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This report describes necessary steps for an implementation of an environmental managementsystem at a secondary school and what would hopefully lead to an environmentalcertification, using ISO14001 – or as a possibility – one of the so called environmentalawards. To the largest part, the descriptions and activities are general and can be used at anysecondary school at all, but the current status analysis – with the started environmentalinvestigation – and the environmental policy are directly coupled to Wilhelm HaglundsGymnasium. The document should work as a process support for implementation of anenvironmental management system at a secondary school.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009). This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects". The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing. Suggestions have been given on how to improve this. The discussion then treated the following areas where the author's point of view is clear and points like the relevance and difficulties etc. was discussed.

The purpose of this study was to investigate how companies in the textile industry systematically are working with environmental issues, e.g. ISO14001. The most significant environmental aspects in the textile industry are water and chemical use. Environmental management systems are based on target management to be able to work with environmental issues in a standardized and structured way. Nevertheless, a certification do not tell if a company are sustainable or not, only that they are working with improvements. A survey was prepared and distributed by TEKO for the members within the environmental group. The same survey was also sent to a fashion store who after the survey was interviewed. The 14 responses received from the survey were further analyzed. The result showed that 57% were certified with ISO14001, 64% considered ISO14001 as relevant to the industry, 79% considered work with product labels as not enough environmental work. OEKO-TEX were the most common product label to use. Consumers can be confused by the number of different product labels that exist on the market and therefore a label that applies to all textile are requested. One company collected textile waste, moreover, the result showed no trend whether the municipality or the producers should be responsible for the collecting. To sort textile waste separately gain environmental benefits and has also become a goal set by the EU. At the same time, the demands are increasing in production countries as a result of the population becoming more aware of pollution in air and water.

<p>Denna miljöutredning avser företaget Elisolation htm AB, som ingår i Söderberg företagen och är</p><p>lokaliserat i Laxå, Närke. Företaget bedriver försäljning, tillverkning och lagerhållning av</p><p>härdplaster och termoplaster med goda elektriska, mekaniska och temperaturegenskaper.</p><p>Idag är ISO 14001 ett konkurrensmedel som inget företag kan bortse från. Allt fler företag</p><p>arbetar enligt miljösystemet och ställer därför krav på att även deras samarbetspartners och</p><p>underleverantörer gör det. Klarar du inte av att möta dina kunders krav så finns risken att de</p><p>vänder sig till en konkurrent.</p><p>Detta examensarbete är en miljöutredning som är en del av miljöarbete på Elisolation htm AB</p><p>och utredningen är det första och grundläggande steget i processen med att införa ISO 14001 i</p><p>verksamheten. Motivet med en miljöutredning är att ge en nulägesbeskrivning av Elisolation htm</p><p>AB:s aktiviteter, verksamheter och tjänster som påverkar miljön mest och att identifiera de</p><p>miljöaspekter som finns på företaget.</p>

Generellt sett tog det storskaliga miljöarbete sin början på 1970-talet. För ridsportens del startades ett klimatprojekt 2010 av flera stora branschorganisationer, med en klimatpolicy som följd året efter. Då ridsportföretags miljöarbete skiljer sig väsentligt åt mellan olika företag, syftar den här uppsatsen till att undersöka vilka drivkrafter och barriärer som kan identifieras utifrån ridsportföretagares uppfattningar kring miljöarbete. I studien har verksamheter som har, respektive saknar ett dokumenterat miljöarbete intervjuats och det empiriska materialet har analyserats med hjälp av teorier kring drivkrafter och barriärer. De slutsatser som kan dras är att främst de sociala och de marknadsbaserade drivkrafterna ligger till grund för företagens miljöarbete. De barriärer som hindrar företagen från att införskaffa eller utveckla sitt miljöarbete är främst samförståndsbarriärerna och kunskapsbarriärerna, där ridsportverksamheters miljöpåverkan och dess betydelse ifrågasätts, samt kunskapsluckor kring ämnet. Vidare är även de ekonomiska barriärerna betydelsefulla, exempelvis genom att det kan finnas fördomar om att ett miljöarbete bara är något kostsamt. Tillsist är de tekniska och de sociala barriärerna identifierade, men dessa ses som mindre i jämförelse med de tidigare nämnda.

Denna miljöutredning avser företaget Elisolation htm AB, som ingår i Söderberg företagen och är lokaliserat i Laxå, Närke. Företaget bedriver försäljning, tillverkning och lagerhållning av härdplaster och termoplaster med goda elektriska, mekaniska och temperaturegenskaper. Idag är ISO 14001 ett konkurrensmedel som inget företag kan bortse från. Allt fler företag arbetar enligt miljösystemet och ställer därför krav på att även deras samarbetspartners och underleverantörer gör det. Klarar du inte av att möta dina kunders krav så finns risken att de vänder sig till en konkurrent. Detta examensarbete är en miljöutredning som är en del av miljöarbete på Elisolation htm AB och utredningen är det första och grundläggande steget i processen med att införa ISO 14001 i verksamheten. Motivet med en miljöutredning är att ge en nulägesbeskrivning av Elisolation htm AB:s aktiviteter, verksamheter och tjänster som påverkar miljön mest och att identifiera de miljöaspekter som finns på företaget.

Dissertação (mestrado)—Universidade de Brasília, Centro de Desenvolvimento Sustentável, 2008. / Submitted by Debora Freitas de Sousa (deborahera@gmail.com) on 2009-08-05T14:04:55Z No. of bitstreams: 1 2008_HosanaGaspardosSantos.pdf: 1113233 bytes, checksum: 41fce5d28c61d8aadd30354da0084329 (MD5) / Approved for entry into archive by Tania Milca Carvalho Malheiros(tania@bce.unb.br) on 2009-08-06T12:02:50Z (GMT) No. of bitstreams: 1 2008_HosanaGaspardosSantos.pdf: 1113233 bytes, checksum: 41fce5d28c61d8aadd30354da0084329 (MD5) / Made available in DSpace on 2009-08-06T12:02:50Z (GMT). No. of bitstreams: 1 2008_HosanaGaspardosSantos.pdf: 1113233 bytes, checksum: 41fce5d28c61d8aadd30354da0084329 (MD5) Previous issue date: 2008-04-14 / As empresas vêm aumentando os seus investimentos em gestão ambiental por exigências legais e por força de um mercado competitivo que valoriza cada vez mais a responsabilidade empresarial em relação ao meio ambiente. Este estudo analisou três empresas no estado da Bahia para verificar as interfaces entre os processos de licenciamento ambiental, obrigatório por lei, e a certificação pela ISO 14001, ato voluntário por parte das empresas, buscando avaliar se a certificação ambiental da empresa poderia dispensar a renovação da sua licença ambiental pelo poder público. Os resultados da pesquisa mostraram que a certificação pela ISO 14001, por si só, embora represente um salto de qualidade na gestão ambiental da empresa, não pode substituir a renovação da Licença de Operação. Por outro lado, o estudo evidenciou que a atuação integrada das equipes de certificação e da Comissão Técnica de Garantia Ambiental, instrumento de autocontrole que integra o licenciamento ambiental no Estado da Bahia, traz resultados efetivos de melhoria no desempenho ambiental das empresas, permite uma melhor cooperação entre o órgão ambiental e o empreendedor, fortalece a co-responsabilidade ambiental e conseqüentemente resulta em mais agilidade no processo de renovação da licença ambiental. _________________________________________________________________________________ ABSTRACT / The enterprises are increasing its investment in environmental management because of the law and a competitive market which valorize more and more management responsibility with regard to the environment. This study examined three enterprises in the State of Bahia to verify the synergy between the process of environmental licensing, enforced by law, and the certification by ISO 14001, by the free will of the enterprises, aiming to evaluate if the enterprise’s environmental certification could dispense the renovation of the environmental license by the public power. The results of the present research displayed that the certification by ISO 14001, by itself, although represent am improvement in quality in the enterprise’s environmental management, can not replace the renovation of the license of operation. Besides, the study showed that the team of certification integrated with the technical commission of environment guaranty, instrument of auto control that integrate the environmental licensing of Bahia, brings positive results, improving the enterprise’s environmental performance, allowing a better relationship between the regulatory agency and the entrepreneur, strengthen the environmental co- responsibility and consequently brings more agility in the process of renovation of the environmental licenses.

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

<p><strong><p>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.</p><p>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.</p><p>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.</p><p>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.</p></strong></p>