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European air transport policy, emerged through the confluence of case law and legislation, in four broad areas: liberalization, safety and security, greening, and the external…
Abstract
European air transport policy, emerged through the confluence of case law and legislation, in four broad areas: liberalization, safety and security, greening, and the external policy. Following the implementation of the single market for air transport, policy shifted to liberalizing and regulating associated services and in recent years to greening, the external aviation policy, and safety and security. Inclusion of air transport in the Environmental Trading Scheme of the European Union exemplifies the European Commission’s proactive stand on bringing the industry in line with emission reduction trajectories of other industries. However, the bid to include flights to third countries in the trading scheme pushed the EU into a controversial position, causing the Commission to halt implementation and to give ICAO time to seek a global multilateral agreement. The chapter also discusses how the nationality clauses in air services agreements breached the Treaty of Rome, and a court ruling to that effect enabled the EC to extend EU liberalization policies beyond the European Union, resulting in the Common Aviation Area with EU fringe countries and the Open Aviation Area with the USA. Another important area of progress was aviation safety, where the EU region is unsurpassed in the world, yet the Commission has pushed the boundary even further, by establishing the European Safety Agency to oversee the European Aviation Safety Management System. Another important area of regulatory development was aviation security, a major focus after the woeful events in 2001, but increasingly under industry scrutiny on costs and effectiveness. The chapter concludes by arguing that in the coming decade, the EU will strive to strengthen its position as a global countervailing power, symbolized in air transport by a leadership position in environmental policy and international market liberalization, exemplified in the EU’s external aviation policy.
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Howard Davey and Raelyn Coombes
There is considerable emphasis in the literature upon the development of environmental accounting and some focus upon theoretical perspectives on their regulation, but there is…
Abstract
There is considerable emphasis in the literature upon the development of environmental accounting and some focus upon theoretical perspectives on their regulation, but there is much less evidence of an actual involvement in environmental accounting practices by accountants. This paper considers the response of NZ organisations and accountants to environmental accounting. A questionnaire survey of the top 200 New Zealand companies, State Owned Enterprises and government departments confirmed the low level of environmental accounting in NZ business. Even where these activities were undertaken, accountants did not seem to be to the forefront.
Bashir Tijani, Xiao-Hua Jin and Robert Osei-Kyei
Architectural, engineering and construction (AEC) project organizations are under constant pressure to improve the mental health of project management practitioners (PMPs) due to…
Abstract
Purpose
Architectural, engineering and construction (AEC) project organizations are under constant pressure to improve the mental health of project management practitioners (PMPs) due to complexity and dynamism involved in project management practices. Drawing on institutional theory, this research explores how external environmental factors, political factors, economic factors, social factors, technological factors, environmental factors and legal factors (PESTEL), influence mental health management indicators that contribute to positive mental health.
Design/methodology/approach
Purposive sampling method was used to collect survey data from 82 PMPs in 60 AEC firms in Australia. Structural equation modelling was used to test the hypotheses based on 82 items of data collected from PMPs.
Findings
Overall, this study revealed interesting findings on the impact of external environmental factors on mental health. The hypothesized positive association between political factors and mental health management indicators was rejected. The data supported the proposed hypothetical correlation between economic factors and mental health management indicators and the influence of social factors on mental health management indicators. Moreover, a hypothetical relationship between technological factors and mental health management indicators was supported. The significant positive impact of environmental factors on mental health management indicators proposed was supported, and legal factors’ positive correlation on mental health management indicators was also supported.
Originality/value
Despite the limitations, the present findings suggest that all the external environment factors except political factors shape mental health management outcomes.
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Jianfei Zhao, Thitinan Chankoson, Wenjin Cheng and Anan Pongtornkulpanich
A green innovation strategy is an important step for enterprises to balance economic and environmental. As the executors of strategic decisions, the attitude and capabilities of…
Abstract
Purpose
A green innovation strategy is an important step for enterprises to balance economic and environmental. As the executors of strategic decisions, the attitude and capabilities of senior managers determine the effectiveness of implementing green innovation. Therefore, this paper aims to explore the relationship between executive compensation incentives and green innovation.
Design/methodology/approach
Based on the data of heavily polluting enterprises listed in China's A-share market from 2015 to 2020, this study constructs an OLS model with fixed effects of time and industry, and uses the mediation three-step method to verify the correlation between executive compensation incentives, innovation openness and green innovation. Meanwhile, the grouping regression was used to test the moderating effect of environmental regulation on executive compensation incentives.
Findings
The empirical results show that executive salary incentives promote green innovation and equity incentives inhibit green innovation; the openness breadth partially mediates the relationship between salary incentives, equity incentives and green innovation, while the openness depth only partially mediates the relationship between equity incentives and green innovation; and environmental regulation positively moderates executive incentives.
Research limitations/implications
Due to sample selection and variable measurement, the study lacks certain generality. Therefore, future research needs to further analyze the internal factors affecting green innovation from multiple dimensions.
Practical implications
This study provides a new evidence for analyzing how executive compensation measures affect green innovation, and further enhances the mediating mechanism of open innovation.
Originality/value
This study has significant theoretical implications for examining the intra-firm factors that affect green innovation.
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Bikram Chatterjee and Monir Zaman Mir
The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.
Abstract
Purpose
The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.
Design/methodology/approach
The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.
Findings
The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.
Originality/value
This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.
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This chapter aims to share the Dutch experiences with the transformation of urban and regional planning practices towards sustainability.
Abstract
Purpose
This chapter aims to share the Dutch experiences with the transformation of urban and regional planning practices towards sustainability.
Design/methodology/approach
The chapter does so by answering the following research question: What were the main problems with the integration of environmental considerations in Dutch urban and regional planning practices, and how have these been overcome? This question is answered through a historical analysis of policy changes in the Netherlands, and through the presentation of two case studies.
Findings
The chapter shows that initial attention for sustainability resulted in the enactment of competing practices for environmental planning and water management planning, next to existing practices for urban and regional planning. The coordination of the resulting planning practices proved difficult due to opposing cultures of thought, and attempts to overcome these differences through comprehensive plans turned sour. The chapter illustrates how alternative solutions at the regional and urban level were eventually successful. In the Gelre Valley region, an open project approach translated in a sustainable regional plan. And in Schalkwijk neighbourhood in Haarlem, an environmentally sensitive conceptual framework – the Strategy of the two Networks – let to the incorporation of environmental considerations in urban planningpractices. In both cases, the insistence of the principal actor – provincial and municipal government – on sustainability issues was crucial.
Originality/value
This chapter introduces experiences with a transformation to sustainable urban and regional planning in the Netherlands. It will be interesting for practitioners and researchers of urban and regional planning practices and sustainable cities around the world.
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Abstract
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Monir Zaman Mir, Bikram Chatterjee and Ross Taplin
– The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments.
Abstract
Purpose
The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments.
Design/methodology/approach
The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. “Content analysis” was used to attach scores to the extent of environmental reporting. The “number of candidates divided by the number of available positions at the previous election” was used as the proxy for “political competition”.
Findings
The study reports a positive relationship between “political competition” and “environmental reporting” in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of “agency theory” and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting “monetary” and “bad” news.
Originality/value
The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with “political competition” through a longitudinal analysis. The theoretical contribution of this study is the adoption of “agency theory” in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.
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Qiong Yao, Jinxin Liu, Shibin Sheng and Heng Fang
Drawing on the literature of eco-innovation and institutional theory, this research aims to answer two fundamental questions: Does eco-innovation improve or harm firm value in…
Abstract
Purpose
Drawing on the literature of eco-innovation and institutional theory, this research aims to answer two fundamental questions: Does eco-innovation improve or harm firm value in emerging markets? and How institutional environments moderate the relationship between eco-innovation and firm value? We explicate the regulatory, normative and cognitive pillars of institutions, manifested as regulation intensity, environmental agency pressure and public pressure, respectively.
Design/methodology/approach
For this study, a cross-sectional panel data set was assembled from multiple archival sources, including data coded from the corporate annual reports and social responsibility reports, statistical yearbooks, China Stock Market Financial Database (CSMAR) and other secondary sources. A hierarchical regression method was used to test the hypotheses. The data comprised 88 firms sampled over four years. The model using feasible generalized least squares (FGLSs) to control heteroscedasticity in errors due to unobserved heterogeneity was estimated.
Findings
Empirical findings from a data set compiled from multiple archival sources reveal that both eco-product and eco-process innovation negatively relate to firm value. The interactions between eco-innovation and regulation intensity, environmental agency pressure and public pressure are positively related to firm value.
Originality/value
First, this study extends the literature of eco-innovation by investigating the impact of eco-innovation on firm value. Contrary to the conventional anecdotal evidence of the beneficial effect of eco-innovation, it was found that eco-innovation relates negatively to firm value. Second, this study develops and tests an institutional contingent view of eco-innovation by accounting for the moderating role of regulatory, normative and cognitive pressures.
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The Kingdom of Bahrain has had tremendous development in various areas in the last decade. As a result of this, increasing energy consumption in Bahrain puts a strain on the…
Abstract
Purpose
The Kingdom of Bahrain has had tremendous development in various areas in the last decade. As a result of this, increasing energy consumption in Bahrain puts a strain on the country's energy supplies and increased CO2 emissions. This study investigates the determinants of carbon emissions in Bahrain.
Design/methodology/approach
This study employs the autoregressive distributed lag (ARDL) bounds test and vector error correction model (VECM) Granger causality cointegration methods for empirical analysis during 1980-2020. The unit root test and residual diagnosis have been applied to see the stationarity and normality of the model.
Findings
The analysis suggests no short run causality amid carbon emission, international trade, capital formation, economic development and energy consumption, but a long-run association jointly exist from the exogenous variables toward endogenous variables. The results of the study also revealed that trade and economic growth in Bahrain react negatively to environmental deterioration.
Practical implications
This research study’s outcome will help the policymakers to build sound external and environmental policies to sustain economic growth and suggested policymakers to emphasize on sustainable usage of energy, alternatives of energy supply, and creation of renewable energy to mitigate the impact of CO2 emission.
Social implications
The alternatives of energy supply and creation of renewable energy can positively influence the socio-economic state of the nation, like new job opportunities, revenue generation.
Originality/value
This study is unique as no other study till now has covered this period. The findings are also different as the past studies found short-run causality with the control variables, but the study found a long-run causality jointly.
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