This diploma thesis deals with the methodology for the drawing up of the organization environmental performance. In the thesis are explained the environmental management system requirements and are proposed the aspects analysis procedure, legal and other requirements identifying procedure. In the conclusion the proposed methodology is practically proven in the selected organization.

L’objet de cette thèse est de contribuer à l’étude du rôle de l’intervention de l’État dans les pays méditerranéens, et ce dans la promotion de la démarche responsable. Ce travail doctoral fournit une revue générale de l’étude du rôle des facteurs environnementaux dans le cadre du développement qualifié durable, il évoque, entre autres, les changements intervenus au niveau de la perception de la politique RSE, dans la région méditerranéenne. Dans l’étude que nous menons sur la RSE, nous focalisons notre recherche sur les démarches responsables aussi bien volontaires que celles menées obligatoirement, suite à des contraintes institutionnelles, et les soumettons à comparaison. Ce faisant, nous nous penchons en particulier sur la manière dont le concept RSE a été fortement relié à la notion de la durabilité environnementale. La première partie de ce travail présente une revue exhaustive et critique de la littérature sur les démarches responsables. Au niveau de la deuxième partie, essentiellement factuelle, nous cadrons les fondements empiriques et institutionnels d’un modèle de la croissance verte. L’estimation et la validation sont présentées au niveau de dernier chapitre. Les résultats obtenus nous amènent à affirmer, qu’en premier lieu, la RSE affecte positivement la qualité de l’environnement. En deuxième lieu, des démarches différentes se juxtaposent pour proposer des scénarios de la performance environnementale à l’échelle de la Méditerranée. En troisième lieu, il ressort que l’intervention contraignante de l’État fait perdre à la RSE son efficacité, à quoi s’ajoute l’impact - sur la RSE - de la disparité au niveau institutionnel et la différence du niveau de développement d’un pays à l’autre. En dernier lieu, nous pensons que l’interaction entre la volonté et l’obligation de mener des actions responsables pourrait être à l’origine d’une perfection en termes de durabilité écologique au niveau des pays riverains de la Méditerranée / The purpose of this thesis is to contribute to the study of the role of State intervention in the Mediterranean countries, and this in the promotion of the responsible approach. This doctoral work provides a general review of the study of the role of environmental factors in the context of sustainable qualified development. It discusses, among other things, changes in the perception of CSR policy in the Mediterranean region. In our study on CSR, we focus our research on both voluntary and obligatory approaches, following institutional constraints, and subject them to comparison. In doing so, we focus in particular on how the CSR concept has been strongly related to the notion of environmental sustainability. The first part of this work presents an exhaustive and critical review of the literature on responsible approaches. In the second part, which is essentially factual, we frame the empirical and institutional foundations of a green growth model. Estimation and validation are presented at the last chapter level. The results highlight the relationship between CSR and governance as regards sustainable growth and sustainable environmental-friendly growth, at the macroeconomic level.The results obtained allow us to confirm that firstly, CSR plays a positive role in order to improve the quality of the environment. Secondly, various approaches overlap and tie together to propose environmental-performance scenarios throughout the Mediterranean.Thirdly, it appears that the restrictive intervention of the state weakens CRE efficiency, added to this the impact on -CSR- of the disparity at the institutional level and between countries of different development level. Finally, according to the results obtained, we believe that the interaction between the will and the duty to carry out responsible actions could in turn constitute/ lead to a perfection in terms of ecological sustainability for Mediterranean-bordering countries.

Die vorliegende Ausgabe beschäftigt sich mit dem Thema „Komponenten und Einflussfaktoren der Umweltleistung eines Unternehmens: Strukturierung und Strukturanalyse auf Basis theoretischer und empirischer Erkenntnisse“. Die bisherigen Forschungsbemühen zu dieser Thematik betrachten vor allem die Messung und Bewertung der betrieblichen Umweltleistung. Allerdings existiert bisher kein allgemein gültiges Konzept der Umweltleistung und ihrer Wechselwirkung mit äußeren Faktoren. Dies bildet den Ausgangspunkt dieser Arbeit mit der Zielsetzung, ein strukturiertes Modell zur Abbildung der Umweltleistung und ihrer Einflussfaktoren sowie der existierenden Wirkungsbeziehungen zu erarbeiten.

Les opérateurs économiques sont confrontés à un fort accroissement de la concurrence combiné à des préoccupations sociales et environnementales désormais devenues indispensables. De ce constat, il semble que la performance qu’elle soit de type économique, social ou environnemental, soit devenue une valeur intrinsèque qui s’intègre ponctuellement à des obligations, ou engendre des obligations. Elle sera parfois extérieure au contrat et imposée par le droit lui-même. En ce sens, le législateur impose que la rémunération de certains dirigeants de sociétés soit obligatoirement indexée sur des critères de performances. Mais la performance sera parfois interne au contrat et constituera un élément essentiel pour ce dernier. Ces manifestations traduisent un mouvement d’ensemble rendant nécessaire la construction d’une réflexion juridique sur la performance, prisme de lecture devenu inévitable et particulièrement crucial. En dépit de l’attrait de la quête de performance, le droit est à la recherche d’un point d’équilibre de nature à permettre un développement économique dans les meilleures conditions, adossé au respect de l’environnement, naturel, humain, voire sociétal. C’est dans cette perspective que la dynamique de cette étude est construite. Elle appréhende la performance comme le fait d’atteindre un objectif, avec des moyens et des méthodes efficientes, tout en limitant les pertes financières et les effets néfastes. La performance est la nouvelle clé de lecture de la vie en société, et le droit des affaires s’impose à cet égard comme l’un des premiers relais / Economic operators are facing a sharp increase in competition combined with social and environmental concerns that have become of the essence. From this observation, it seems that the performance, be it economic, social or environmental, has become an value that is part of obligations, or creates itself obligations. It will sometimes be outside the contract and imposed by the law itself. In this sense, the legislator requires that the remuneration of certain companies executives is compulsorily indexed on performance criteria. But the performance will sometimes be internal to the contract and will be an essential element for the latter. These events reflect an overall movement making it necessary to construct a legal dissertation on performance, a new reading prism that has become inevitable and particularly crucial. Despite the attractiveness of the quest for performance, the law is seeking a point of balance likely to allow economic development in the best conditions, backed by respect for the environment, natural, human, even societal. It is in this perspective that the dynamics of this study is built. It understands performance as achieving a goal, with efficient means and methods, while limiting financial losses and adverse effects. Performance is the new key to reading life in society, and business law is one of the first relays

Many of our most important and debated environmental problems of today have a tight relationship to the built environment. Examples are energy use, diffusion of chemical compounds through building materials and products and negative health impacts caused by emissions to indoor environments. Systematic work with such issues practiced in environmental management systems has become more and more common in companies, also in real estate companies. A series of studies have been exploring whether the application of environmental management systems also effectively ascertain reduced environmental impact. It has turned out that in many cases, this was not even possible to evaluate, since follow-up procedures often are insufficient. The purpose of this project was to study environmental management in real estate companies and to come up with ideas on how this practice could benefit from improved follow-up of environmental impact. In the first part of the project, nine real estate companies of different types were studied through deep interviews and document analysis. The companies were primarily chosen because they were considered to have an ambitious environmental management practice. And even though many of the companies also were very ambitious, the results indicate that it is difficult to draw conclusions concerning improvements in terms of reduced environmental impact. The formulation of targets and objectives with unclear relation to reduced environmental impact is an important reason. A result is that follow-up of improvements is pursued in diverse ways and this is mainly due to the difficulties of relating company activities to environmental impact. In the second part of the project a case study of a real estate unit (a housing unit with 900 apartments) was pursued. Large amounts of quantitative data on environmentally influencing flows were collected in order to explore the possibilities to account for the environmental impact of such a unit. Based on these data, a few environmental indicators with as clear relationship to environmental impact as possible were suggested and calculated, mainly through LCA-methodology. The amount of CO2-equivalents per year caused by the energy use and transports of the unit is one example of an indicator, which is expressing the unit’s contributions to the global problem of climate change. Both the flow’s extent and significance are then expressed in contrast to traditional measurements of energy use, like the amount of kWh/sqm and year. Indicators of this type may be used in order to develop environmental management in real estate companies, for example to formulate objectives and targets with a higher degree of relationship to environmental impact and to follow-up the efficiency of the environmental management system more clearly. For energy use, this is possible today. For other aspects in real estate management, indicators need to be developed further. Concerning availability of data from real estate for calculating environmental impact, structural difficulties to find data is a problem for some activities. However, routines for data collection are possible to develop. Clear, quantitative target formulations and benchmarking are examples of situations that support the introduction of routines for such data collection. / <p>QC 20100601</p>

This project is an action research study which presents the development of a system for product environmental performance internal communication for the Atlas Copco Tools AB scenario. The study is based on the study of available literature upon product-oriented environmental management systems and the European Integrated Product Policy scheme. Through the analysis of the literature and the scenario in study, a concept for integrated product environmental performance communication from the product development process to the marketing was elaborated. This concept presents an integrated product environmental information process through performance assessment, documentation, evaluation and final external communication. The concept implementation, then focus the development of the internal communication system as a basis for product-oriented environmental considerations integration into the company’s processes and business strategy. The final system recommended included product environmental performance assessment, through specifically identified assessment tools, and documentation, through the creation of an easy accessible product-oriented information database. Finally, the system also suggests an Ecodesign cycle for product continuous improvement focused on environmental performance.

The focus of this report is directed to the consideration of the problems related to the difference between commitment of International Olympic Committee to better environmental approach and actual environmental performance of Olympic Games which suppose to follow this commitment since the Games of the year 2002. Mostly qualitative research methodology was utilized in this study. It was based on the interviews with representatives of Greenpeace and World Wildlife Fund, the organizations which are involved in environmental assessment of Olympic Games; exploration of the environmental requirements from International Olympic Committee for carrying out Olympic Games and changes in these requirements through years; evaluation of environmental performance of the past Olympic Games which needed to follow environmental commitment. The research showed that despite continuously improvement in the requirements through years the Host Cities are still managing to fail the preparation of environmental side of the Games. The unsolved problem of still vague requirements was revealed; lack of communication between Non-Government Organizations, which actually give environmental assessment of Olympic Games, and International Olympic Committee was discovered and some political issues were discussed. After the carried work it is recommended to enforce the cooperation between Non-Government Organizations and International Olympic Committee and create common system for evaluation of environmental performance, state more clear requirements for the ecological organization of Olympic Games and change focus from environment to sustainability.

京都大学 / 0048 / 新制・課程博士 / 博士(地球環境学) / 甲第18486号 / 地環博第120号 / 新制||地環||25(附属図書館) / 31364 / 京都大学大学院地球環境学舎地球環境学専攻 / (主査)教授 宇佐美 誠, 教授 ショウ ラジブ, 准教授 森 晶寿 / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DFAM

Company managers have increasingly adopted environmental management in the 2000’s, and the relationship between environmental management and financial performance has been a subject for discussion during the last decades because of inconsistent results. The aim of this study is to investigate this relationship between environmental management and financial performance within companies, and to analyse how Swedish retail companies are evaluating the environmental and financial results from environmental management. The methodology used for the study is a literature review to capture the current knowledge area in research, a study of companies’ sustainability reports and an interview study to collect empirical evidence from the retail sector. The literature study shows a positive result between environmental performance and financial performance, a positive relationship between environmental management and financial performance, and non-conclusive data of the relationship between environmental management systems and financial performance. Furthermore it shows that companies are measuring and reporting environmental performance but no or few companies are reporting the financial outcome from environmental management, however companies seem to measure cost savings from environmental management. From this study, no consensus of a general methodology of the measuring of the financial outcomes from environmental management has been found. The findings are not representing the entire retail sector and should rather be seen as empirical evidence from a number of retail companies. The conclusion made was that the ambitions within environmental management differ within one industry sector, and that there seem to be no general methodology for measuring the financial outcome from environmental management. / Miljömanagement har införts av fler och fler företagsledare under 2000-talet, och kopplingen mellan miljömanagement och affärsnytta har varit ett ämne för debatt under de senaste decennierna då resultaten ofta varit motsägande. Syftet med den här studien är att undersöka relationen mellan miljömanagement och affärsnytta inom företag, samt att analysera hur svensk detaljhandel utvärderar och mäter de miljömässiga och ekonomiska resultaten från miljömanagement. Metoden som har använts är en litteraturstudie för att fånga det nuvarande kunskapsläget i forskningen, en studie av företags hållbarhetsrapporter samt en intervjustudie för att samla empirisk data från detaljhandeln. Litteraturstudien visar att relationen mellan miljöprestanda och affärsnytta är positiv, att relationen mellan miljömanagement och affärsnytta är positiv samt en icke-bestämd relation mellan miljöledningssystem och affärsnytta. Studien visar även att företag inom detaljhandeln mäter och rapporterar miljöprestanda men inga eller få företag rapporterar affärsnytta från miljömanagement, däremot förekommer mätningar av kostnadsbesparingar hos flera företag. Inga generella metoder för att mäta affärsnyttan av miljömanagement har identifierats i studien. Resultatet i den här studien representerar inte hela detaljhandeln, utan är en samling av empiriska data från ett urval av företag. Slutsatsen från studien är dels att ambitionen inom miljömanagement skiljer sig åt inom olika företag inom detaljhandeln, samt att det inte verkar finnas någon generell metod för att mäta affärsnyttan av miljömanagement.

This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.