查看更多>>摘要：The research objective is to understand changes in management accounting and environmental performance assessment (institutional analysis),which play a role in preparing the company's environmental report.This study discusses the company's response when there are changes in government regulations relating to reporting environmental performance.Regulations on reporting environmental performance are categorized into phase 2,namely phase 1 environmental reporting,environmental impact analysis (AMDAL) and reporting on environmental performance phase 2,Corporate Performance Rating Program (PROPER).Phase 1 environmental reporting (AMDAL) includes reports of basic activities on the profile of company activities,potential impacts and environmental damage caused and steps to prevent them.Meanwhile,environmental reporting phase 2 (PROPER),includes reports of activities that are beyond compliance,namely the design of internal environmental management systems and corporate relations with extemal social communities.The regulation on phase 2 environmental performance assessment (PROPER) is compulsory and limited,and this study discusses the motivation behind the company's response to the environment.This study uses a descriptive qualitative approach to explain the role of environmental management accounting in reporting the company's environmental performance.Data collection methods through interviews and observations were analyzed using case studies and institutionalist theory analysis framework.The results of this study are not intended to be generalized.Therefore,the discussion and research findings are more contextual.This research was conducted on the company Tango Company,a national company owned by the Indonesian government engaged in mineral processing (cement production).The findings of this study are that environmental management accounting practices at Tango Company involve planning environmental activities and measuring environmental performance in accordance with the assessment criteria expected by the government.The practice of environmental management accounting began to be seen since the government imposed a stage 2 environmental performance assessment (PROPER).Phase 2 environmental performance assessment indicator (PROPER) from the government as an internal environmental management accounting indicator,which aims to facilitate companies in aligning environmental activities in accordance with government expectations and also the company's response to changes in environmental performance report regulations driven by a desire to maintain reputation and legitimacy.
查看更多>>摘要：Since 1990,2.1 billion people in the world gained access to improved sanitation by 2015.However,2.4 billion people still did not use a basic toilet.We examined whether the country differences in the sanitation index existing in 1990 had narrowed.We deployed convergence methodology to answer the questions for 158 countries.Results of our analysis indicate that the sanitation indexes for 158 countries were converging toward a rapid reduction of dispersion and a moderate catch-up.The speed of dispersion reduction was led by the upper middle income group,together with the South Asia region.The speed of catch-up was led by the low income group and the East Asia Pacific region.The policy implication from this study is that individual countries should be guided by the speeds of catch-up and dispersion reduction estimated from the appropriate subgroup where they belong for evaluating their future progress.
查看更多>>摘要：The transition of non-renewable to renewable energy has always been a matter of concern for the development of a sustainable environment.As climate change and pollution are affecting the habitat,it is the dire need of the situation that some changes should be incorporated.Different stakeholders may not possess the same outlook and level of acceptability towards it,but it is the prime concern of the moment.This paper studies energy consumers 'attitude towards the transition to renewable energy in their daily life and the constraints preventing them from it.Respondent completed questionnaires which show a strong will and awareness about the rising concern of environmental change and people already have energy conservation attitude.In the first phase,we have analyzed the relative importance of the household practices and the conservation pattern.Whereas,in the next,we have studied the demographic and behavioral factors resulting in these habits.The output which generated shows that the consumers are interested in conservation techniques and are taking measures for adapting it.They showed relevant interests in the cultivation of renewable energy and concern toward environmental hazards generated due to fossil fuels.It is also seen that based on their lifestyle and educational background the consumption pattern varies and moreover it can be said that different people have a different outlook towards it.People belonging to the higher education group (Cluster 1,115 people) are more adaptive towards the renewable energy transitions rather than,the lower educational group (Cluster 3,41 people) where they are resistive towards the changes.The survey was done in an Indian concept and policymakers can utilize the findings to incorporate changes and build awareness among the residents.
查看更多>>摘要：Ecological impact assessment (EcIA) of large-scale transmission and transformation projects has attracted attention,but assessment of the impacts of these projects is mostly conducted at a single scale and is not quantitative.Considering the potential impacts at different scales,an assessment index system is proposed to assess impacts at three different scales,namely at the scale of landscape,ecosystem,and sensitive areas.To express the multi-scale effect,the analytic hierarchy process (AHP) method was used to construct a hierarchical evaluation framework,and a comprehensive index was used to quantitatively evaluate the ecological impact.On this basis,a multi-scale EcIA method system for transmission and transformation projects was established.An assessment of impacts relating to the ZarutQingzhou ±800kV transmission project case study was conducted,and the results show that this multi-scale comprehensive EcIA method integrates the three scales well and can quantify the impacts both at the single scale and at multiple scales so that the evaluation is more objective and comprehensive.This study introduces a novel,accurate,and objective method for EcIA for large-scale transmission and transformation projects.
查看更多>>摘要：The agri-food sector is in front of the great challenge of decoupling its economic growth from energy consumption.This research work investigates the effect of energy sources on the environmental impacts and sustainability of food industries in Greece as a case study.The emergy analysis was used as a supporting action tool for the diagnosis and the benchmarking of food industries in terms of their sustainability and environmental impacts,according to the available source of energy.The energy sources examined are from conventional sources and solar energy,the most available renewable energy source in Greece.All the inputs and outputs of the food industrial activity were applied,highlighting the interaction between sustainable development,environmental impact and competitiveness.In this study,it was found that the exploitation of solar energy by the examined food manufacturing industries contributes to the reduction of the environmental impact by up to 20.4％ and the increase of their sustainability by 39.7％,in comparison to those of conventional energy sources.Also,an improvement of 7.3％ in the emergy index of competitiveness was observed without necessarily requiring a reduction in labour input,which may mean either pay cut or a reduction in human resources.Finally,an improved algorithm of the Environmental Loading Ratio index is calculated and a new emergy index,the Emergy eco-Productivity Index is introduced in this work.The latter is increased up to 45.85％ with the contribution of solar energy and expresses the influence of the monetary,non-monetary and renewable sources in the final economic product.
查看更多>>摘要：The selection of Best Management Practices (BMPs) is the key of nonpoint source pollution control at a watershed scale.To date,there are no comprehensive methods or corresponding tools for the selection of BMPs by considering the operation constraints on local spatial conditions,especially for those large-scale watersheds.In this study,a new method was developed to provide economically,ecologically and operationally effective solutions,which integrates the Geographic Information System-based multicriteria index analysis with a watershed model.Land use,area,soil type and slope were used as potential constraints for selection system.This method helps identify the potential placements for BMPs at the watershed scale and reduce the work of an accurate algorithm-based optimization of BMPs placement in watershed.The system was validated with Soil and Water Assessment Tool in Daning River watershed,the Three Gorges Reservoir Region,China.Based on the results,the new approach provides more specific potential sites for BMPs than traditional methods at a watershed scale.Within the new framework,the vegetative filter strip was suggested as the most widespread practice,while the constructed wetland is the least effective option.The area with relatively flat agricultural plains was suitable for most practices,suggesting a more operationally effective scheme if the new method was used.The system developed in this study could easily extend to other watersheds to provide an objective selection method and the potential site of BMPs.
查看更多>>摘要：It is urgent to make a breakthrough in methodology and construct a method to evaluate the impact of dam construction on the changes of river ecosystem service values.Taking Three Gorges Dam as an example,the service values of river ecosystem before and after dam construction are evaluated.The results show that the indirect services are the largest,followed by the direct services and the existing services.With respect to the direct services,the most significant service value before and after dam construction is NPP increase.In terms of the indirect values,the material transportation service of the river is impaired after dam construction,but there is the addition of hydropower generation,which becomes one of the significant river services.With respect to existing services,the climate regulation capacity of the river ecosystem is improved after dam construction;the service value is 2.74 times of that before dam construction.Though dam construction brings some positive effects,such as flood control,it also leads to negative effects,such as land inundation.Comprehensively considering the positive and negative effects of dam construction,the total river ecosystem service value before dam construction is 4.82 × 1021 sej·yr-1,while the total river ecosystem service value after dam construction is 7.65 × 1021 sej·yr-1,which has increased by 58.79％ than before,indicating that there is an overall positive impact of dam construction,and the overall service value of the river ecosystem is enhanced.
NETL
NSTL
万方数据