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Book part
Publication date: 13 November 2014

Boqiong Yang and Jianguo Chen

Accompanying the development of economy, multinational enterprises (MNEs), as a role of promoting economic development, may also lead to environmental pollution of host countries…

Abstract

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.

Details

Globalization and the Environment of China
Type: Book
ISBN: 978-1-78441-179-4

Keywords

Abstract

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Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Abstract

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Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Book part
Publication date: 22 August 2017

Qing Ye and Aaron Tkaczynski

An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible. Negative…

Abstract

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.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78743-488-2

Keywords

Book part
Publication date: 30 December 2004

Martin Freedman and A.J. Stagliano

This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more sustainability…

Abstract

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.

Details

Re-Inventing Realities
Type: Book
ISBN: 978-1-84950-307-5

Book part
Publication date: 3 March 2005

Philip Sloan, Willy Legrand and Joseph S. Chen

This research initiates an exploratory research assessing the general attitudes of hoteliers from independently owned properties toward environmental management issues and…

Abstract

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.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-84950-310-5

Book part
Publication date: 19 July 2000

R. A. de Mooij

Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Book part
Publication date: 19 October 2022

Ayodeji E. Oke

There has been a substantial growth in the construction industry in the last decades. However, as this sector grows, there is also a growth in its effects on the environment…

Abstract

There has been a substantial growth in the construction industry in the last decades. However, as this sector grows, there is also a growth in its effects on the environment. Owing to this fact, professionals in the sector are promoting practice focusing on how these environmental impacts caused by construction activities can be reduced to the barest minimum during and after construction. This study focuses on the environmental performance of construction projects with the goal of mitigating the negative environmental impacts of building construction. In this chapter, the environmental performance characteristics, forms of pollution that cause these environmental difficulties and the relevance of sustainable construction were not overlooked.

Book part
Publication date: 22 December 2016

Ruxiao Qu and Yanping Zeng

This chapter seeks to analyze trade in environmental goods between China and the EU and highlight prominent problems and future opportunities.

Abstract

Purpose

This chapter seeks to analyze trade in environmental goods between China and the EU and highlight prominent problems and future opportunities.

Methodology/approach

We explore trade empirically, based on the definition of environmental goods proposed by OECD and database from UN COMTRADE (HS96).

Findings

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.

Practical implications

This chapter provides a robust basis for analysis of trade in environmental goods between China and the EU.

Originality/value

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.

Details

China and Europe’s Partnership for a More Sustainable World
Type: Book
ISBN: 978-1-78635-331-3

Keywords

Article
Publication date: 5 April 2024

Yirong Gao, Xiaolin Wang and Dongsheng Li

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the…

Abstract

Purpose

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.

Design/methodology/approach

The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.

Findings

The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.

Practical implications

SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.

Social implications

Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.

Originality/value

To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

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