Last year the Department of the Environment, Food and Rural Affairs (DEFRA) released a new set of revised guidelines upon environmental reporting practices for U.K companies. Two industrial sectors were selected – the Water industry and the Energy industry – and the most recent Environmental Reports produced by companies in these sectors were subjected to content analysis where the coding framework was heavily based on the DEFRA guidelines. Results are reported for the two industries separately and the (...) two industries are also compared. Whilst sectoral differences were found it was clear that many companies addressed most of the issues raised in the guidelines. However, others did not. Whilst no conclusions can be made about the quality of reporting the main areas of emphasis in each sector can be determined. (shrink)

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental (...) planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures. (shrink)

Increasingly the business community is being asked to respond to growing societal concerns about the environment. One business response which has been widely researched from a number of aspects has been the development of standalone environmental reports. However, one key aspect which has not yet been fully investigated is the impact of environmental reporting upon organisational activity. Using an institutional theory perspective, this paper provides a framework for the examination of the embedding of environmental reporting (...) structures into organisational processes and culture. Using this outline framework to analyse existing literature, the paper concludes that there are many issues about the impact of environmental reporting which are still unclear and that many of the attributes of the environmental agenda suggest that it could be another management fad. (shrink)

This paper adopts the lens of environmental ethics to explore whether there is a disparity between the ethical approaches of a company in comparison to those expressed by stakeholders in relation to environmental issues, specifically those communicated through the corporate environmental report. Discourse analysis is adopted to explore the environmental section of the sustainability reports of the case study company as compared to the responses of a sample of the company’s stakeholders, using the lens of three (...) branches of environmental ethics: utilitarianism, deontology and virtue ethics. Results indicate that the ethical approaches expressed in the case study company’s environmental reports were grounded in utilitarianism and deontology, in contrast to a virtue ethics approach expressed by external stakeholders. The disparity widened as the relationship between the company and the stakeholder became less direct. This disparity signals a failure to meet one of the primary purposes for preparing sustainability reports: to engage with stakeholders. As such this research contributes to the literature by identifying a disparity in the how this information is communicated compared with how it is perceived by stakeholders. This has important implications for the success of current stakeholder engagement practices. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the (...) conflicting interpretations in the literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

This study uses panel data to investigate the different roles of the Chinese government in influencing companies’ decision making about corporate environmental reporting (CER) via a two-stage process. The results show that the Chinese government appears to mainly influence the decision whether to disclose or not, but has limited influence on how much firms disclose. The results also show that the traditional model of authoritarian capitalism (under which state-owned enterprises [SOEs] are the major governance arrangement) is transforming into (...) a new model. In the new model of authoritarian capitalism, the Chinese government uses newer, more sophisticated tools to manage both state-owned and non–state-owned companies. In addition, these new governance arrangements appear to be more efficient than the traditional model. The findings of this study have implications for both the Chinese government and for Chinese companies, as well as making important contributions to the literature and knowledge of CER in China. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The (...) firms’ voluntary disclosures according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

Based on a case study of a large multinational group, this paper addresses the way in which social and environmental reporting systems were changed and the consequences and controversies associated with this change. Drawing on Power’s work on the processes by which things are made auditable via underlying systems, we focus on how and why a specific programme with auditability as its ultimate aim changed the basis on which the external social and environmental report was prepared. Our (...) analysis demonstrates that the perceived alignment with the financial report preparation and the explicit pursuit of auditability legitimized SER and paved the way for data systems to be changed. The programme borrowed authority from financial accounting technologies not only to make a system change but also to push SER internally, as we suggest that an intraorganizational group used the programme to ensure the existence and organizational status of SER. However, we also illustrate some of the practical challenges associated with this change, which include issues related to internal control and the establishment of organizational boundaries. (shrink)

Ecological objectives in environmental reports usually promise a high degree of environmental responsibilities in a company’s activities. Several studies have already highlighted that most companies do not keep their promises since stakeholders’ expectations and a company’s capabilities for internal adjustments do not always match. Thus, a company might use strategic reporting in order not to endanger its legitimacy. However, no study so far has demonstrated how companies use different legitimacy strategies in reporting their environmental objectives (...) over time. To achieve this in our study, we focus primarily on findings from legitimacy theory in combination with the legitimacy strategies suggested by Lindblom Social and environmental accounting: developing the field, Sage, Los Angeles, pp 51–63, 2010). To test our theoretical framework empirically, we analyze 260 corporate environmental reports of German DAX companies between the years 2000–2014 by coding all disclosed objectives within these reports. Based on this longitudinal approach, we are able to identify reporting patterns of the different companies that provide insights into those companies’ environmental reporting legitimacy strategies. Overall, this study contributes to research on voluntary disclosure by showing that a comprehensive analysis of the reporting pattern of disclosed objectives allows the identification of certain legitimacy strategies. (shrink)

We examine current practices in the development and communication of social and environmental reporting (SER) in the UK retail banks. Empirical data was triangulated between semi-structured interviews with bank executives, bank sustainability reports, and third-party sustainability entrepreneur initiatives (termed 'SEIs') to identify current practices and growth areas. We use social contract theory to examine how these social and environmental retail banks developed their SER practices. Our findings reveal that SER practices are crucial for pursuing more positive social (...) and environmental values. We clarify the role of SER as a form of integrated reporting (IR) to assess and improve the usefulness of the IR reporting practices. The SER practices also appear to have benefited from the presence of a number of SEIs in the sampled banks who specialise in commercialising social and environmental projects. In addition, methodical analyses of SER components assist managers and regulators in determining which components are meaningful to stakeholders. (shrink)

Periodical reports are important information sources for investors and society to monitor, contribute to, and allocate resources to listed companies contributing to environmental sustainability. This article provides a preliminary investigation into environment-related information disclosure in annual reports of 61 representative companies in Vietnam, a country that has a rapidly developing stock market and is highly vulnerable to the impacts of climate change. It was found that although most of the companies’ reports disclosed the goals to pursue sustainability and (...) class='Hi'>environmental protection (over 93%), only one-third of them genuinely reported investment in or research on environmental directions. The proportion of companies reporting detailed information on greenhouse gas emissions, energy consumption, water consumption, and waste production is relatively low; even among leading companies in sustainable development, the reporting rates for these indicators remained below 60%. We suggest that a separate mandatory annual report on environmental issues will increase businesses’ and society’s consciousness of environmental impacts. Transparent disclosure of environmental information will also offer an avenue to empower society to monitor, participate, and steer businesses toward sustainable development, thereby fostering an eco-surplus culture throughout the economic system. (shrink)

A recent initiative at Muffakham Jah College of Engineering and Technology, Hyderabad, India, has resulted in setting up a program called Centre for Environment Studies and Socioresponsive Engineering which seeks to involve undergraduate students in studying and solving environmental problems in and around the city of Hyderabad, India. Two pilot projects have been undertaken — one focusing on design and construction of an eco-friendly house, The Natural House, and another directed at improving environmental and general living conditions in (...) a slum area. The paper describes our attempts and experience of motivating our students to take interest in such projects. In an interesting development we invited a member of a student-faculty team at Massachusetts Institute of Technology (M.I.T.) that is doing a project in Nepal on safe drinking water. We report in our paper how the presentation by the guest from M.I.T. served as a catalyst for generating interest among civil and mechanical engineering students in our own projects. The paper includes contributions from one of our students and the M.I.T. staff member, reporting on their experiences related to the slum development project. (shrink)

Ethical and sustainable business practices in global supply chains have become a major concern for firms. Media stakeholders hold firms accountable for the environmentally unethical behavior of their suppliers. Based on agenda-setting theory and stakeholder theory, this study presents a model that shows how various internal and external factors explain media reporting of environmental supply chain sustainability risks. It also examines the role of firms’ risk avoidance practices. The study uses regression analysis of secondary data from 541 buying (...) firms. The results show that the size and brand visibility of buying firms, and their affiliation to high-risk industries increase the frequency of media coverage of suppliers’ environmental misconduct, while their affiliation to high-risk countries decreases the frequency of media coverage. In addition, companies can reduce media coverage by implementing proactive supply chain sustainability risk avoidance practices. However, reactive supply chain sustainability risk avoidance practices are not effective in reducing media coverage. (shrink)

Sustainability reporting guidelines developed by Global Reporting Initiative provide a systematic approach for the companies to report their performance on social, environmental, and economic dimensions of sustainability. This study compared the sustainability reports of leading Indian public and private sector companies. Reports were analyzed based on GRI guidelines toward their reporting on sustainability. A numerical score from 0 to 3 was assigned for each of the 84 performance indicators of the GRI 2011 guidelines based on inclusiveness (...) of sustainability report. The analysis showed that reporting on economic dimension was comparatively better as compared to social and environmental dimensions. Sampled companies did not show much difference in their reporting practices on economic performances. However, considerable difference was observed in their reporting practices on environmental and social dimensions. Reporting practices of Tata Steel were better in all dimensions of sustainability and emerged as a responsible company on sustainability reporting. (shrink)

People differ in their personal commitment to fighting climate change and protecting the environment. The question is, can we validly measure people’s commitment by what they say and what they claim they do in opinion polls? In our research, we demonstrate that opinions and reports of past behavior can be aggregated into comparable depictions of people’s personal commitment to fighting climate change and protecting the environment. In contrast to the commonly used operational scaling approaches, we ground our measure of people’s (...) environmental attitudes in a mathematically formalized psychological theory of the response process—the Campbell paradigm. This theory of the response process has already been extensively validated, and its relevance for manifest behavior has repeatedly been shown as well. In our secondary analysis of Eurobarometer data from 28 European countries, we apply the Campbell paradigm to a set of indicators that was not originally collected to be aggregated into a single scale. With our research, we propose a distinct way to measure behavior-relevant environmental attitudes that can be used even with a set of indicators that was originally atheoretically compiled. Overall, our study suggests that the Campbell paradigm provides a sound psychological measurement theory that can be applied to cross-cultural comparisons in the environmental protection domain. (shrink)

The purpose of this study is to explore the extent and nature of sustainability disclosure practices of companies from environmentally sensitive industries in India. It further investigates the influence of potential determinants on sustainability information disclosure of the companies. The study analyzed the data of 57 energy and mining companies included in NIFTY500 index at National Stock Exchange of India (NSE) for the period 2016 to 2019. In the present study, environment, social, and governance (ESG) parameters were considered to measure (...) the corporate sustainability disclosure practices. Panel data analysis was conducted to investigate the impact of possible determinants on sustainability reporting. The results indicate that variables, such as firm size, market capitalization, and a standalone sustainability reporting, are positively associated with the sustainability information disclosure of companies. The finding also suggests that policymakers should promote a standalone sustainability reporting based on Global Reporting Initiative (GRI) standards and also broaden the existing scope of business responsibility reporting in India. Overall findings should help the policymakers and regulators to assess and advance the disclosure reforms to improve sustainability reporting in India. (shrink)

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with (...) previous studies, and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

"Speculative Realism in Environmental Education and the Philosophy of Education" was a joint research symposium for the networks on Environmental and Sustainability Education (NW 30) and Philosophy of Education (NW 13), held at the European Conference of Education Research (ECER), 25 August, 2023, in Glasgow, Scotland. The symposium aimed to open up discussion on renewed interest in realisms in the field of philosophy, and what that might mean for education research and the field of environmental education research (...) in particular. As backdrop, environmental education harbours strong democratic traditions as well as recognitions of relationships to a world that is composed by more than human positions and desires. The symposium then forms part of an ongoing discussion of how these positions are understood and intermingle in a rapidly changing world. The expectation of the event was to broaden discussion about the voices present in environmental education, human and otherwise, and sharpen engagement with established traditions within the field. In brief, three paper presentations and discussion by Graham Harman probed questions of: (a) the lightness and darkness of the objects of education, (b) who visibly desires which object in/as education, and (c) the risks of literalisms and correlationalisms in, for example, what is alluring to, and pursued by, educators. In other words, what we care about in and as environmental and sustainability education, what is perceived/treated as peculiar, and what is treated as normal and perverse to the realities of education in the Anthropocene, all matter to the work of speculative realism. (shrink)

In this paper I examine and assess an important developing trend in environmental ethics, environmental virtue ethics. I begin by providing a thorough survey of influential and representative contributions to environmental virtue ethics. Along with explaining these contributions to environmental virtue ethics I discuss their various strengths and weaknesses. In the second section I explain what I believe an environmental virtue ethic needs to do to complement other perspectives in environmental ethics. Then, using the (...) best aspects of previously published work along with some additional argument and analysis, I provide a concise portrait of an environmental virtue ethic that combines the advantages of Aristotelian virtue theory with the insights of contemporary environmental ethics. The environmental virtue ethic that emerges from this analysis and discussion is primarily a philosophical praxis. It provides a model of living well in which an understanding of and a concern for the environment human is constitutive of human flourishing. As a praxis this environmental virtue ethic articulates an account of human flourishing with a view to suggesting how a person can improve her own life by working to preserve wild nature. (shrink)

Using a purposive sample with an even distribution of 299 non-Hispanic Whites, 294 African Americans, 292 Asian Americans and 295 Hispanics, we test a moderated mediation model that examines the relationship between self-reported news media consumption (e.g., non-conservative and conservative) and environmental behavioural intentions. Our study found evidence supporting the mainstreaming hypothesis (converging attitudes) across key variables within the theory of planned behaviour (TPB). Our results also reveal non-conservative outlets to be associated with more favourable environmental attitudes, subjective (...) norms and perceived behavioural control, while conservative outlets are associated with less favourable levels for two of these three variables. Results also indicate conditional indirect relationships between non-conservative news use on behavioural intentions through our TPB variables, which vary by race/ethnicity. (shrink)

During the fall of 2001 (October 22–25), The Norwegian Radiation Protection Authority (NRPA) and the Agricultural University of Norway arranged a consensus conference on the protection of the environment against ionising radiation. The motive for the conference was the need to study the ethical and philosophical basis for protection of nature in its own right. The conference was funded by Nordic Nuclear Safety Research (NKS), in cooperation with the International Union of Radioecology (IUR). The National Committee for Research Ethics in (...) Science and Technology (NENT) was hired as facilitators for the consensus process. This paper will give a brief outline of the aims and method of the conference, distinguishing these from other kinds of consensus conferences. The paper ends with some general reflections on the appropriateness of seeking consensus on ethics-related issues among experts. (shrink)

The paper is principally concerned with (a) outlining the range of possibilities that exist for organisations which wish to undertake environmental and sustainability reporting and (b) suggesting particular approaches as the more desirable. But the paper also attempts to show that there is an important difference between environmental reporting and reporting for sustainability, and that, so far, efforts to encourage organisations to voluntarily undertake either have not been successful. Environmental reporting is business-centred and (...) there are a number of practicable ways in which it can be undertaken. The most notable of these are the UN CTC approach to financial environmental reporting plus the Compliance-with-Standard Report. Reporting for sustainability is life-centred and, whatever method we adopt it is likely to show that western organisations are not currently sustainable. The concept of sustainability is widely underestimated and misused in business and political circles. This is explored and the real meaning of sustainability operationalised. Environmental reporting and sustainability reporting are shown to be essential and practicable. It is argued, however, that there is little or no prospect of widespread, systematic reporting by corporations without a major regulatory initiative. (shrink)

Environmental landscaping is known to build, plan, and manage landscapes that consider the ecology of a site and produce gardens that benefit both people and the rest of the ecosystem. Landscaping and the environment are combined in landscape design planning to provide holistic answers to complex issues. Seeding native species and eradicating alien species are just a few ways humans influence the region’s ecosystem. Landscape architecture is the design of landscapes, urban areas, or gardens and their modification. It comprises (...) the construction of urban and rural landscapes via coordinating the creation and management of open spaces and economics, finding a job, and working within a confined project budget. There was a lot of discussion about global warming and water shortages. There is a lot of hope to be found even in the face of seemingly insurmountable obstacles. AI is becoming more significant in many urban landscape planning and design elements with the advent of web 4.0 and Human-Centred computing. It created a virtual reality-based landscape to create deep neural networks (DNNs) to make deep learning (DL) more user-friendly and efficient. Users may only manipulate physical items in this environment to manually construct neural networks. These setups are automatically converted into a model, and the real-time testing set is reported and aware of the DNN models that users are producing. This research presents a novel strategy for combining DL-DNN with landscape architecture, providing a long-term solution to the problem of environmental pollution. Carbon dioxide levels are constantly checked when green plants are in and around the house. Plants, on either hand, remove toxins from the air, making it easier to maintain a healthy environment. Human-centered Artificial Intelligence-based web 4.0 may be used to assess and evaluate the data model. The study findings can be sent back into the design process for further modification and optimization. (shrink)

This work documents the ethical dilemmas faced by anthropologists and researchers in general when investigating Amerindian communities.

The financial services sector has the potential to be an important driver for improved corporate social and environmental responsibility through its control over corporate financing. But, so far, only ad hoc policy initiatives have arisen in the European Union and other countries. Because the financial services sector is where wholesale decisions regarding future development, and thus pressures on the environment, arise, the reform of investment and banking services to promote long term investment and better consideration of environmental impacts (...) may be an effective way to promote sustainable development. Reforms such as corporate environmental reporting requirements and lender liability for borrowers’ environmental harm, are some of the ways by which an institutional framework for mobilising financial organizations as instruments of environmental regulation could be constructed. (shrink)

Environmental Education is broadly discussed in the Federal Republic of Germany. The different conceptions may be classified as the cognitive, the emotive, the cognitive-experiential and the system-critical model. In the article, the role of institutions in the educational system, dealing with EE, is described. Current activities in empirical research work and some findings on EE in German schools are reported.

When environmental health researchers study hazards in the home, they often discover information that may be relevant to protecting the health and safety of the research subjects and occupants. This article describes the ethical and legal basis for a duty to warn research subjects and occupants about hazards in the home and explores the extent of this duty. Investigators should inform research subjects and occupants about the results of tests conducted as part of the research protocol only if the (...) information is likely to be accurate, reliable, and medically useful. Investigators should warn subjects and occupants about hazards they happen to discover while they are in the home, if a reasonable person would warn the subjects and occupants about those hazards. Investigators should not report illegal hazards discovered in the home to the authorities, unless those hazards constitute abuse or neglect of children or mentally disabled people living in the home. When investigators decide to warn research subjects and occupants about hazards in the home, they should take some steps to help them make effective use of this information, such as providing additional counselling or making a referral for remediation or medical treatment. Investigators should discuss these issues with research subjects during the informed consent process. (shrink)

The objective of the research was to explain the environmental impact in a district of Lima as a consequence of the cement production carried out by the factory in a traditional way. The study was conducted under the interpretative paradigm, with a qualitative approach, descriptive level, basic type and phenomenological design. The informants were a diverse group to obtain responses: eight people, including municipal employees and specialists, managers and residents. A semi-structured interview guide was used as an instrument and (...) the in-depth interview technique was applied. The criteria of scientific rigor were met transferability, credibility, dependability and auditability. The textual responses were processed with Atlas.ti, coding and interpretation were carried out using the inductive method. The results report that the factory produces cement in a traditional rustic way and emits highly harmful clinker, gases and cement dust that is spread in the air, water and soil of the district. It has been concluded that the toxic substances have a significant negative impact on the environment, polluting the air, soil and water. As a consequence of pollution, people's health has been affected, developing diseases such as skin and lung disorders. (shrink)

The paper is aimed at analyzing the contribution that the Global Reporting Initiative makes to the field of sustainability reporting. It provides an overview of the multitude of initiatives aimed at standardizing corporate social responsibility efforts on a global scale and highlights the ways in which the GRI can be distinguished from other international initiatives. By evaluating GRI's goals and its claims, the paper provides an overview of the strengths and weaknesses of this critical initiative. It includes a (...) discussion of changes and new strategies that GRI proposes as part of its recently introduced G3 Guidelines. The authors contend that, despite certain remaining challenges, GRI has much to offer a stakeholder community that has for many decades been starved of quality, measurable and accountable corporate social information presented in an accessible and understandable format. (shrink)

Citizens of Western democracies have long believed that the media should serve as watchdogs. Many feel one of the media’s most important watchdog duties is environmental reporting. As human progress has undoubtedly caused significant changes in the ecosystem, citizens have increasingly depended on the media to inform us about possible ill effects thereof. Though critics from both right and left have reservations about the actual fulfillment of this role by the press, most uphold environmental reporting in (...) principle. Hence, environmental journalism is growing in stature and respect. Even so, the work of Jacques Ellul puts forth an analysis of the watchdog function of the press that challenges key tenets of the liberal democratic presuppositions of our technological society. His analysis, which is of neither the right nor the left, raises questions that anyone who thinks seriously about the media and the environment should ponder, even those who ultimately disagree with Ellul’s position. (shrink)

Over the last several years, the environmental regulatory system has undergone radical changes. Various private normative schemes, ranging from corporate codes to environmental management systems, environmental reporting standards, project-finance codes and green indexes, have assumed an increasingly important role in the regulatory arena. The emergence of private environmental governance as an important transnational phenomenon raises two interrelated puzzles: efficacy and legitimacy. Underlying the efficacy puzzle is a deep-seated suspicion toward "soft" legal instruments, which to some (...) observers represent nothing but a coordinated form of "greenwash." The legitimacy question reflects a contrary concern — that these private regulatory structures represent new forms of global authority that are in need of distinctive legitimization. The Article begins with an outline of this new global terrain, exploring its historical evolution. It argues that the multiple links and cross-sensitivities between the different global private regimes have created a novel ensemble regulatory structure with positive enforcement and normative externalities. The Article then moves to examine the question of efficacy more generally, developing a nuanced understanding of the social dynamic of "soft-law" regulation, which rejects the binary logic underlying the "soft law"-"greenwash" narratives. Regarding the political dimension, the Article argues that this new ensemble network has brought about a new transnational political sphere which is associated with an extensive, cross-institutional quest for legitimacy. The Article then turns its focus to the field of sustainability indexes, focusing on the two leading global indexes: FTSE4Good Index Series and Dow Jones Sustainability Indexes. These indexes are taken as a prototypical case of transnational private ordering. Drawing on a close analysis of the indexes’ guiding documents and on interviews with senior executives from both organizations, the Article considers the unique features of these indexes as forms of governance and the paths through which they claim to affect society. It then moves to explore the mechanisms of legitimacy employed by FTSE4Good and DJSI, highlighting their distinctive visions of legitimization. A close examination of sustainability indexes generates insights, I will argue, regarding the field of private global environmental governance as a whole. In particular, it highlights both the new political opportunities created by the evolving network of transnational governance and the limits this new structure sets for radical critique. (shrink)

We study the sources of resistance to change among firms in the Canadian petroleum industry in response to a shift in societal level logics related to corporate environmental performance. Despite challenges to its legitimacy as a result of poor environmental performance, the Canadian petroleum industry was divided as to how to respond, with some members ignoring the concerns and resisting change (i.e., laggards) while others took action to ensure continued legitimacy (i.e., leaders). We examine why organizations within the (...) same institutional field responded differently, delaying the industry response. We found that one population of firms was aligned with increasing pressures from its stakeholders for improved environmental performance, and the other was influenced by local cultural, political, and economic ideals less demanding of environmental actions. Our results reveal that several factors both at the institutional field level and the organizational level affected how these two populations reacted to a changing societal logic. Implications for theory, practice, and future research are discussed. (shrink)

Despite recent empirical interest, the links between optimism and pessimism with pro-environmental behavior remain equivocal. This research is characterized by a reliance on cross-sectional data, a focus on trait-level at the neglect of state-level optimism–pessimism, and assessments of retrospective self-reported ecological behavior that are subject to response bias. To attend to these gaps, 140 North American adults were experimentally primed with bogus optimistic or pessimistic environmental news articles, and then asked to report their levels of state optimism–pessimism, intentions (...) to purchase green products, in vivo PEB, and support for geoengineering technologies. Results confirmed that optimistic environmental messaging enhanced the expression of state optimism, which then contributed to PEB and support for geoengineering. These results have important implications for the framing of environmental messaging intended to promote ecologically conscious behavior. (shrink)

Background: Human health is dependent upon environmental sustainability. Many have argued that environmental sustainability advocacy and environmentally responsible healthcare practice are imperative healthcare actions. Research questions: What are the key obstacles to healthcare professionals supporting environmental sustainability? How may these obstacles be overcome? Research design: Data-driven thematic qualitative analysis of semi-structured interviews identified common and pertinent themes, and differences between specific healthcare disciplines. Participants: A total of 64 healthcare professionals and academics from all states and territories of (...) Australia, and multiple healthcare disciplines were recruited. Ethical considerations: Institutional ethics approval was obtained for data collection. Participants gave informed consent. All data were de-identified to protect participant anonymity. Findings: Qualitative analysis indicated that Australian healthcare professionals often take more action in their personal than professional lives to protect the environment, particularly those with strong professional identities. The healthcare sector’s focus on economic rationalism was a substantial barrier to environmentally responsible behaviour. Professionals also feared conflict and professional ostracism, and often did not feel qualified to take action. This led to healthcare professionals making inconsistent moral judgements, and feeling silenced and powerless. Constraints on non-clinical employees within and beyond the sector exacerbated these difficulties. Discussion: The findings are consistent with the literature reporting that organisational constraints, and strong social identification, can inhibit actions that align with personal values. This disparity can cause moral distress and residue, leading to feelings of powerlessness, resulting in less ethical behaviour. Conclusion: The data highlight a disparity between personal and professional actions to address environmental sustainability. Given the constraints Australian healthcare professionals encounter, they are unlikely to shift to environmentally responsible practice without support from institutions and professional associations. Professional development is required to support this endeavour. The poor transference of pro-ecological behaviour from one setting to another is likely to have international implications for healthcare practice. (shrink)

Purpose of the article is to present the way of application of methodology of environmental metrics within the total environmental assessment framework. An inevitable part of sustainable development initiatives is sustainable measurement metrics. This kind of metrics is being represented by three sets of indicators: Environmental, Social and Economic. Sustainability measurement metrics tends to measure environmental safety, social responsibility and economic efficiency. Studying behaviour of companies in sustainability measurement metrics application, using another scientific method is well (...) welcomed. Methods used in article are synthesis, analysis, deduction and comparative analysis. We are synthesizing those methods in a presented model which examines quality of environmental improvements across departments of selected organization. In other words, the model is able to quantify an extent how individual managerial decision contributed towards overall improvement in environmental performance of whole organization. Model works with and additive elements. In order to derive results using multiplicative elements, we are using logarithmic method in a model. Scientific aim of the article is to synthesize scientific methods aimed at environmental performance measurement into unified and universal model usable by managements of small and medium-sized enterprises. The background of this mission is to ensure that environmental performance will be correctly reported, data delivered by various companies will be benchmarkable and consequently, Corporate Social Responsibility concepts worked out by individual organizations will be trustable. In the article, we are discovering that use of proposed universal model has marketable outcomes. Thanks to an existence of thriving markets valuating triple bottom line of sustainability, results delivered by the model helped to a company PintInox, S. p. A. to succeed at such kind of market. Conclusions the article delivers are pointing out an importance of interdisciplinary cooperation within field of sustainable development. (shrink)

This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were (...) then contrasted with their firms' actual environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. (shrink)

Individuals with idiopathic environmental illness with attribution to electromagnetic fields (IEI-EMF) claim they experience adverse symptoms when exposed to electromagnetic fields (EMFs) from mobile telecommunication devices. However, research has consistently reported no relationship between exposure to EMFs and symptoms in IEI-EMF individuals. The current study investigated whether presence of symptoms in IEI-EMF individuals were associated with a nocebo effect. Data from two previous double-blind provocation studies were re-analyzed based on participants’ judgments as to whether or not they believed a (...) telecommunication base station was “on” or “off.” Experiment 1 examined data in which participants were exposed to EMFs from Global System for Mobile Communication, Universal Mobile Telecommunications System, and sham base station signals. In Experiment 2, participants were exposed to EMFs from Terrestrial Trunked Radio Telecommunications System and sham base station signals. Our measures of subjective well-being indicated IEI-EMF participants consistently reported significantly lower levels of well-being, when they believed the base station was “on” compared to “off.” Interestingly, control participants also reported experiencing more symptoms and greater symptom severity when they too believed the base station was “on” compared to “off.” Thus, a nocebo effect provides a reasonable explanation for the presence of symptoms in IEI-EMF and control participants. (shrink)

Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and (...) corporate environmental disclosure scores, we provide strong and robust evidence that Buddhism is significantly positively associated with CER. This finding is consistent with the following view: Buddhism can serve as social norms to evoke the consciousness of social responsibility, and thereof strengthen CER. Our findings also reveal that the positive association between Buddhism and CER is attenuated for firms with higher law enforcement index. The results are robust to various measures of Buddhism and a variety of sensitivity tests. (shrink)

ABSTRACT:Many of humanity's most serious problems are global, intergenerational, and ecological, yet current institutions are poorly placed to confront such problems. In part, this institutional challenge reflects difficulties with our basic concepts and theories. Bioethics is a central area where such questions arise. Although some have argued for an environmentalized bioethics since its inception, biomedicine has thus far failed to embrace the challenge, and some accuse most bioethicists of being "asleep at the wheel" (Schenck and Churchill 2021). This paper discusses (...) the basic ethical challenge, offers the "perfect moral storm" analysis, and explores one promising new concept for bioethics, planetary health, in light of that analysis. Drawing on the foundational report of the Rockefeller Foundation–Lancet Commission (Whitmee et al. 2015) and using climate change as the example, the author argues that planetary health has significant strengths but also some weaknesses, and that identifying both is helpful in charting a path forward for environmentalized bioethics. (shrink)

This study investigates the distinct and joint effects of corporate social performance, firm size, and visibility on a company’s decision to disclose sustainability-related information through sustainability reports. It seeks to provide more nuanced explanations for why certain companies tend to extensively report on their sustainability performance. First, while prior studies have predominantly focused on environmental reporting, the current analysis considers comprehensive sustainability reports that include both environmental and social issues. Second, the article argues that the effects of (...) two important antecedents of legitimacy pressure—firm size and organizational visibility—should be analyzed separately rather than restricting the analysis on the effects of legitimacy pressure per se. Third, it argues that the hypothesized effects are nonlinear because the marginal costs and benefits of sustainability reporting vary with a company’s CSP level, its size, and its visibility in the public. Finally, although there is a strong link between CSP and sustainability reporting, the strength of this link depends on its size and visibility. The study of 280 companies in environmentally and socially sensitive industries provides considerable support for these hypotheses, including evidence that size and visibility independently affect sustainability reporting and that the shape of the CSP/sustainability reporting link is contingent upon firm size and visibility. (shrink)

With increasing awareness of environmental issues, there has been rising demand for environmental-friendly business practices. Prior research has shown that the implementation of environmental management practices is influenced by existing and potential stakeholder groups in the form of external pressures from legislators, environmental groups, financial institutions and suppliers, as well as internally by employees and owner/manager attitudes and knowledge. However, it has been reported that despite business owner/managers having strong “green” attitudes, the level of implementation of (...) environmental-friendly practices is low. In order to explore the connection between pressures for improved practices and the management actions taken, this article examines how influence from various stakeholders is related to awareness of environmental issues, and how this awareness relates to actions taken within the businesses to reduce the environmental impact of their operations. The results indicate that legislation does result in general environmental awareness, and that organizations are then willing to␣change their business processes and environmental strategies. However, despite their actions they have little awareness of the benefits that might arise from cost reductions from their environmental-friendly practices. Those influenced by their suppliers act to reduce waste, but do not put into place formal environmental management systems, or use environmental messages to market their goods or services. Nevertheless, it can be argued that they have a real commitment to environmental issues, as evidenced by a willingness to voluntarily contribute to environmental organizations. (shrink)

This article aims to improve the understanding of corporate governance and environmental reporting literature by analyzing the impact of board gender diversity (BGD) on environmental performance, environmental disclosure, and greenwashing behavior. The panel regression estimation technique with fixed effects was applied to Chinese firm data. As a result, it was found that more women who served on corporate boards enhanced the company's environmental performance and disclosures while limiting greenwashing behavior. The result indicated that women in (...) top management play a constructive role in establishing firms' active environmental initiatives. Furthermore, this relationship was nonlinear and exponentially increased when women's representation reached the threshold of 33.5% representation on board or higher. Based on the findings, no internal bias was found even after other governance and firm-level control factors and probable endogenies were considered and variable biases were omitted. Notably, the results present important implications for regulators and policymakers by highlighting the influential role of BGD in promoting environmentally responsible practices and reducing greenwashing. (shrink)

Although the same environmental regulations apply to all regions in China, legal enforcement can be different due to local economic development priorities. There is still a lack of knowledge about how regional disparities affect the operating performance results of the implementation of corporate environmental management practices, thus providing little information for foreign companies when they invest and develop their production base in China. To fill this research gap, this paper collects data from the Fortune 500 Chinese firms to (...) investigate the moderating role of regional disparities in affecting the performance results of corporate environmental management efforts based on the institutional theory. The disclosed corporate environmental responsibility practices serve as proxy to represent corporate environmental management practices. Content analysis approach was applied to collect and analyze CER practices published in the corporate reports of Chinese manufacturers. The results show that CER has a positive impact on operating income, while regional disparities influence the relationship between CER and corporate operating income. Specifically, CER and operating income are positively related in Eastern China; on the contrary, they are negatively related in Western China. This paper adds to the body of knowledge about environmental discrepancies in the same emerging economy, and provides insights for systematic consideration in terms of the issues of government environmental regulations and corporate environmental strategies. (shrink)

The purpose of this paper is to evaluate the quality of Environmental, Social and Governance (ESG) reporting of Spanish companies listed in the IBEX-35 stock index Firstly, it establishes four requisites for quality in ESG reporting. Secondly, it evaluates whether ESG reports comply with these requirements. Using a benchmark tool based on GRI3 we can conclude that the GRI has resulted in some standardization of corporate social and environmental reporting, particularly as regards to format, but (...) their approach to indicators is unlikely to produce high quality information that is relevant, comparable, complete and accessible to all stakeholders. Also, there seems to be evidence that reporting is orientated to satisfy shareholders and investors´ demands rather than to other stakeholders´. (shrink)

There is a growing global interest in social responsibility and sustainability across all sectors. Other than economic performance, stakeholders are now also concerned about the social and environmental impacts of corporations. Additionally, stakeholders are obtaining a higher salience level and expect organisations to operate sustainably. The banking sector has not been an exception, as banks can have significant impact on their customers, employees, and society in various ways. Given the intertwined links of Islam and ethical principles, it is expected (...) that Islamic banks will show a high level of commitment towards social responsibility (SR) and ethical practices. The current study investigates this issue by examining the annual reports of three fully-fledged Islamic commercial banks in Indonesia over the period of 2007 to 2011. It was found that only two of the investigated banks had continuous improvement in their SR disclosure. Additionally, it was revealed that the highest disclosures have been for ‘corporate vision’ and ‘board of directors and top management’, while the lowest disclosures were evident for ‘environment’ and ‘product, services and fair dealing with supply chain’. (shrink)