<p>Traditional product features such as price, quality and supply service have been extended and nowadays includes environmental aspects as well. It raises new and increasing demands on haulier companies. The transport sector is responsible for a large part of the pollutants causing today’s environmental problems. The business is being closely monitored and to operate environmental friendly is seen as one of the most important elements for the industry’s future development. Haulier companies must not only meet the restrictions of the government, but also respond to the customers’ demands on</p><p>environmental performance.</p><p>The aim of the study is to review the environmental demands of PNLs present customers and what they think their demands will look like in three years time. The scope of the survey is two-fold. The study will partly review if the changing environmental aspects can impact on supply service and price; and partly investigate the importance of an environmental certification. To reach the aim of the study qualitative interviews have been carried out with nine of PNLs present customers. The choice of customers has been made to represent</p><p>an overall picture of PNLs customer portfolio.</p><p>The study concluded that supply service and price is more important than environmental aspects today. The customers are prone to compromise on delivery time and price to the advantage of the environment. But it can not cost too much or take too long, and there must be a possible choice of transport.</p><p>There are today no expressed environmental demands on transport, but the conclusion is that it is only a matter of time before they will prevail. The results prove that environmental issues are estimated to be fundamental for hauliers in the future. It is seen as a competitive advantage to be at the leading edge of offering green transportation alternatives.</p><p>It is considered important today that hauliers pursue environmental issues aggressively. A certification according to ISO or other environmental management systems is considered less important. The results show that environmental management systems and an operative environmental framework will increase in importance in the future when choosing between hauliers.</p>

Traditional product features such as price, quality and supply service have been extended and nowadays includes environmental aspects as well. It raises new and increasing demands on haulier companies. The transport sector is responsible for a large part of the pollutants causing today’s environmental problems. The business is being closely monitored and to operate environmental friendly is seen as one of the most important elements for the industry’s future development. Haulier companies must not only meet the restrictions of the government, but also respond to the customers’ demands on environmental performance. The aim of the study is to review the environmental demands of PNLs present customers and what they think their demands will look like in three years time. The scope of the survey is two-fold. The study will partly review if the changing environmental aspects can impact on supply service and price; and partly investigate the importance of an environmental certification. To reach the aim of the study qualitative interviews have been carried out with nine of PNLs present customers. The choice of customers has been made to represent an overall picture of PNLs customer portfolio. The study concluded that supply service and price is more important than environmental aspects today. The customers are prone to compromise on delivery time and price to the advantage of the environment. But it can not cost too much or take too long, and there must be a possible choice of transport. There are today no expressed environmental demands on transport, but the conclusion is that it is only a matter of time before they will prevail. The results prove that environmental issues are estimated to be fundamental for hauliers in the future. It is seen as a competitive advantage to be at the leading edge of offering green transportation alternatives. It is considered important today that hauliers pursue environmental issues aggressively. A certification according to ISO or other environmental management systems is considered less important. The results show that environmental management systems and an operative environmental framework will increase in importance in the future when choosing between hauliers.

O presente estudo enfoca o trabalho penoso e as consequências nocivas à saúde dos trabalhadores que exercem atividades penosas, com evidência na reparação social dos danos e com fundamento nos princípios ambientais. Analisam-se o trabalho na sociedade atual, o processo de organização do trabalho, a globalização da economia, a precarização das relações de trabalho e os impactos sobre a saúde dos trabalhadores. Os princípios ambientais são estudados, bem como todo o arcabouço constitucional e legal de proteção ao direito à saúde no trabalho. Efetua-se o debate acerca do papel da sociedade civil, das entidades sindicais, dos empregadores, bem como dos poderes públicos, na fiscalização do meio ambiente de trabalho e na prevenção de doenças e acidentes do trabalho. A responsabilidade do empregador é examinada à luz da doutrina e da jurisprudência predominante nos nossos Tribunais. Realiza-se o estudo de doutrina sobre medicina do trabalho, em especial de ergonomia, psicologia do trabalho, bem como de textos de filosofia e sociologia do trabalho, economia e administração de empresas, para a caracterização da penosidade. Por fim, são debatidas formas de reparação dos danos, descartando-se a via da monetização do risco. Propõe-se a revogação de legislação em vigor, para que nova normatização efetivamente imponha aos responsáveis pelos danos causados aos trabalhadores, os empregadores que exigem tarefas ou condições de trabalho no limite do risco proibido, o dever de arcar com as despesas da reparação, de ressarcimento dos benefícios que serão gastos pelos cofres públicos. / This study approaches the unsafe or overly strenuous labor practises and its nocuous effects on workers health, especially the compensation of the social harms based on the environmental principles. An analysis of the work in the current society is undertaken, along with that of the work organization process, of the economic globalization, of the deterioration of the working conditions and the impacts on the workers health. The environmental principles are addressed, as well as the entire occupational health protection legal framework, along with the debate regarding the roles of society, trade unions, employers, as well as the role of the government on investigating the work environment and preventing labor accidents and diseases. The employers responsibility is examined, according to the prevailing doctrine and cases. There are the doctrine studies regarding occupational medicine, especially ergonomics, occupational psychology; including the study of texts relating to labor philosophy and sociology, economy and business management, in order to distinguish the laboriousness. Lastly, there is the discussion about the compensation of the damages, excluding the commodification of the risk. The proposition repeals the current act, in order for the new statute to effectively hold the employers accountable for the damages caused to the employees, through the burden of bearing the costs of the reparation, as well as the reimbursement of the expenses incurred by the Treasury.

À la suite des sollicitations internationales et européennes, les systèmes juridiques nationaux ont tenté de faire pénétrer l’environnement dans la structure ontologique de la fiscalité. Cette recherche explore les moyens par lesquels les instruments fiscaux – à la fois en termes de prélèvements et de dépenses – peuvent aider les États à atteindre leurs engagements en matière environnementale. C’est donc la signification de fiscalité environnementale qu’il s’agit d’individualiser, son essence et les caractéristiques de son mode opératoire. La fiscalité et l’environnement sont liés par une relation qui a évolué au fil du temps. Après avoir examiné ses origines économiques, qui ont ensuite trouvé leur place dans le droit positif, le cœur de cette recherche doctorale portera sur l’analyse juridique de l’écotaxe et de la dépense fiscale environnementale pour les évaluer à l’épreuve des principes fiscaux nationaux et européens. / Environmental taxation can contribute effectively to the achievement of international and European environmental objectives, and this research aims to examine its nature, characteristics and effects. Taxation and environment are linked by an old relationship, which has changed over time. It started for economic reasons and then found its place also in juridical principles. This research applies a broader approach to the concept of environmental taxation, focusing on the analysis of environmental taxes and tax expenditures, to evaluate their compatibility with national and European tax law principle.

This thesis aims to enable the compensation for sustained Loss and Damage on Tuvalu through a principle conforming to the requirements of Climate Justice. By applying the method of conceptual framework analysis, the various concepts which form the larger frameworks of Climate Justice and Loss and Damage are identified and narrowed down to parameters. By applying the parameters of Loss and Damage, the facts of Tuvalu’s case are collected. The theory of Climate Justice is applied in the analysis to determine the requirements for compensation for Tuvalu and a concept, with which the duty to compensate can be fairly allocated. The thesis finds that the Polluter Pays Principle in connection to the Ability to Pay- and the Beneficiary Pays- Principle is best suited, since it considers both Tuvalu’s and the compensators side and thus fulfils the requirements of Climate Justice.

Cette thèse apporte une contribution à la définition d’un nouveau risque bancaire lié aux impacts économiques du changement climatique. Le changement climatique impactera les clients d’une Banque de Financement et d’Investissement (BFI) et aura des conséquences sur sa stratégie et la composition de son portefeuille d’activités. En revanche, des incertitudes demeurent sur les impacts économiques du changement climatique et créent un risque bancaire : le risque carbone. La quantification des « émissions de Gaz à Effet de Serre (GES) induites » par les activités des clients de la banque est une première étape nécessaire pour la gestion de ce nouveau risque. Après avoir étudié les différents modèles existants de comptabilité carbone, cette thèse propose un outil d’analyse basé sur une nouvelle forme de comptabilité carbone allouant les émissions de GES aux agents économiques en fonction de leur capacité à les réduire : « la comptabilité par enjeu ». Cet outil permet la réalisation d’une cartographie sectorielle et géographique des « émissions de GES induites » par un portefeuille de financement et d’investissement (en dette et en capital). / The PhD thesis is a contribution to the definition of a new banking risk related to the economic impacts of climate change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its strategy and the composition of its business portfolio. Nevertheless, uncertainties remain on the economic impacts of climate change and create a new risk for the banks: the carbon risk. The quantification of “GreenHouse Gases (GHG) emissions induced” by the businesses of the bank’s clients is a first step required for managing this new risk. After having studied the various models of carbon accounting, this PhD thesis proposes an analysis tool based on a new form of carbon accounting by allocating the GHG emissions to the economic agents in accordance with their ability to reduce it: “the accounting by issue”. This tool allows mapping sectorally and geographically of the “GHG emissions induced” by a financing and investment portfolio (in debt and equity capital).

This article aims to provide both efficient and just ways of sharing mitigative and adaptive climate burden costs. Time is an important factor when constructing policies which are set out to turn negative temperature trends around. Justice is another crucial value to consider when deciding who ought to carry out these climate burdens. Moreover, how we consider efficient and just sharing of burden costs, relies on practicality in relation to moral responsibility. Moral responsibility can be applied to those who have polluted and those who have benefitted from pollution. However, there are practical issues that hide between the lines. Justice grounded only on moral responsibility, such as ‘the polluter pays principle’ and ‘the beneficiary pays principle’, can only account for a limited portion of climate burdens. Because there are leftover burdens that need to be shared, and a climate window of opportunity to regard, we need to allocate the burdens both fairly as well as efficiently, such as ‘the ability to pay principle. In this paper, I will present a case that takes all of these dimensions into account and I will illustrate that it indeed can be effective to be just when sharing all climate burdens. / Denna artikel strävar efter att visa både effektiva och rättvisa sätt att fördela klimatbördan på. Denna börda innebär kostnaderna av att reducera utsläpp och anpassa samhället efter klimatförändringarna. Tid är en viktig faktor när vi konstruerar lagar och regler som syftar till att ändra riktning på den negativa temperaturutveckling forskare varnar oss för. Rättvisa är också en viktig komponent vi behöver ta hänsyn till när vi överväger vilka som bör axla klimatbördan. Hur vi överväger effektiva och rättvisa klimatfördelningar, beror på praktikalitet i relation till moraliskt ansvar. Moraliskt ansvar kan bland annat tillskrivas de som förorenar och de som gynnas av att förorena. Däremot finns det praktiska svårigheter som gömmer sig mellan raderna. Rättvisa som endast grundas på moraliskt ansvar, såsom ’förorenaren betalar’, ’den som gynnas av att förorena betalar’, kan enbart stå för en begränsad del av klimatbördan. Eftersom resterande börda också behöver fördelas blir vi tvungna att distribuera återstående börda både rättvist och effektivt, såsom ’de som2kan betala också ska’. I denna uppsats överväger jag dessa delar och kommer illustrera att det sannerligen är effektivt att vara rättvis när vi fördelar all klimatbörda.

Vattenkraftverk utgör vandringshinder för den akvatiska faunan i vattendrag. Den vandrande fisken hindras från att nå sina lekområden vilket har lett till ett minskat bestånd. Omprövningen som ska ske av vattenkraften i Sverige kommer att ställa högre krav på miljöanpassningar och bevarandet av ekologin. Elbristen i Europa har lett till en paus av omprövningen. Pausen möjliggör för att få ytterligare kunskap kring utförandet av restaureringsarbetet innan implementeringen. Studiens syfte var att identifiera vilka utmaningar och möjligheter som finns med restaureringsarbetet av vattenkraft, både ur ett socialt och ekologiskt perspektiv. Metoden utgjordes av ett flertal intervjuer med personer som för studien hade relevant kunskap. Resultatet visar på att det finns möjligheter och utmaningar inom samarbete, finansiering och restaurering. Slutsatsen av studien var att omprövningen är en grund till förbättrat arbete som bidrar med tydligare riktlinjer för samarbete, en miljöfonden som kan finansiera miljöanpassningarna och att restaureringsåtgärder faktiskt kommer implementeras. Utmaningarna som identifierades var konflikten mellan olika intressen, den varierande effektiviteten av en fiskväg och kostsamma miljöanpassningar. En utrivning ger snabba positiva förändringar och kan också därför anses vara den mest effektiva miljöanpassningen. Slutligen, restaurering av vattendrag är värdefullt för den akvatiska faunan. / Hydroelectric power plants constitute migration barriers for the aquatic fauna in watercourses. The migrating fish are prevented from reaching their spawning areas, which has led to a reduced stock of fish. Omprövningen of hydropower in Sweden will place higher demands on environmental adaptations and the preservation of ecology. The electricity shortage in Europe has led to a pause of omprövningen. The pause makes it possible to gain additional knowledge about the execution of the restoration work before the implementation. The purpose of the study was to identify which challenges and opportunities exist with the restaureation of watercourses with hydropower, both from a social and ecological perspective. The method consisted of several interviews with people who had relevant knowledge for the study. The results showed that there are opportunities and challenges with cooperation, financing and restoration. The conclusion was that the omprövning contributes with possibilities such as clearer guidelines for cooperation, the environmental fund that can finance the environmental adaptations and that restoration measures will actually be implemented. The identified challenges were conflicts between different interests, the varying efficiency of a fish passage and financing the expensive adaptations. A removal produces rapid positive change and can therefore be considered the most effective environmental adaptation. Finally, restoration of watercourses is valuable for the aquatic fauna.

The remedial measures in the protection of the environment. This thesis focus on the remedial measures which belong to legal instruments and create an integral part of the public law. The public bodies, which are responsible for the enforcement of public interests, are in charge of enforcement of remedial measures to be done. As in the international law, the state is primarily responsible for remedying of damages arising from activities under its jurisdiction. Despite the remedial measures are incorporated into almost all legal enactments, the quality of the legislature is rather low and this legal tool has been beyond the academical interest. The remedial measures represent one of the most important instruments of the environment protection and are closely connected with the principles of the environment protection, i.e. the principle of the sustainable development, the polluter- pays principle, the preventive principle and the principle of the State responsibility. The remedial measures create a part of the measures within the environment protection, which primarily work as subsequent measures and partly as continuous and preventive ones. The remedial measures comprise different kinds of measures, the main goal of which is to remedy changes which are considered to be undesired from the legal and...

Este trabalho estuda o instituto das medidas compensatórias como uma nova obrigação imposta pelo direito aos empreendimentos com potencial de causar impactos negativos ao meio ambiente. A pesquisa do tema se deu de forma crítica, enfrentando as contradições do sistema econômico vigente. Verificou-se que as medidas compensatórias emergiram da mais evidente crise ambiental ou à crescente escassez dos recursos naturais, buscando, ao mesmo tempo, a proteção ambiental e a manutenção do sistema de mercado. Procurando a melhor funcionalidade das medidas, pretendeu-se demonstrar que elas não se equiparam a uma forma de reparação por dano futuro, tampouco se enquadram necessariamente em uma espécie tributária; podem, como quis o Supremo Tribunal Federal, ser chamadas de compartilhamento de despesas entre o Poder Público e os empreendedores pelos custos da utilização dos recursos naturais no processo produtivo. Na verdade, em razão de serem dotadas das características da transversalidade e da interdisciplinaridade, as medidas compensatórias apresentam-se com diversas facetas, podendo mostrar características predominantes de mecanismos de comando e controle, como também de instrumentos econômicos. Assim, concluiu-se nesta tese ser um instituto híbrido, não enquadrável em uma categoria jurídica estanque. Verificou-se, ainda, ser necessária uma análise estrutural a fim de serem eficazes. Nesse sentido, propôs-se a sua instituição por normas primárias, nas quais se fixem padrões mínimos e com critérios objetivos de aplicação. Para tanto concluir, o estudo partiu dos debates já travados, tanto pela jurisprudência quanto pela doutrina, acerca da constitucionalidade, metodologia de cálculo e natureza jurídica de uma das medidas compensatórias, chamada compensação ambiental, instituída pela Lei nº 9.985/2000 (Lei do Sistema Nacional de Unidades de Conservação-SNUC). A partir daí, buscou-se demonstrar o processo subjacente à edição de normas ambientais, recaindo nos princípios do Direito Ambiental, dentre eles o importante princípio do poluidor-pagador, cuja premissa é internalizar os custos pela utilização dos recursos naturais no processo produtivo, para não serem assumidos pelo Poder Público e por toda a coletividade. Ainda, buscou-se diferenciar os conceitos de dano ambiental e de impacto negativo ao meio ambiente, porquanto as medidas compensatórias visam a compensar o meio ambiente pelos impactos negativos, significando uma perda aceita, prevista e gerenciada; o dano ambiental, por sua vez, é algo intolerável, indesejado e, por isso, objeto de reparação civil objetiva, de responsabilidade administrativa e, ainda, da penalização criminal / This paper studies the institution of compensatory measures, considered as a new obligation imposed by law for projects with the potential to cause adverse environmental impacts. The theme was investigated critically, facing the contradictions of the current economic system. In this regard, we verified compensatory measures instituted to cope with an increasingly apparent environmental crisis and the growing shortage of natural resources, while seeking environmental protection and maintenance of the market. In the search for a better functionality of the measures, we sought to demonstrate that they do not represent a form of compensation for future damages, nor do they necessarily fall within the range of any legitimate taxation. In fact, these measures were adopted by the Supreme Court more as a sharing of costs between government and entrepreneurs for the use of natural resources in the production process. Fundamentally, the compensatory measures of this instrument, equipped with characteristics of transversality and interdisciplinarity, present different aspects, which can deploy features to carry out command and control mechanisms, as well as economic instruments. Our thesis has therefore led us to the conclusion that this instrument is not readily classifiable under any isolated legal category, and should be looked upon as a hybrid mechanism. Nevertheless, we considered that a structural analysis was necessary to ensure the effectiveness of the measures. In this respect, we proposed it be instituted on primary norms, with the establishment of minimum standards and objective application criteria. This required starting with debates conducted in jurisprudence and doctrine over the constitutionality, method of calculation, and legal nature of a compensatory measure called environmental compensation, established by Law No. 9.985/2000 (Law of the National System of Conservation Units, SNUC). From there, we sought to demonstrate the process behind the issuing of environmental standards falling within the principles of environmental law; among which the important polluter pays principle, which is premised on the environmental externalities of economic activities that use natural resources, and prevents that pollution costs be borne by Government and, ultimately, by the whole community. We went on by delimiting the concepts of environmental damage and negative environmental impact, considering that compensatory measures aim at providing compensation for adverse impacts, which signify accepted, provided and managed losses. Environmental damage, in turn, is something unacceptable and undesirable, and must therefore be subject to civil liability, as well as criminal penalties.