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1.
Environmental Auditing and the Role of the Accountancy Profession: A Literature Review 总被引:3,自引:0,他引:3
This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits. 相似文献
2.
PROBLEM: Safety-belt use reduces motor vehicle crash-related morbidity and mortality, yet an estimated 18% of drivers do not consistently buckle up (NHTSA, 2005). In 1985, Geller and colleagues developed an interpersonal Flash-for-Life prompt that increased belt use among 22% of 1,087 unbuckled drivers (Geller, Bruff, & Nimmer, 1985). METHOD: The Flash-for-Life intervention was re-introduced at a large university with high safety-belt use (i.e., 80%). College students stood at parking-lot entrance/exits and "flashed" signs with the message, "Please Buckle Up, I Care" to unbuckled drivers. RESULTS: Of 427 unbuckled drivers observed, 30% of these complied with the prompt. Male drivers were significantly more likely to comply with prompts delivered by females. DISCUSSION: Compliance was higher than in the 1985 study, indicating a high baseline rate of safety-belt use does not negate potential beneficial influence of a prompting intervention. This intervention is particularly effective with college-aged males, a sub-group of the driving population least likely to buckle-up. IMPACT ON INDUSTRY: A simple behavioral prompt could be used at most industrial complexes to increase safety-belt use among vehicle occupants who are not buckled-up. 相似文献
3.
James Fielding Smith 《Environmental management》1998,22(2):263-276
/ Questionnaires from 39 state National Pollutant Discharge Elimination System (NPDES) agencies were analyzed using principal component analysis and multiple regression. Decentralized programs scored better in a fundamental indicator of efficiency (lower percentage of expired permits) and in the key effectiveness measure of unit-cost compliance achieved. In no case did centralized states score significantly better than decentralized ones. These results indicated support for the theory that superior local knowledge is the key mechanism. Case studies of five states suggested internal program adjustments may cause outcomes to converge towards efficiency and effectiveness, perhaps explaining the large number of variables showing no difference between centralized programs and decentralized ones.KEY WORDS: NPDES; Compliance; Decentralization; Outcome; Efficiency; Unit-cost analysis 相似文献
4.
6+ ), copper (Cu), lead (Pb), mercury (Hg), nickel (Ni), selenium (Se), zinc (Zn), and polychlorinated biphenyls (PCBs). Water-column,
bed-sediment, and fish-tissue (fillets) data collected by five government agencies comprised the ambient data set; effluent
data from five registered facilities comprised the compliance data set. The nonparametric Mann-Kendall trend test indicated
that 33% of temporal trends in all data were statistically significant (P < 0.05). Possible reasons for this were low sample sizes, and a high percentage of samples below the analytical detection
limit. Trends in compliance data were more distinct; most trace elements decreased significantly, probably due to improvements
in wastewater treatment. Seven trace elements (Cr, Cd, Cu, Pb, Hg, Ni, and Zn) had statistically significant decreases in
wastewater and portions of either or both ambient water and bed sediment. No trends were found in fish tissue. Inconsistency
in trends between ambient and compliance data were often found for individual constituents, making overall similarity between
the data sets difficult to determine. Logistical differences in monitoring programs, such as varying field and laboratory
methods among agencies, made it difficult to assess ambient temporal trends. 相似文献
5.
Hansen CP 《Journal of environmental management》2011,92(3):575-586
The paper investigates law compliance in case of on-farm timber extraction in Ghana. It empirically investigates compliance with rules that (i) require timber operators to obtain prior and informed consent from the farmers, (ii) require timber operators to pay appropriate and timely compensation for crop damage caused by timber extraction and (iii) ban chainsaw lumbering. The study documents a low level of compliance in all three domains. Subsequently, the paper discusses the underlying causes for the observed low compliance. The low compliance level is attributed to a legislation, and enforcement, that provides huge financial incentives for non-compliance for both farmers and timber operators, and in the latter case both with and without legal permits. At the same time the regulation is perceived to violate their moral values. The paper underlines the interests of the political elite as decisive in shaping the current regulation and the way it is implemented on the ground. It asserts that eliciting compliance requires consideration of both the instrumental and normative perspectives; else it becomes illusive. The study thus challenges the typical response of governments in developing countries, who, supported by donor agencies, attempt to elicit compliance through enhanced law enforcement efforts. The results presented on the Ghana case suggest that such an approach is unlikely to elicit compliance. 相似文献
6.
Managing the activities of commercial wildlife viewing tends to involve either restricting the number of industry participants
and/or regulating the activities or industry participants. We report on operator compliance with regulations regarding humans
swimming with free-ranging bottlenose dolphins (Tursiops sp.) in Port Phillip Bay, Victoria, Australia. A total of 128 commercial dolphin-swim trips was studied between September
1998 and April 2000. Four permit conditions were investigated: approach type, swim time, time in proximity of dolphins, and
presence of “fetal fold” calves. Results demonstrate noncompliance by operators to all of the four permit conditions studied.
Compliance with temporal conditions was poorer than with other conditions. When conducting studies on the extent to which
tourism affects cetaceans, investigators should consider whether tourist operations comply with existing regulations or guidelines. 相似文献
7.
The imperative to further constrain extractive uses of natural resources will strengthen as resources degrade through over-use
or exposure to climate changes. Here, we explore an approach to increase the support for marine conservation among coral reef
fishers. We explore the proposition that resource dependency in the Egyptian Red Sea can act as a barrier to conservation.
We administered face-to-face surveys to 49% of the fishing industry to: (i) identify the level of compliance to the local
marine protected area (MPA), (ii) assess the level of dependency on marine resources in the region and (iii) examine the relationship
between resource dependency and conservation attitudes. Only 11.4% of fishers were aware of the MPA. Fishers were mostly limited
in their social flexibility and livelihood options. Results suggest that resource dependency is highly and negatively correlated
with conservation attitudes suggesting that management efforts need to seriously focus on reducing dependency if conservation
goals are to be met. 相似文献
8.
Tracy MacKeracher Meira Mizrahi Brock Bergseth Khin May Chit Maung Zin Lin Khine Ei Thal Phyu Colin A. Simpfendorfer Amy Diedrich 《Ambio》2021,50(3):572
Achieving fisheries compliance is challenging in contexts where enforcement capacity is limited and the incentives for rule-breaking are strong. This challenge is exemplified in Myanmar, where an active shark fishery exists despite a nationwide ban on targeted shark fishing. We used the Kipling method (5W1H) to gather a complete story of non-compliance in five small-scale fishing communities in the Myeik Archipelago. Among 144 fishers surveyed, 49% were aware of the nationwide ban. Shark fishers (24%) tended to be younger individuals who did not own a boat and perceived shark fishing to be prevalent. Compliant fishers were motivated by a fear of sharks and lack of capacity (equipment, knowledge), whereas food and income were cited as key motivations for non-compliance. The results of our study emphasize that in resource-dependent communities, improving compliance for effective shark conservation may require addressing broader issues of poverty, food security and the lack of alternatives.Electronic supplementary materialThe online version of this article (10.1007/s13280-020-01400-1) contains supplementary material, which is available to authorized users. 相似文献
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10.
Laurence D 《Journal of Safety Research》2005,36(1):39-50