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The role of environmental audit in environmental management唐詠賢, Tong, Wing-yin, Viola. January 1994 (has links)
published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management
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Voluntary environmental and social accounting disclosure practices in the Asia-Pacific regionShaun Leigh Mitchell Williams January 1998 (has links)
Through the juxtaposition of political economy theory and an in-depth
empirical analysis, this study provides hrther insights into the understanding
of variables that explain variations in voluntary environmental and social
accounting disclosures (VESAD) across national and regional boundaries.
Factors from three classes of Thomas (1991) classification schema, the
organizational attribute (organizational size and economic performance),
business environment (industry type) and societal variable (culture, political
and civil, system, legal system, level of economic development and equity
market) categories, were included in this project.
Listed companies' annual reports were surveyed using content analysis and
disclosure index from seven countries in the Asia-Pacific region: Australia,
Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia.
The dependent variable, the extent of VESAD information, was measured by
four different measurement bases; these were number pages, sentences and
words and disclosure index score. Different measurement bases were used to
compare and contrast findings from statistical tests to examine if this lead to
conflicting or comparable conclusions.
Descriptive and univariate analysis indicated that under all four measurement
bases the country of origin was an important determinant of VESAD practices
in the Asia-Pacific region. Multiple regression and path analysis showed that
organizational size, industry type, culture, political and civil, and legal systems
were statistically significant in explaining variations both directly and
indirectly. The level of economic development was also found to be of
important but only indirectly. It is concluded from these findings that social
and political pressures placed on companies by the interaction of these
significant variables compel firms to provide VESAD information to meet
social expectations and to avoid possible government regulation to preserve
their own self interests and survival. Economic performance and equity market
factors were of no significant statistical influence.
Empirical results using data measured by the three units of measurement for
content analysis were minimal. Differences were . noted however when
contrasted against disclosure index scores. It was concluded from these results
that content analysis and disclosure indices measured different concepts, the
latter measuring largely a subset of the former. The consequence of this
finding, is that researchers, when deciding on whether to measure the
dependent variable by content analysis or a disclosure index, will need to
define more the relevance of the measurement to be adopted to the research
question underlying the study. Determination of the unit of analysis to utilize
when adopting content analysis is less complicated as each technique provides
essentially the same results.
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Interaktive Nachhaltigkeitsberichterstattung von Unternehmen : Konzeption und Analyse der Internetnutzung von GF-500-Unternehmen hinsichtlich der Nachhaltigkeitsberichterstattung /Kim, Ki-Cheol. January 2005 (has links)
Zugl.: Lüneburg, Universiẗat, Diss., 2005.
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Extending the application of stakeholder theory to Malaysian corporate environmental disclosuresElijido-Ten, Evangeline. January 2006 (has links)
Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006. / A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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Assurance of corporate stand-alone reporting : evidence from the UK /Al-Hamadeen, Radhi Mousa. January 2007 (has links)
Thesis (Ph.D.) - University of St Andrews, November 2007.
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Public participation in the environmental impact assessment system of Hong Kong /Chu, Hung, Viola. January 1998 (has links)
Thesis (M. Sc.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf [174-180]).
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The US Department of Defense Environmental Assessment and Management (TEAM) Guide : critical review and case studyHepler, Jeffrey A. 14 September 2001 (has links)
In 1994, the US Army Corps of Engineers (USACE) implemented a new audit tool
developed by the US Department of Defense (DOD) called "The Environmental
Assessment and Management Guide" (TEAM Guide). The TEAM Guide uses an
extensive menu of checklists to determine compliance. In November 1994, the
USACE Portland District conducted a TEAM audit of the North Pacific Division
Laboratory in Troutdale, Oregon. The results showed serious deficiencies in
environmental management and compliance that ultimately contributed to closure
of the facility. Opportunities to improve the TEAM Audit process were identified
and included the following:
1. Ensure that each facility develops an Environmental Management Plan using
either ISO 14001 or the Global Reporting Initiative Environmental Standards
2. Utilize professionally-trained and independent auditors to examine
Environmental Management Plans prior to conducting additional TEAM Audits
3. Change TEAM Audit intervals from 5-years to 3-years to increase facility
oversight and be in agreement with audit intervals used by other DOD agencies
4. Continue to document "Findings" by using severity levels, photographs, and
suggested corrective actions in TEAM Audit reports
5. Report environmental management and compliance audit results directly to
senior management and hold managers accountable for corrective actions
6. Involve labor representatives on audits; use them to develop appropriate
corrective actions; communicate to all employees the program's value. / Graduation date: 2002
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An embodied GHG emissions auditing and benchmarking model for assessing the environmental impacts of buildingsChen, Yuan, 陳源 January 2013 (has links)
Climate change constitutes one of the greatest challenges facing the world today, as it will influence the way we live and work in future decades. Excessive greenhouse gas (GHG) emissions are recognized as the key contributor to climate change, and the construction sector has an indispensable role to play in emission reduction, as building facilities are energy- and emission-intensive to construct and operate. Previous research indicates that up to 30 percent of buildings’ lifecycle emissions can be minimized through the careful selection of low-carbon materials. Although building environmental assessment (BEA) tools have been widely used in identifying and mitigating the lifecycle environmental impacts of building facilities, the existing BEA tools provide no rigorous regime for assessing the embodied GHG emissions of building materials. Therefore the aim of this research is to bridge the research and practical gaps by developing an integrated BEA assessment model that comprehensively audits and benchmarks the embodied GHG emissions of building materials at product level.
The research began by examining the limitations of current BEA tools, in particular their means of evaluating the embodied GHG emissions of buildings. Then, an embodied GHG emissions evaluation module model under an existing BEA scheme was proposed. The proposed model comprised (i) product category, (ii) product-based GHG auditing framework, and (iii) emissions benchmarking measure. After that, a thorough review of the relevant literature and international classification systems was carried out to establish a systematic product categorization regime for building materials. An auditing framework comprising system boundary, process map, emission sources, and a carbon auditing tool in Microsoft TM Excel has been developed by reviewing international standards on product carbon footprint assessments and eliciting knowledge from domain experts through a series of interviews. The emission benchmarks for each product category have been determined through the application of fuzzy set theory to facilitate easy comparison and decision-making. Finally, the developed product categorization regime, GHG auditing framework, and benchmarks were validated through a Delphi study, a discussion of which concluded the thesis.
The research outcomes confirm that the GHG emissions embodied in a building facility can be meticulously analyzed and integrated into the BEA. The research also improves the understanding of how the materials’ embodied emissions can be accurately calculated at the product level. More importantly, it enhances existing BEA tools by incorporating embodied GHG emissions into the analysis, thus makes the lifecycle emission assessment of building facilities possible. The proposed integrated BEA model will enable clients and design teams to minimize the carbon footprints of buildings and assist users and the general public in identifying green building facilities.
The originality of this research lies in the establishment of a set of emissions benchmarks for five most emission-intensive building materials using fuzzy set theory. These benchmarks provide a seamless platform allowing the assessment of materials’ embodied emissions to be integrated with the existing BEA model, thereby not only encouraging the adoption of low-carbon building materials but also fostering ongoing product carbon footprint reductions. / published_or_final_version / Civil Engineering / Doctoral / Doctor of Philosophy
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Environmental disclosures in a conservation organisation: an insider view.Powell, Lisa January 2007 (has links)
Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / The objectives of this study were: to understand the process of environmental disclosures operating within a conservation organisation; to identify the nature of and rationales for particular environmental disclosures made by the organisation; and to observe the development of the environmental disclosure policy, media and content of the organisation as it underwent significant change. The investigative approach adopted in the study identified a level of complexity associated with the process of disclosure that would otherwise remained concealed. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1277152 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007
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Environmental disclosures in a conservation organisation: an insider view.Powell, Lisa January 2007 (has links)
Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / The objectives of this study were: to understand the process of environmental disclosures operating within a conservation organisation; to identify the nature of and rationales for particular environmental disclosures made by the organisation; and to observe the development of the environmental disclosure policy, media and content of the organisation as it underwent significant change. The investigative approach adopted in the study identified a level of complexity associated with the process of disclosure that would otherwise remained concealed. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1277152 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007
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