by informational content and value relevance, and assess the abnormal stock returns of each type of event. While announcements of future environmental activities lead to the largest favorable stock market reactions, there is no guaranteed link from this type of information to environmental outcomes. Further analysis of the abnormal returns shows that the magnitude of the stock market reaction depends on firm financial characteristics across all event types rather than on firm environmental performance. Our results indicate that the ability for voluntary environmental information disclosure to induce environmental self-regulation is limited to the extent that firms are able to follow through with their announcements of planned environmental activities. 相似文献
20.
Dissatisfaction with the responses of the responsible corporation, Union Carbide, and the Indian government to Bhopal resulted in a campaign by national and international NGOs (non-governmental organisations) over the past three decades. While initially the Indian and international campaigns were separate, over time greater international cooperation took place. In the immediate aftermath of the disaster local NGOs prioritised health, justice and rehabilitation issues, while international NGOs used Bhopal to question chemical industry process and environmental safety in their own countries, as well as internationally. Indian NGOs called on international NGO resources to gain legitimacy for their campaign, to use NGOs as proxies and to extend the geographical scope of the campaign, while international NGOs used Bhopal as an example to advance NGOs analyses and policies. Over the period of the campaign, Indian NGOs became more sophisticated in their campaigning. The international campaign has increasingly become an online campaign, involved in an image or reputational war with Dow Chemical, which took over Union Carbide, while the original campaign issues of justice and reparations over the process safety disaster were joined by similar issues related to environmental safety of abandoned toxic waste. 相似文献