Accompanying the development of economy, multinational enterprises (MNEs), as a role of promoting economic development, may also lead to environmental pollution of host…
Accompanying the development of economy, multinational enterprises (MNEs), as a role of promoting economic development, may also lead to environmental pollution of host countries. China has become one of the most significant countries in terms of introducing foreign direct investment (FDI), along with which the pollution problem has become serious. Whether the MNEs affect the environment and whether the MNEs in China perform worse than local enterprises attracts more attention. To understand more about it, we creatively build a model of vertical product differentiation, and the result indicates that the environmental performance of MNEs is better than that of local enterprises.
An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible…
An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible. Negative ecological consequences from tourism-related activities have triggered the growing usage of environmental-focused events such as Earth Hour as a means to promote pro-environmental behaviour. Despite their size, increasing holiday behaviour and their marketplace dominance within the next decade, students’ environmental beliefs and their interest in participating in environmental-focused events such as Earth Hour is relatively unknown. This academic limitation and potential theoretical and practical implications provide the impetus for this study. Based on a sample of 410 students, three environment belief factors of students were determined. Further, students’ concerns for the environment were derived from the environmental vulnerability factor. Students’ beliefs do not directly impact their decision to participate in environmental-focused events or their awareness of the theme of Earth Hour. However, environment vulnerability influenced students’ intention to participate in future Earth Hour events. Recommendations are made, while future research opportunities are also outlined.
This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more…
This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more sustainability data than others. A matched-pair sample of companies, drawn from the EPA’s list of the 500 largest (volumetric basis) U.S. polluters, that published such environmental reports during 2001 or 2002 is used to assess the type and level of non-environmental social accounting disclosures in five different areas: employee safety/health, workforce and supplier diversity, product safety, community involvement, and energy usage. Fifty-two environmental report producers were matched with non-reporters based on total asset size and SIC. Content analysis was used to assess the substance of sample firm reporting. The results show highly significant differences in social accounting reporting, with the environmental report publishers disclosing more sustainability data in a wider range than their matched counterparts.
This research initiates an exploratory research assessing the general attitudes of hoteliers from independently owned properties toward environmental management issues and…
This research initiates an exploratory research assessing the general attitudes of hoteliers from independently owned properties toward environmental management issues and determines the facilitators motivating them to introduce environmental management policies as well as the inhibitors hindering the adoption. This study distributes the questionnaires via email to 250 medium-sized hotels, from the rating of three to five stars, in Germany. As a result, 41 useful questionnaires are obtained and analysed. The findings suggest that the communication of new environmental initiatives between hoteliers and environmental organizations is not so effective. In general, the respondents agree that environmental policy is necessary and they view that sound environmental management systems would have a positive effect on customers’ perception of the hotel.
This chapter seeks to analyze trade in environmental goods between China and the EU and highlight prominent problems and future opportunities.
We explore trade empirically, based on the definition of environmental goods proposed by OECD and database from UN COMTRADE (HS96).
We find that value of trade in environmental goods between China and the EU has increased from $2.759 billion in 1996 to $42.446 billion in 2012, with an average annual growth rate of 21%. Trade is concentrated in Germany, the Netherlands, Italy, France, and Belgium (together accounting for 82%). China has a trade deficit in most categories of environmental goods. Overall, although trade in environmental goods between China and the EU has increased rapidly, the trade structure is unbalanced and the competitiveness of China’s environmental goods trade is still low.
This chapter provides a robust basis for analysis of trade in environmental goods between China and the EU.
Discussions on environmental goods trade are complicated by a lack of clear definition and lack of consistent data. This chapter provides a clear and consistent data set in order to have a robust basis for analysis of this important phenomenon.
This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the…
This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.
This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.
The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.
These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.
These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.
This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
Exploring ways to sustain competitive positions as well as improve firm performance through environmental production initiatives has been a major preoccupying topic for…
Exploring ways to sustain competitive positions as well as improve firm performance through environmental production initiatives has been a major preoccupying topic for mostly practitioners and researchers. Despite several studies on the influence of environmental initiatives on firm performance, many questions remain unanswered as to how to further extract more gains from environmental production initiatives. This study, thus, explores environmental production practices impact on firm performance from proactive and reactive perspectives.
The study adopted a survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) technique in making data analysis and interpretations due to its suitability for predictive research models.
The results indicated that proactive environmental production practices positively related with process and environmental performances but negatively associated with financial performance. Although the findings contrast with majority of past findings, they gain the support of other scholars in establishing that early adoption stages of proactive environmental production initiatives strain financial capabilities and thus present a negative relationship. Reactive environmental production practices are positively and significantly related with process, environmental and financial performances.
The study is among the first to expose environmental production practices from a proactive and a reactive perspective and in the context of a developing country. As such, the study provides guidance to relevant authorities in further promoting sustainable production practices to preserve the environment by manufacturing safer consumer products through efficient sustainable production processes and practices.