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1 – 10 of 693Md. Hafij Ullah, James Hazelton and Peter F Nelson
This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury…
Abstract
Purpose
This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury reporting via the Australian National Pollutant Inventory (NPI), which underpins Australia's reporting under the Minamata Convention, a global agreement to reduce mercury pollution.
Design/methodology/approach
The qualitative characteristics of accounting information are used as a theoretical frame to analyse ten interviews with thirteen interviewees as well as 54 submissions to the 2018 governmental enquiry into the NPI.
Findings
While Australian mercury accounting using the NPI is likely sufficient to meet the expected Minamata reporting requirements (especially in comparison to developing countries), we find significant limitations in relation to comparability, accuracy, timeliness and completeness. These limitations primarily relate to government (as opposed to industry) deficiencies, caused by insufficient funding. The findings suggest that multiple factors are required to realise the potential of pollutant databases for corporate accountability, including appropriate rules, ideological commitment and resourcing
Practical implications
The provision of additional funding would enable the NPI to be considerably improved (for mercury as well as other pollutants), particularly in relation to the measurement and reporting of emissions from diffuse sources.
Originality/value
Whilst there have been prior reviews of the NPI, none have focused on mercury, whilst conversely prior studies which have discussed mercury information have not focused on the NPI. In addition, no prior NPI studies have utilised interviews nor have engaged directly with NPI regulators. There has been little prior engagement with pollutant databases in social and environmental accounting (SEA) research.
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Rachelle C. Sampson and Y. Maggie Zhou
We examine the effect of firm ownership status on three environmentally relevant variables: energy efficiency, toxic emissions, and spending on pollution abatement. Prior research…
Abstract
We examine the effect of firm ownership status on three environmentally relevant variables: energy efficiency, toxic emissions, and spending on pollution abatement. Prior research has demonstrated that public firms invest less than private firms and suggests this difference is due pressure from investors to strongly favor short over long-term earnings. We extend this logic to other firm behavior, examining whether publicly owned facilities invest in energy efficiency and pollution reduction differently than privately owned facilities. Using data from the US Census of Manufactures from 1980 to 2009, information on pollution from the Environmental Protection Agency Toxic Release Inventory (TRI) and pollution abatement spending from the Pollution Abatement Costs and Expenditures survey, we find that facilities switching to public ownership are less energy efficient and spend less on pollution abatement than their privately owned counterparts. However, we also find that facilities switching to public ownership have lower toxic emissions than other facilities. We also examine how different sources of external pressures alter these results and find that increased regulatory scrutiny is correlated with increased energy efficiency, toxic emissions, and abatement spending. More concentrated institutional ownership in public firms is associated with lower energy efficiency as is a greater brand focus. These latter results are broadly consistent with the idea that publicly owned firms respond to pressures from investors with a reduced focus on environmentally relevant variables. However, since facilities switching to public ownership have lower toxic emissions, this suggests that there are two competing pressures in publicly owned facilities: cost pressures, consistent with lowered energy efficiency, and public perceptions, consistent with lower toxic emissions, particularly since TRI data became available. In this sense, the combination of ownership and transparency of information appears to influence how firms prioritize different stakeholders.
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This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a…
Abstract
Purpose
This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.
Design/methodology/approach
This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.
Findings
Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.
Originality/value
This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.
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Mohsen Khalifé, Janet Gwyther and John Aberton
Recently, Colac Otway Shire in Australia released its management plan for Lake Colac, claiming over‐enrichment of the lake with nutrients and degraded water quality. This paper…
Abstract
Purpose
Recently, Colac Otway Shire in Australia released its management plan for Lake Colac, claiming over‐enrichment of the lake with nutrients and degraded water quality. This paper aims to investigate these claims by establishing a correlation between key water and ecological indicators and land uses.
Design/methodology/approach
The paper examines the correlation between impairment and stressors in Lake Colac. This was achieved by identifying the likely sources of pollutants into Lake Colac; identifying any existing monitoring program; and characterizing the water and sediment inputs. The likely impacts of increased nutrients and sediment levels on indigenous flora and fauna were also examined. The use of meiofauna (very small benthic metazoan animals) was investigated as an indicator of degraded sites. Plankton diversity as a measure of water health was also assessed.
Findings
Water quality in Lake Colac was found to vary both temporally and spatially, and exhibited low attainment against acceptable trigger values/objectives. At current levels the lake can be classified as poorly degraded. Likely sources of pollution were identified to be related to land uses in the catchments. The biota of the lake, investigated at four study sites, yielded a sparse, benthic macrofaunal assemblage that was dominated by oligochaetes. In contrast, an abundant and taxonomically diverse meiofaunal assemblage was noted. Future meiofaunal analyses are likely to resolve suitable biotic indicator species of free‐living nematodes in response to land use and waterway threats specified in the study.
Originality value
This work will provide a better understanding of integrated environmental systems to enable development of best management practices, thus transforming the way the land and water are used in the future. Following the present work, other key water and ecological indicators (increased dispersion and dominance of biological species) at five additional sites were studied. Alternative management options for the effluent generated at Colac Sewage Treatment Plant and possible ecological effects of each option were also evaluated. More recently, a sediment characterization study was also carried out at sensitive sites representative of locations where build up of sediments and algae outbreaks are reported. This will enable classification of sediment and evaluation of dredging options.
Marcela Porporato and Tameka Samuels-Jones
The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors…
Abstract
Purpose
The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors examine whether the university’s voluntary air emissions disclosure is performative by exploring whether York University’s espoused commitment to its community stakeholders truly guides its incentive to disclose carbon emissions in the absence of a legal mandate.
Design/methodology/approach
This qualitative exploratory study uses a post-humanistic approach to build on publicly available data on key measures and metrics of air quality and carbon emissions to facilitate our understanding of representational and interventionist uses of measurement models by social actors and their basis for making voluntary disclosures.
Findings
York University linked the logic of capital markets with sustainability disclosures as an incentive for managing the cost of long-term debt. This paper contributes to measurement practice of sustainability disclosure by reinforcing the practice-theoretic conception of measurement that questions the independent nature of objects measured from the measurement methods and reporting tools.
Practical implications
The findings of this study are important to higher education administrators, regulators and policymakers, as they offer a strategic guide for the assessment of reports on an organization’s commitment to sustainability and in determining the efficacy of voluntary reporting to community stakeholders in general although they are intended for specific groups.
Originality/value
Using York University as an illustrative case, the authors argue that air emissions per se are not a reality that shapes decisions at the organizations; instead, the intra-action of air emissions measurement, communications and operational investments define the reality where sustainability is advanced. Specifically, the authors find that the performative effects of emissions disclosure may be associated with socially desirable outcomes in terms of social responsibility and concrete financial rewards.
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Mohammad Imtiaz Ferdous, Carol A. Adams and Gordon Boyce
The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an…
Abstract
Purpose
The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics.
Design/methodology/approach
The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.
Findings
Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA.
Originality/value
The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.
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Hasanuzzaman Hasanuzzaman and Chandan Bhar
Environmental pollution and corresponding adverse health impacts have now become a significant concern for the entire planet. In this regard, analysts and experts are continually…
Abstract
Purpose
Environmental pollution and corresponding adverse health impacts have now become a significant concern for the entire planet. In this regard, analysts and experts are continually formulating policies to reduce environmental pollution and improve natural ecological conditions. To aid in coping with the ecological predicament, a framework has been developed in the present study to inspect the adverse environmental impacts and related health issues of coal mining.
Design/methodology/approach
The parameters for this study have been identified through a review of the literature and finalized 23 critical parameters of air, water, land and soil, and noise related to coal mining by consultation with experts from industry and academia. Finally, the parameters have been categorized in accordance with the level of threat they pose to the environment by assigning weight using the Bradley–Terry model considering attitudinal data acquired by a questionnaire survey.
Findings
It is found that coal mining has a relatively higher impact on four attributes of “air pollution” (suspended particulate matter [SPM], respiratory particulate matter [RPM], sulfur dioxide [SO2] and oxides of nitrogen [NOx]), followed by “land and soil pollution” (deforestation and surface structure diversion), “noise pollution” (vehicle movement) and “water pollution” (water hardness, total solids (TSS/TDS) and iron content). It is also found that raising the air concentration of SPM and RPM results in increased respiratory and cardiopulmonary mortality. Therefore, reducing dust concentrations into the air generated during coal mining is recommended to reduce air pollution caused by coal mining, which will reduce contamination of water and land and soil.
Research limitations/implications
The model built in this study is a hypothesized model that relied on the experts' opinions considering the parameters of coal production only. However, the parameters related to the usage of coal and its consequences have been excluded. Further, only industrial and academic experts were considered for this study; however, they excluded local people, coal mining personnel, policy authorities, etc. Therefore, the study findings might differ in real circumstances. The research can further be reproduced by considering the parameters related to the use of coal and its consequences, considering the opinions of the local people, coal mining personnel and policy authorities.
Practical implications
Categorizing the parameters according to the threat they pose to the environment due to coal mining can help the decision-maker develop an effective policy to reduce environmental pollution due to coal mining by considering the parameters on a priority basis. In addition, the results further help the decision-makers to assess the environmental impact of coal mining and take necessary action.
Originality/value
The study has developed a framework using the Bradley–Terry model to categorize the environmental parameters of coal mining to develop effective environmental policies, which are original and unique in nature.
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Zhongtian Li, Jing Jia and Larelle (Ellie) Chapple
This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance…
Abstract
Purpose
This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance. Specifically, the authors consider the presence and effectiveness of the sustainability committee.
Design/methodology/approach
Using a sample of Australian firms (2002–2016), the presence of a sustainability committee and sustainability committee effectiveness (consisting of 12 sustainability committee characteristics) are examined. Firms’ environmental performance is measured by Thomson Reuters Asset4 ratings.
Findings
The authors confirm prior findings of a positive relationship between the presence of a sustainability committee and the firm’s environmental performance. More importantly, sustainability committee effectiveness is found to be positively associated with environmental performance, indicating the active role that the composition and function of the sustainability committee plays in enhancing environmental performance.
Practical implications
The findings are of interest to directors and managers who are interested in improving firms’ environmental performance, in addition to investors and regulators who are concerned about environmental performance.
Originality/value
This study meaningfully expands the extant literature that studies the sustainability committee in at least three ways. First, the authors evidence the effect of an unexplored dimension of committee heterogeneity (sustainability committee effectiveness) by hand-collecting detailed information of sustainability committee members. Second, the authors distinguish from prior studies, in that the authors test the direct relationship between sustainability committee effectiveness and environmental performance. Third, by adopting different robustness tests of endogeneity along with sampling firms in various industries over 15 years, the authors offer more compelling and more comprehensive evidence in this regard. Broadly, the authors enrich the literature on corporate governance and environmental performance.
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Mohammadreza Amiri Khorheh, Frank Moisiadis and Hoda Davarzani
The purpose of this paper is to identify and categorize the social and environmental impacts of transportation systems, and address the appropriate solutions to mitigate and…
Abstract
Purpose
The purpose of this paper is to identify and categorize the social and environmental impacts of transportation systems, and address the appropriate solutions to mitigate and manage these impacts in order to achieve sustainability.
Design/methodology/approach
This research performs a comprehensive literature review to suggest a framework on socio-environmental impacts of transportation and related solutions. The proposed framework is analyzed through quantitative methods and a survey study in freight transport.
Findings
Findings support the direct relation of potential solutions and socio-environmental impacts of transportation. All four categories of solutions (technological, socio-economic and political, cultural and behavioral, and infrastructure related) reveal direct impact on reduction of environmental impacts. However only technological solutions were found to be influential on social impacts of the transportation.
Originality/value
To the best of the authors’ knowledge there has not been any comprehensive framework covering social and environmental impacts of transportation in the literature. In addition, this paper categorizes potential solutions to enhance socio-environmental performance of the transportation and investigates their effectiveness.
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Leorey Marquez, Nariida Smith, David Kilsby, Mike Taylor and Rocco Zito
A study to investigate the sensitivity of urban freight patterns to various greenhouse abatement policy measures is underway with Metropolitan Sydney being used as the case study…
Abstract
A study to investigate the sensitivity of urban freight patterns to various greenhouse abatement policy measures is underway with Metropolitan Sydney being used as the case study area due to the availability of detailed freight and passenger network level data and models at the New South Wales Transport Data Centre (TDC). The study is designed to build on methodologies under development by TDC to derive freight traffic due to total requirements for freight and relative requirements for categories of goods from actual or forecasted commodity flows and associated information. This paper describes the selection of candidate policy measures for investigation and presents the methodology and processes used in modelling their impacts on urban freight patterns. The discussion will focus on six scenarios which provide policy instruments for application to a 1996 base case. Some results of the modelling of these scenarios will then be presented and issues arising from the study discussed. Special attention will be given to the relative changes in travel characteristics and emissions brought about by these instruments.