<p>The forests are essential for healthy environment. Trees which are part of the</p><p>forest help to stabilize the forest soil, improve soil fertility, reduce the velocity of</p><p>wind, protect watershed and reduce the amount of carbon released into the</p><p>atmosphere. Many industries use trees as raw materials and in most cases impact</p><p>the environment, but there are great differences in the impact they make. There is</p><p>a need therefore to continually evaluate the operational activities of these</p><p>industries to ensure that the environment is protected. The use of environmental</p><p>management systems like ISO and EMAS standards has helped in the evaluation</p><p>of organizations and industries.</p><p>In this thesis, two sawmills Iretunde and Irepodun in Etsako-West local</p><p>government area Edo state Nigeria were evaluated with the aim to determine their</p><p>operational activities and how the environment is being affected by them. Subaims</p><p>were to determine the most significant environmental aspects of the sawmill</p><p>and their organizational structure. In actualizing the aim of this thesis, literature</p><p>review, site investigation as well as oral interview of the staff and management of</p><p>both sawmills were conducted. In the evaluation of the environmental aspects, the</p><p>detailed method of environmental impact evaluation by Ammenberg (2004) was</p><p>used were each environmental aspect that was weighted against nine identified</p><p>criteria.</p><p>The result obtained from the environmental aspect evaluation of both sawmills</p><p>shows that the use of raw materials and emissions to air are the most significant</p><p>environmental aspects. In conclusion, it was observed that the both sawmills are</p><p>well structured and carry out their operational activities effectively. Neither of</p><p>them has registered under any environmental management system but there is a</p><p>need for them to do so in order to help check their operational activities in order to</p><p>reduce their environmental impact.</p>

The forests are essential for healthy environment. Trees which are part of the forest help to stabilize the forest soil, improve soil fertility, reduce the velocity of wind, protect watershed and reduce the amount of carbon released into the atmosphere. Many industries use trees as raw materials and in most cases impact the environment, but there are great differences in the impact they make. There is a need therefore to continually evaluate the operational activities of these industries to ensure that the environment is protected. The use of environmental management systems like ISO and EMAS standards has helped in the evaluation of organizations and industries. In this thesis, two sawmills Iretunde and Irepodun in Etsako-West local government area Edo state Nigeria were evaluated with the aim to determine their operational activities and how the environment is being affected by them. Subaims were to determine the most significant environmental aspects of the sawmill and their organizational structure. In actualizing the aim of this thesis, literature review, site investigation as well as oral interview of the staff and management of both sawmills were conducted. In the evaluation of the environmental aspects, the detailed method of environmental impact evaluation by Ammenberg (2004) was used were each environmental aspect that was weighted against nine identified criteria. The result obtained from the environmental aspect evaluation of both sawmills shows that the use of raw materials and emissions to air are the most significant environmental aspects. In conclusion, it was observed that the both sawmills are well structured and carry out their operational activities effectively. Neither of them has registered under any environmental management system but there is a need for them to do so in order to help check their operational activities in order to reduce their environmental impact.

Environmental issues have been highly in focus for several years. With the development of EMS, many companies get environmental improvements through implementing EMS. Also, "green logistics" turns out to be a popular issue. But the combination of environment issues and logistics system is rarely found in the previous researches. Therefore, environment-oriented logistics system design becomes the topic described here. The purpose of the thesis is to see potential of integrating environment issues into logistic system by literature review and case study. With the help of our supervisors, two Swedish companies Sandvik SMT and FLB Logistik become case companies in the thesis. The analysis is based on literature review about logistics and environment, the information from both companies‟ websites as well as face-to-face interviews. In analysis part, how logistics systems and environmental issues interact with each other is illustrated firstly. A proposed model based on logistics system decision-making model is shown. SWOT analysis is used to explain the outcomes and challenges of implementing EMS in Sandvik SMT. At last, the conditions such as customer environmental requirement and the cost for using EMS are briefly described. Based on the research, further study should begin with the collection of quantitative data about environmental performance from manufacturing companies, suppliers, as well as retailers. More recommendations are given in the conclusion part.

The extraction of raw materials has environmental impacts. Forestry and the extraction of coal, oil, natural gas, gold and other minerals can have serious impacts on the environment. Exploration and evaluation, development activities, production and mine closure result in high costs. The years of waiting between the start of exploration, commencement of production and mine closure create specific challenges in accounting for mining organisations. Most of the damages caused by mining activities cannot be hidden because of the processes involved, it is best to prevent it rather than avoidance. It is important to implement Environmental Management Accounting (EMA), which will assist in presenting a decision-making system for corporations. The system measures and promotes environmental performance by identifying effective cost assessment structures. This study assessed the awareness of environmental management accounting in the mining industry. An analytical methodology was used. A questionnaire was administered to a selected group of participants. It was based on the employee’s understanding of their organisation’s practices or point of view on environmental issues to build a case about the awareness of environmental management accounting. Selected participants were mine management or mine production personnel, financial practitioners and environmental practitioners from different mining organisations in the Gauteng, Mpumalanga and North-West provinces of the Republic of South Africa. All participants in the study are employees in the mining industry. Mine management is less aware of environmental management accounting compared to environmental and financial practitioners. Mine production personnel only perceive environmental issues as costs to the operations. This group rated compliance with regulation as the main driver for their organisation’s environmental management system. Gauteng province is more aware of environmental management accounting compared to Mpumalanga and North West provinces. Organisations with high annual turnover tend to disclose more financial environmental information than those with low annual turnover. Organisations explain and classify environment-related costs differently according to the intended use of the cost information. There are standards and measures to collect and record environmental and accounting information stipulated in ISO14001 including environmental management systems (EMS) in different organisations. Systems and measures put in place ensure good environmental performance in the mining operations. The tracking and reduction in the amount of energy, water and materials used by organisations may result in environmental benefits. Employees should have environmental cost information associated with their operations in order to minimise environmental impacts of an organisation. The findings of the study indicated low levels of awareness of environmental management accounting in the mining industry; however, there is a higher level of awareness of environmental impacts and costs, environmental management system and financial environmental information. The level of rating at which organisations generate and record physical and monetary information of environmental management accounting is higher. / MBAm, North-West University, Potchefstroom Campus, 2014

Som ett universitet som har erhållit bottenbetyg bland statliga myndigheter 2009 har KTH idag en vision om att bli ett av Europas ledande universitet inom miljö och hållbar utveckling. Syftet med detta examensarbete var att undersöka KTH:s energianvändning utifrån ett systemperspektiv med delsyftet att resultatet ska kunna användas som ett underlag med konkreta förbättringsförslag. För att uppnå detta har en energikartläggning av KTH:s skolor och nulägesbeskrivning utförts. Vidare har en intervjustudie genomförts för att erhålla en fördjupning i det energiarbete KTH och Akademiska Hus bedriver i dagsläget. Kartläggningen har påvisat minskning i energianvändningen i samtliga skolor, där ABE-skolan under 2015 visar en förbrukning på 3988 MWh vilket innebär en minskning på ca 30 % mot 2011 (5690 MWh). ICT-skolan uppvisar lägst minskning med ca 8 %. KTH:s skolors totala energianvändning kommandes från fastigheter uppgår till ca 188 GWh. Resultatet av examensarbetet visar på att KTH:s miljöarbete tidigare inte har legat på en tillfredsställande nivå samt att den befintliga hyresmodellen mellan KTH och Akademiska Hus inte skapar incitament för förbättringar i energifrågan från KTH:s sida. Vidare framkommer det att Akademiska Hus och KTH har haft olika ambitionsnivåer i energifrågan, samt att energirapporteringsverktyget som KTH har till sitt förfogande har tydliga förbättringspotentialer, där avskiljning av fastighets - och verksamhetsel är ett av dem. Detta skulle tillåta tydligare uppföljningar av uppsatta energimål inom KTH vilket idag inte är fallet. Några av de förbättringsförslag som slutsatsen landar i kan sammanfattas som: Tillskapa en motpart på KTH till energistrategrollen på AH, vilket skulle förenkla kommunikationen mellan parterna och lyfta fram energifrågan inom KTH. Starta en diskussion kring hyresmodellen och förbättra den så att incitament kan skapas främst för KTH.  Utveckla ett förbättrat energirapporteringsverktyg. / As a University that has been low rated amongst government agencies 2009, today KTH has a vision to become one of Europe’s leading universities in sustainable development. The aim with this paper is to investigate the energy consumption at KTH from a systems perspective. Another purpose is that the result could be used as a guideline for future work. The paper involves mapping of the energy consumption in the schools of KTH and a description of the current state regarding the energy work. Further, an interview survey has been performed in order to achieve a better understanding of how Akademiska Hus and KTH relates to the energy topic. The mapping shows that all schools shows a reduction in their energy consumptions, where ABE by the year 2015 has an energy consumption of 3988 MWh which is a decrease by 30 % compared to 2011 (5690 MWh). The lowest reduction is shown by ICT which counts to 8 %. The total energy consumption coming from facilities at KTH is counted to approx. 188 GWh. The result of this paper shows that the environmental work of KTH have not been on a satisfying level and that the current rental model between KTH and Akademiska Hus does not encourage progress in the energy topic at KTH. Further, it is proven that Akademiska Hus and KTH have different levels of ambition in the energy matter, and that the energy reporting tool that is provided to KTH has clear improvement potentials, where a distinction between property – and operation electric is one of them. This would allow clearer follow-ups of the energy goals in KTH, which is not the case today. A summary of improvement suggestions from the conclusions of the study are:   Create a counterpart at KTH to the energy strategist at AH that could facilitate the communication between the parties and highlight the energy issues at KTH.   Start a discussion concerning the rental model and improve it, to create incentives for energy savings mainly at the KTH side.   Develop and introduced an improved energy reporting tool.

Fler företag väljer att ISO-certifiera sig inom kvalitets- och miljöledning vilket medför krav på stora mängder dokumentation. Det kräver en metodisk och strukturerad hantering för att kunna leta fram rätt dokument i rätt version, annars går värdefull arbetstid åt till att leta. Som hjälpmedel finns dokumenthanteringssystem och det finns många tidigare utförda studier kring området. Studier med fokus på hantering av ISO9001- och ISO14001-dokumentation med hjälp av dokumenthanteringssystem är däremot av begränsad omfattning. Därför har syftet med den här studien varit att undersöka vilka krav ISO-certifierade verksamheter ställer på ett dokumenthanteringssystem. Ett dokumenthanteringssystem är ett IT-baserat hjälpmedel för att hantera dokument. Inom ISO används två typer av dokument: specificerande och redovisande dokument. ISO ställer krav på hanteringen av de här dokumenten. Tidigare studier ger rekommendationer på andra krav som bör ställas på ett dokumenthanteringssystem och dokumenthanteringsprocessen. Studien baseras på en litteraturgranskning av tidigare studier och av en fallstudie. Då det finns få tidigare studier inom området användes en metod i fallstudien inspirerad från en artikel som berör området kring implementering av dokumenthanteringssystem i kvalitetscertifierade verksamheter. Vår studie resulterade i en relativt generell, grundläggande kravställning på ett dokumenthanteringssystem för ISO-certifierade verksamheter. Kravställningen innehåller bland annat krav på hanteringsprocessen och systemets roller. Studien poängterade även de brister som kan uppkomma då ett dokumenthanteringssystem inte används till exempel bristande överblick och kontroll över dokumenten samt problem med versionshantering. Studien visade också att ett dokumenthanteringssystem rekommenderas som hjälpmedel i dokumenthanteringen utifrån flertalet fördelar såsom mindre administrativt arbete och bättre styrning av dokument.

本研究探討台灣企業實施環境風險管理與資金成本及財務績效之關係。以ISO14001環境管理系統認證做為實施環境風險管理的指標，研究實施環境風險管理的企業在資金成本與財務績效上是否具有較佳之表現。本研究以截至2011年4月通過ISO14001認證之上市櫃公司為實驗組，以及未曾通過認證之公司為對照組。並分為三部份進行迴歸分析，其主要研究結果如下： (一) 實施環境風險管理對債劵資金成本有負向影響。但對股東權益資金成本是正向顯著的影響。因股東權益占公司資金比重較大，故加權平均資金成本亦為正向顯著影響。 (二) 在財務績效的部份，大都支持企業實施環境風險管理時，與財務槓桿呈負向關係。並且實驗組均支持通過年數越長對稅盾有負向影響。此外，實驗組全體產業與實驗組非高污染性產業，通過認證時間越長，則對系統性風險有負向顯著影響。但實驗組高污染性產業之環境風險管理與系統性風險則無顯著相關。 (三) 由實驗組與對照組之研究比較，發現支持實施環境風險管理之公司具有較低之大股東持股比。 (四) 根據實驗組之研究，發現公司通過環境風險管理之認證，與外資法人投資比率有正向關係。但實驗組與對照組之比較，通過認證與否則對外資呈負向顯著的關係。實驗組高低汙染性產業比較中，高污染性產業僅通過認證年數與外資投資比率呈顯著相關，但非高污染性產業則不論是否通過認證與通過年數，均與外資投資比率呈正向顯著相關。 關鍵字：ISO14001環境管理系統、環境風險管理、資金成本、財務績效。 / This study investigates the relationship between implementing environmental risk management and cost of capital and financial performance for the public companies in Taiwan. Using the ISO14001 environmental management system certification as the indicator of environmental management, this thesis explores whether the companies implementing the environmental risk management system will possess lower the cost of capital and better financial performance. Among the sample firms, the companies with ISO14001 certification in year 2011 are regarded as the experimental group, and the companies have not been certified as the controlled group. Then this study conducts regression analyses for environmental risk management. The major findings are as follows: 1. Implementation of environmental risk management and the capital cost of bonds have a significantly negative relationship. However, the capital cost of equity shows a significantly positive relationship. Since shareholders' equity is a greater proportion on the company's funds in the sample firms, so the weighted average cost of capital also presents a significantly positive relationship. 2. Regarding the relationship between firm’s financial performance and its environmental risk management, this study finds that financial leverage exhibits a negative relationship. The experimental group supports that the companies with ISO14001 certification for longer years have a negative relationship with their tax shields. Besides, in the entire experimental group and experimental group of non-highly-polluting industries, the systemic risk shows a negative relationship with the longer years of certification. However, environmental risk management and the systemic risk do not present significant correlation in the experimental group of highly-polluting industries. 3. The comparison between the experimental group compared and the controlled group support the hypothesis that implementation of environmental risk management can have a lower ratio of large shareholdings. 4. The study of experimental group supports that foreign investors’ shareholdings have a positive relationship with the firms passing the certification. However, the comparison between the experimental group and the controlled group shows certification and foreign investor negatively related. In highly-polluting industries, the number of certified years is the only factor influencing foreign investors’ shareholdings. In non-highly-polluting industries, passing the certification and number of certified years both are positively associated with foreign investors’ shareholdings. Keywords：ISO14001 environmental management system, environmental risk management, cost of capital, financial performance.