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Användarens roll vid prestationsmätning för miljö : En fallstudie på Växjö kommun / The user's role in Environmental Performance Measurement : A case study on Växjö municipalityAdamsson, Philip, Petersson, Johannes January 2017 (has links)
Titel: Användarens roll vid prestationsmätning för miljö - En fallstudie på Växjö kommun Bakgrund: En ökad medvetenhet kring miljö i samhället, ett växande tryck från allmänheten och fler regulatoriska krav har påverkat offentliga verksamheters ansträngningar inom miljöområdet. Följden av denna ansträngning är att prestationsmätningar för miljö har implementerats från den privata sektorn för att offentliga verksamheter skall kunna visa upp förbättringar och göra utvärderingar av sitt arbete med miljöfrågor. Forskare menar dock att insamling av information om prestationer inte är tillräckligt utan informationen behöver även användas i verksamheten. Därmed blev det intressant att studera hur chefer i offentliga verksamheter använder information från prestationsmätning för miljö och varför informationen används. Syfte: Syftet med denna studie är att beskriva och analysera hur förvaltningschefer och kommunala bolagschefer på Växjö kommun använder information från prestationsmätningar för miljö samt förklara varför informationen används. Dessutom syftar studien till att ge förbättringsförslag som stödjer Växjö kommuns arbete med prestationsmätning för miljö. Metod: Denna uppsats är en kvalitativ fallstudie med Växjö kommun som fallverksamhet. Vid insamling av data har framförallt kvalitativa intervjuer genomförts, men data innefattas även av interna dokument som exempelvis Växjö kommuns miljöprogram. Resultat och slutsatser: Studiens resultat visar att förvaltningschefer och kommunala bolagschefer i Växjö kommun främst använder information från prestationsmätningar för miljö för interna syften, dock är vissa chefer mer benägna att använda informationen än andra. Studiens resultat visar även att arbetet med prestationsmätning för miljö kan vidareutvecklas. / Title: The user's role in Environmental Performance Measurement- A case study on Växjö municipality Background: Increased awareness of the environment in society, growing public pressure and more regulations have affected public organisation's efforts in the environmental field. The result of this effort is that environmental performance measurements have been implemented from the private sector so that public organisations can demonstrate improvements and make evaluations of their work on environmental issues. However, researchers argue that collecting information about performance is not enough, the information also needs to be used in the organisation. Therefore it became interesting to study how public sector managers use information from Environmental performance measurements and why the information is used. Purpose: The purpose of this study is to describe and analyse how managers at Växjö municipality use information from Environmental Performance Measurements and explain why the information is used. In addition, the study aims at providing improvement proposals that support Växjö municipality's work on Environmental Performance Measurement. Methods: This study is a qualitative case study with Växjö municipality as the case. In collecting data, qualitative interviews have been conducted, but data is also collected through internal documents, such as Växjö municipality's Environmental Program Results and conclusions: The study's results shows that managers at Växjö municipality mainly use information from Environmental Performance Measurements for internal purposes, although some managers are more likely to use information than others. The study's results also shows that the work on environmental Performance Measurement can be further developed.
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Development of a Life Cycle Impact Assessment procedure for Life Cycle Management in South AfricaBrent, Alan Colin 15 September 2004 (has links)
Competitive industries in the manufacturing sector have a holistic Life Cycle Management (LCM) view of business practices. Life Cycle Assessment (LCA), which forms part of the LCM approach, is increasingly used as a decision support tool in the South African manufacturing industry. The Life Cycle Impact Assessment (LCIA) phase of the LCA tool has been standardised within the ISO 14000 family and aims to quantify the environmental impacts of economic activities. A number of LCIA methodologies have been developed in Europe, which can be applied directly when life cycle systems are assessed. The LCIA procedures that are most commonly used in the South African manufacturing industry include the CML, Ecopoints, EPS and Eco-indicators 95 and 99 procedures. The five European methods are evaluated based on the applicability of the respective classification, characterisation, normalisation and weighting elements for the South African situation. The evaluation and comparison is further based on a cradle-to-gate Screening Life Cycle Assessment (SLCA) case study of the production of dyed two-fold wool yarn in South Africa. Shortcomings are identified with the European methodologies in the South African context in terms of comprehensiveness and modelling approaches. A LCIA framework and calculation procedure, termed the Resource Impact Indicator (RII) model, is subsequently proposed for South Africa, which is based on the protection of four natural resource groups: water, air, land, and mined abiotic resources. A distance-to-target approach is used for the normalisation of midpoint categories, which focuses on the ambient quality and quantity objectives for the four resource groups. The quality and quantity objectives are determined for defined South African Life Cycle Assessment (SALCA) regions and take into account endpoint or damage targets. Following the precautionary approach, RIIs are calculated for the resource groups from conventional Life Cycle Inventories (LCIs). The calculation of the RIIs ensures that all natural resources that are important from a South African perspective are duly considered in a LCIA. The results of a LCIA are consequently not reliant on detailed LCIs and the number of midpoint categories that converge on a single resource group. The proposed model is evaluated with the SLCA wool case study. The case study establishes the importance of region-specificity, for LCIs and LCIAs. The proposed LCIA model further demonstrates reasonable ease of communication of LCIA results to decision-makers or managers. Subjective weighting values for the resource groups are also proposed, based on survey results from manufacturing industry sectors in the South African automotive value chain, and the expenditure of the South African national government on environmental issues. The subjective weighting values are used to calculate overall Environmental Performance Resource Impact Indicators (EPRIIs) when comparing life cycle systems with each other. The EPRII approach is applied to a specific LCM problem in the South African context, i.e. evaluating and comparing environmental performance for supply chain management purposes in the developing country context. Thereby, RIIs are provided for key Cleaner Production process parameters in the South Africa context: water usage, energy usage, and waste produced per manufactured product. / Thesis (PhD (Engineering and Technology Management))--University of Pretoria, 2005. / Graduate School of Technology Management (GSTM) / unrestricted
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Approche intégrée pour une évaluation multicritère des meilleures techniques disponibles / Integrated approach for multicriteria assessment of Best Available TechniquesEvrard, Damien 22 September 2016 (has links)
Dans le but de réduire les émissions chroniques issues des activités industrielles, la directive sur les émissions industrielles dite IED (2010/75/CE) définit le cadre réglementaire imposé aux États membres et le concept de Meilleures Techniques Disponibles (MTD). Ce concept de MTD et les niveaux de performance environnementale qui lui sont associés (BATAEPL) permettent de fixer des objectifs communs à toute l'Europe tout en considérant des spécificités locales. Par ailleurs, l’application du concept de MTD à des secteurs non soumis à l’IED (ex : Installations Nucléaires de Base) en fait un enjeu majeur pour l'ensemble de la communauté industrielle européenne. Les documents de référence sur les MTD (dénommés BREF) sont devenus incontournables comme aides au choix de techniques et références pour l'évaluation des performances environnementales des installations. Le processus de leur révision est perfectible car des différences d'interprétation et d’application existent entre les différents acteurs impliqués dans l'analyse des informations industrielles. Ainsi, l'apport de ce travail de thèse est une méthodologie structurée en 5 étapes, reposant d’une part sur des outils statistiques multicritères (classification ascendante hiérarchique, ACP, front de Pareto) d'aide à la détermination de sites de référence et de MTD applicables via des approches représentative ou performante et, d’autre part, à la définition de niveaux de performance environnementale associée, à l'échelle internationale et nationale. Cette méthodologie a démontré son applicabilité et son intégration dans les processus de décision actuels par les applications effectuées aux deux échelles géographiques et aux activités IED et non-IED. / In order to reduce chronic emissions due to industrial activities, the Industrial Emission Directive (IED − 2010/75/CE) defines, for the Member States, a legal framework and the concept of Best Available Technique (BAT). This concept of BAT and their associated environmental performance levels (BATAEPL) enables to set common objectives in Europe while considering local specificities. Moreover, the application of the concept of BAT to non-IED sectors (e.g. Nuclear installations) makes it a major issue for the entire European industrial community. BAT reference documents (called BREFs) have become essential to help to choose techniques and are references for environmental performance assessment of installations. The process of their revision can be improved because of the differences of interpretation that exist among involved actors for industrial information analysis. Thus, the contribution of this thesis is a methodology structured in 5 steps based, on the one hand, on multicriteria statistical tools (hierarchical clustering, PCA, Pareto front) to help to determine reference installations and applicable BATs thanks to representative or performant approaches and, on the other hand, to define associated environmental performance levels, at international and national scales. This methodology has demonstrated its applicability and integration into current decision processes thanks to applications to both geographical scales, and to IED and non-IED activities.
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Contribuições para a análise da efetividade do Programa Município VerdeAzul no âmbito da gestão ambiental paulista / Contributions for an analysis of the effectiveness of the \"Município VerdeAzul\" Program in the context of São Paulo Environmental ManagementLílian Fernandes Machado 11 June 2014 (has links)
A autonomia dos municípios resultantes da descentralização permite aos governos locais legislar, administrar e executar ações ambientais em seus territórios, entretanto, ainda existe diversas questões que comprometem este processo, como o baixo orçamento destinado à área ambiental e a falta de corpo técnico capacitado. No Estado de São Paulo o Programa Município VerdeAzul (PMVA) tem sido executado com o objetivo de implementar uma agenda ambiental mínima a todos os municípios. Esta agenda auxilia os municípios nas questões ambientais por meio do compartilhamento da responsabilidade da qualidade ambiental entre Estado e municípios; da promoção da descentralização da política ambiental e do fortalecimento da gestão ambiental local. O PMVA acompanha e certifica o desempenho dos municípios através do Índice de Avaliação Ambiental (IAA). Contudo, este acompanhamento acaba sendo focado em uma pontuação geral e na posição alcançada no Ranking Ambiental Paulista, não foi verificado mecanismos para analisar o desempenho ambiental de cada ação e a efetividade do PMVA. Sendo assim, esta pesquisa teve por objetivo desenvolver um conjunto de indicadores para a Avaliação de Desempenho Ambiental (ADA) do PMVA e analisar aplicabilidade deste conjunto para a análise de efetividade do programa. Para isto, foram utilizadas, principalmente, as pesquisa bibliográfica e a documental. A construção dos Indicadores de Desempenho Ambiental (IDAs) foi baseada na ISO 14031 e a coleta de dados foi efetuada nos Planos de Ação dos municípios da UGRHI 13. A analise de efetividade foi realizada a partir dos resultados dos IDAs, o desempenho alcançado em cada indicador foi agrupado em uma escala de efetividade que variou de 0 a 100. A aplicação da ADA apresentou resultados que evidenciam avanços alcançados em relação à estruturação do sistema de gestão ambiental local, ainda que restritos a um contingente pequeno de municípios. A analise de efetividade apresentou resultado parcialmente satisfatório na maioria dos IDAs em 2011 e pouco satisfatório em 2012. Em relação à aplicabilidade da ADA, é possível dizer que esta foi capaz de demonstrar o desempenho ambiental de cada ação analisada e contribuir para a análise da efetividade do PMVA. / The autonomy of municipalities resulting from decentralization allows the local governments to legislate, to administer and implement environmental initiatives in their territory. However, several issues affect this process, as the budget for the environmental area and the lack of trained technical team. In São Paulo, the \"Município VerdeAzul\" Program (PMVA) has been performed with the objective of implementing a minimal environmental agenda to all municipalities. This agenda assists the municipalities in environmental issues by sharing the responsibility of environmental quality between state and municipalities; promoting decentralization of environmental policy and strengthening local environmental management. The PMVA monitors and certifies the performance of municipalities through the Environmental Assessment Index (IAA). However, this monitoring is eventually focused on an overall score and on the position reached in Environmental Paulista Ranking, was not observed mechanisms to analyze the environmental performance of each action and the effectiveness of PMVA. Thus, this research aimed to develop a set of indicators for the Environmental Performance Evaluation (EPE) of the PMVA and analyze the applicability of these indicators for the analysis of program effectiveness. So, was used mainly the literature research and documentary research. The construction of the Environmental Performance Indicators (EPIs) was based on ISO 14031 and the data collection was performed in the Plans of Action of the municipalities of the UGRHI 13. The analysis of effectiveness was performed from the results of the EPIs, the performance achieved in each indicator was grouped on a scale of effectiveness between 0 and 100. The application of the EPE presented results that show progress with respect to the structuring of local environmental management system, though restricted to a small number of municipalities. The effectiveness analysis showed partially satisfactory results in most EPIs in 2011 and somewhat satisfactory in 2012. Regarding the applicability of the EPE, you can tell that this was able to demonstrate the environmental performance of every action analyzed and contribute to the analysis of the effectiveness of PMVA.
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Qualificação socioambiental de fornecedores: um estudo no setor de petróleo e gás / Socio environmental qualification of suppliers: a study in the oil and gas sectorBoa Vista, Hamilton Aparecido 06 March 2015 (has links)
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Previous issue date: 2015-03-06 / Oil is essential in the current social and economic situation of the globalized world resulting in a growing demand for its exploration and production. In Brazil the oil and gas operators have applied substantial resources in research and development of technologies to enable extraction and production in ever deeper waters. For this progress is sustainable becomes important to effective management of environmental issues related to the chain of supplies of oil and gas formation. The study addresses the social and environmental performance in the perception of the companies that operate or wish to integrate the chain of oil and gas supplies in relation to the qualification process practiced by the sector's operators. For this purpose, a bibliographical research on the social and environmental factors that influence the process of qualification and performance of businesses was conducted. It was also developed a survey tool validated by experts in order to verify the characteristics of the environmental profile of suppliers and the influence on their performance. The sample was defined so as to limit the scope of the search, considering companies do Grande ABC, this region near the Santos Basin-SP which has an installed industrial park and skilled labor. The findings regarding the sampling plan have been tested according to technical nonparametric statistics and cross tabulation. As a result it was shown that the qualification process adopted by operators does not affect the environmental performance of companies, however a positive influence of the normative standards of national and international certification in proactivity of companies to improve their environmental performance was found. The exploratory feature of the research and the research instrument validated by experts can contribute to new research on the topic. The results of the practices found and indicators can provide reference managers for decision-making on environmental issues involving your business. / O petróleo é essencial na atual conjuntura social e econômica do mundo globalizado resultando numa crescente demanda pela sua exploração e produção. No Brasil as operadoras de petróleo e gás têm aplicado recursos substanciais em pesquisa e desenvolvimento de tecnologias para viabilizar sua extração e produção em águas cada vez mais profundas. Para que este avanço seja sustentável, se torna importante a gestão eficaz das questões socioambientais relacionadas à cadeia de suprimentos de petróleo e gás em formação. O estudo aborda o desempenho socioambiental na percepção das empresas que integram ou desejam integrar a cadeia de suprimentos de petróleo e gás com relação ao processo de qualificação praticado pelas operadoras do setor. Para tanto, foi realizada uma pesquisa bibliográfica exploratória sobre os fatores socioambientais que influenciam no processo de qualificação e desempenho das empresas. Posteriormente, desenvolvido um instrumento de pesquisa validado por especialistas, objetivando verificar as características do perfil socioambiental dos fornecedores e a influência no seu desempenho. A amostra foi delimitada visando restringir o âmbito da pesquisa, considerando as empresas do Grande ABC, região próxima a Bacia de Santos-SP que conta com um parque industrial instalado e mão de obra qualificada. Os achados referentes ao plano amostral foram submetidos a testes segundo técnicas estatísticas não paramétricas e tabulação cruzada. Como resultado foi evidenciado que o processo de qualificação adotado pelas operadoras não afeta o desempenho socioambiental das empresas, no entanto foi constatada uma influência positiva dos padrões normativos de certificação nacionais e internacionais na proatividade das empresas para a melhoria do seu desempenho socioambiental. A característica exploratória da pesquisa e o instrumento de pesquisa validado por especialistas pode contribuir para a realização de novas pesquisas sobre o tema. Os resultados das práticas e indicadores encontrados podem fornecer aos gestores, referencial para a tomada de decisões sobre as questões socioambientais que envolvam seu negócio.
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Optimizing Green Supply Chain Management StrategiesDe La Grandiere, Mark Derek 01 January 2019 (has links)
Some business leaders in the manufacturing industry lack strategies to optimize green supply chain management strategies that increase profitability while reducing the carbon footprint. The lack of green supply chain strategies sub optimizes the use of resources business leaders use to meet their financial goals. The purpose of this qualitative single case study was to explore successful green supply chain strategies leaders used to increase profitability while reducing the carbon footprint. The participants were 7 business leaders in one manufacturing organization headquartered in Massachusetts who have sophisticated green supply chain strategies in place. The natural resource-based view theory was the conceptual framework for this study. Data were collected through semistructured interviews and organizational documents. Through thematic analysis, 3 key themes emerged: environmental management strategies, profit-increasing strategies, and governance strategies. The findings of this study might be of value to business leaders to reduce costs and create sustainable, competitive supply chains using responsible methods. The implications for social change include the potential for leaders to preserve finite natural resources for future generations and reduce the carbon footprint of manufacturing organizations.
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Framgångsrika företagsinterna miljöarbeten, finns det? : Utmaningar och möjligheter med företagsinterna miljöarbeten. / Successful company internal environmental work, does that exist? : Challenges and opportunities with company internal environmental work.Hammar, Sara January 2020 (has links)
Näringslivet spelar en väsentlig roll inom arbetet för hållbar utveckling. För att företag ska kunna bidra till måluppfyllelse av globala och nationella miljömål finns ett antal standarder och riktlinjer att följa. Mycket forskning tyder dock på att dessa enbart bidrar till organisatoriska fördelar och inte till förbättrad miljöprestanda. För att uppnå globala och nationella miljömål kan det därför vara nödvändigt för företag att fördjupa arbetet internt. Denna studie syftar till att undersöka vilka förutsättningar som krävs för att företag ska lyckas generera både organisatoriska fördelar och miljöprestanda genom sitt företagsinterna miljöarbete. Två företag baserade i Sverige har deltagit i en enkätundersökning som syftat till att undersöka hur miljöarbetet implementeras och kommuniceras på arbetsplatsen. Kvalitativa innehållsanalyser på ett antal miljörelaterade företagsdokument har också genomförts. Materialet analyseras sedan i relation till två organisatoriska teorier samt tidigare forskning inom ämnet. Resultatet visar att medarbetarna är nyckeln till ett framgångsrikt företagsinternt miljöarbete, men också hindret på vägen dit. Förutsättningarna baseras på kommunikation, ansvarstagande, kunskap och erkännande. Ledningen spelar en central roll när det gäller att engagera medarbetare och driva arbetet framåt. Resultatet tyder också på att de miljörelaterade publika företagsdokumenten kan bidra till både organisatoriska fördelar och förbättrad miljöprestanda om de används på rätt sätt. Genom generösare publicering av miljöarbetet kan motivationen till förbättrat resultat öka. / Businesses play a significant role in the work for sustainable development. In order for companies to contribute to the achievement of global and national environmental goals, there are a number of standards and guidelines to follow. However, much research indicates that these only contribute to organizational benefits and not to improved environmental performance. Therefore, in order to achieve global and national environmental goals it may be necessary for companies to deepen the work internally. This study aims to investigate what conditions are necessary for companies to succeed in generating both organizational benefits and environmental performance through their internal corporate environmental work. Two companies based in Sweden have participated in a survey aimed at investigating how environmental work is implemented and communicated at work. Qualitative content analyses on a number of environmentally related company documents have also been carried out. The material is then analysed in relation to two organizational theories as well as previous research in the subject. The result shows that the employees are the key to a successful corporate internal environmental work, but also the obstacle on the way to it. The assumptions are based on communication, responsibility, knowledge and recognition. Management plays a key role when it comes to engaging employees and pushing the work forward. The results also indicate that the environmentally related public company documents can contribute to both organizational benefits and improved environmental performance if used properly. By publishing the environmental work more generously, the motivation for improved results can increase.
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The role of site-dependent aspects in environmental assessment – a look into the life cycle of three future technologiesMay, Nadine 06 May 2020 (has links)
This cumulative dissertation is based on the hypothesis that environmental impacts arising from human activities, i.e. exploitation of natural resources, production of goods, use, and disposal, can affect different ecosystems of varying sensitivities due to global production and trade flows. In a holistic environmental assessment it would therefore be ideal to consider the whole life cycle of a product together with the ecosystems affected. Life cycle assessment (LCA) is the dominant method for assessing the environmental impacts of a product or service in relation to its functional unit and designed to cover the entire life cycle. However, an LCA model is usually a simplified and abstract picture of the reality applying steady‐state, linear modeling, and respecting spatial and temporal variabilities in natural processes only to a limited extent. This dissertation therefore applies methodologies that go beyond traditional LCA by extending or combining LCA with other interdisciplinary approaches. This cumulative dissertation consists of five research articles that explore the life cycle of three future technologies while taking site‐dependent aspects into account. Since the introduction of future technologies does not depend solely on a positive environmental assessment, the economic dimension of sustainability was also examined where feasible. Articles I and II address the environmental evaluation of wood as a regional resource: first in a conceptual approach based on a systematic literature review and, second, in a case study applying life cycle assessment, comparison of ecosystems, and eco‐design principles. In article III, the benefits of avoiding food waste were investigated for a regional black currant juice production in Germany by applying material flow cost accounting and carbon footprinting. Findings were translated into monetary and ecological metrics to raise awareness and support decision making among juice producers. Articles IV and V set out the challenges of implementing electromobility in public urban transport systems. Due to high investment costs for electric busses and the lack of adequate charging infrastructure available in public spaces, it is imperative to improve the knowledge base for planning and investment decisions. Life cycle assessment and life cycle costing were used in an integrative way to evaluate mobility alternatives for a transport provider in Dresden, while an environmental impact assessment and GIS analysis of existing bus lines revealed routes with a high environmental relief potential if electromobility were to be introduced there. / Die kumulative Dissertation basiert auf der Annahme, dass Umweltauswirkungen durch menschliche Aktivitäten aufgrund globaler Produktion und Handelsströme verschiedene Ökosysteme mit unterschiedlicher Empfindlichkeit beeinflussen können, sei es durch den Abbau natürlicher Ressourcen oder durch die Produktion, Nutzung und Entsorgung von Gütern. Bei einer ganzheitlichen Umweltbewertung wäre es daher ideal, den gesamten Lebenszyklus eines Produkts zusammen mit den betroffenen Ökosystemen zu betrachten. Die Ökobilanz ist die dominierende Methode zur Bewertung der Umweltauswirkungen eines Produkts oder einer Dienstleistung in Bezug auf die funktionelle Einheit und über den gesamten Lebenszyklus. Ein Ökobilanz‐Modell ist in der Regel jedoch nur ein vereinfachtes und abstraktes Bild der Realität, das eine stationäre, lineare Modellierung anwendet und räumliche und zeitliche Variabilität in natürlichen Prozessen nur begrenzt berücksichtigt. Diese Dissertation wendet daher Methoden an, die über die traditionelle Ökobilanz hinausgehen, indem sie diese mit anderen interdisziplinären Ansätzen erweitert oder kombiniert. Die kumulative Dissertation besteht aus fünf Forschungsarbeiten, die den Lebenszyklus von drei Zukunftstechnologien unter Berücksichtigung standortabhängiger Aspekte untersuchen. Da die Einführung von Zukunftstechnologien nicht nur von einer positive Umweltbewertung abhängt, wurde auch die wirtschaftliche Dimension der Nachhaltigkeit untersucht, wo dies sinnvoll und möglich war. Artikel I und II befassen sich mit der Umweltbewertung von Holz als regionaler Ressource, zum einen in einem konzeptionellen Ansatz, der auf einer systematischen Literaturrecherche basiert, und zum anderen in einer Fallstudie, in der die Ökobilanzierung, ein Vergleich von Waldökosystemen und Ökodesign‐Prinzipien parallel angewendet wurden. In Artikel III wurden die Vorteile der Vermeidung von Lebensmittelabfällen für eine regionale Produktion von Johannisbeersaft in Deutschland unter Anwendung der Materialflusskostenanalyse und des Kohlendioxid(CO2)‐Fußabdrucks untersucht. Die Ergebnisse wurden in monetäre und ökologische Kennzahlen umgesetzt, um das Bewusstsein zu schärfen und die Entscheidungsfindung bei den Fruchtsaftherstellern zu unterstützen. In Artikel IV und V werden die Herausforderungen bei der Umsetzung der Elektromobilität in öffentlichen Nahverkehrssystemen dargestellt. Aufgrund der hohen Investitionskosten für Elektrobusse und fehlender Ladeinfrastruktur im öffentlichen Raum ist es unerlässlich, die Wissensbasis für Planungs‐ und Investitionsentscheidungen zu verbessern. Die Ökobilanz und die Lebenszykluskostenrechnung wurden zur Bewertung von Mobilitätsalternativen für einen Verkehrsdienstleister in Dresden eingesetzt. Eine zusätzlich durchgeführte lokale Umweltverträglichkeitsprüfung bestehender Buslinien ergab ein hohes Umweltentlastungspotenzial, wenn Elektromobilität eingeführt würde.
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Environmental Performance Measurement als Instrument für nachhaltiges Wirtschaften: Konzeption, Operationalisierung und Multiplikation eines Controllinginstruments zur Umweltleistungsmessung als Grundlage für eine Publicly Available Specification (EPM-KOMPAS)Günther, Edeltraud, Sturm, Anke, Thomas, Paola, Uhr, Wolfgang 18 June 2001 (has links)
No description available.
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Are environmental aspects value drivers for companies? A review of empirical studiesGünther, Edeltraud, Günther, Thomas, Hoppe, Holger 08 May 2004 (has links)
"Umweltaspekte und ihre Wertrelevanz für die Unternehmen: Eine Zusammenfassung existierender empirischer Forschungsergebnisse!" (diese Version ist nicht mehr aktuell! 03.04.2007)
The management of the value of a firm requires the identification of important value drivers. The main objective of the paper is to find out whether value based management (e.g. shareholder value oriented management) has to take into account environmental aspects. In order to answer this question, the paper will determine whether there is an empirically proven relationship between the economic and environmental performance of companies. The paper is divided into three main parts: The development of a basic theory, the examination of existing empirical results and the concluding integration of theory with empirical results. Basic Theory: To build a basis, the paper first specifies the theoretical connection between economic and environmental performance of companies. Economic performance (e.g. definable by financial statement and/or capital market data) and environmental performance (e.g. definable by operational and strategic data) are linked in a model. Based on the model the influence of environmental aspects on corporate value is examined resulting in seven hypotheses for the relationship of environmental and economic performance. Empirical Results: In order to test the developed theoretical relation, empirical studies are identified and assessed, with regard to the relationship between economic and environmental performance. The research results in 122 studies from all over the world, which are subject to further investigation. The analyzing process includes different steps. First, the studies are divided and reviewed as far as their empirical method and soundness are concerned. Mainly they can be differentiated in regression, event and portfolio studies. Furthermore the study categorizes the environmental and economic variables used in the analyzed studies. Economic measures are divided into the following categories: market based measures (e.g. stock price), accounting based measures (e.g. RoA), accounting and market based measures (e.g. Tobins q), perceived performance measures (i.e. derived from questionnaires) and miscellaneous measures (e.g. shadow prices). Environmental measures on the other hand are divided into the seven categories: strategic environmental performance, operational environmental performance, questionnaires, rating/ranking, events, environmental disclosure and mutual funds. The next step identifies the empirical result of every study as well as important determinants (e.g. the distinguished environmental and economic categories) of the results. The objective is to show whether general patterns for the existence of different results can be defined. Overall it can be shown that about 40% of all studies report a significant positive relationship between economic and environmental performance, contrary to only 11% reporting significant negative results. Furthermore, in order to assess the special role of environmental aspects as value drivers 23 suitable studies are analyzed on the basis of Rappaport?s shareholder network. Results provide an even stronger evidence for the value creating role of environmental aspects. Conclusion: Finally we can detect statistically proven environmental value drivers combining theoretical and empirical research. At the same time, the empirical methods are also evaluated, especially with regard to there ability to provide useful support for the development and examination of the theoretical research. Overall it seems to the authors that the whole research on the topic runs parallel and is not combined. There are only a few studies who are built on already recognized relations or which try the confirm such relations. Based on these cornerstones, requirements for further empirical research are identified and specified.
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