Environmental Report Research Articles

The Influence of Environmental Reporting on Policy Making

Purpose: The main objective of this study was to explore the influence of environmental reporting on policy making.
 Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library.
 Findings: The findings revealed that there exists a contextual and methodological gap relating to the influence of environmental reporting on policy making. Preliminary empirical review revealed the significant impact that environmental reporting, whether through traditional media or digital platforms, can have on the policy-making process. These studies have shown that the media's framing of environmental issues, its emphasis on urgency and consequences, and its ability to mobilize public opinion can shape the policy agenda, influence decision-makers, and lead to policy changes. Moreover, the role of environmental non-governmental organizations (NGOs) and social movements in leveraging media strategies to advocate for policy change cannot be understated. Environmental NGOs strategically use media campaigns to raise awareness, pressure policymakers, and drive environmental policy initiatives.
 Unique Contribution to Theory. Practice and Policy: The Agenda- Setting theory, Diffusion of Innovations theory and the Framing theory may be used to anchor future studies on environmental reporting. Based on the study, the following recommendations emerge: Foster closer collaboration between media and policymakers to enhance communication and understanding, invest in media training programs and establish reporting standards to improve the quality of environmental reporting, promote transparency and accountability in both media reporting and policymaking processes, encourage diverse and inclusive environmental reporting that represents all perspectives and communities, and embrace cross-platform and digital reporting strategies to enhance the reach and impact of environmental journalism in an evolving media landscape.

Environmental accounting in public sector: systematic literature review

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.

Environmental impact assessment of steel reinforcing bar manufacturing process from scrap materials using life cycle assessment method: a case study on the Ethiopian metal industries

A clear understanding of the major environmental impacts of steelmaking from scraps, as well as potential solutions involving a circular economy paradigm, is essential. This study is conducted to pave the way for using life cycle assessment (LCA) to have sustainable development and effective resource management by evaluating the environmental impacts of the steel rebar manufacturing process using secondary resources. It is a cradle-to-gate LCA that includes scrap collection and sorting, transportation, melting, continuous casting, billet reheating, and reinforcing bar rolling. Inventory data were acquired as primary data from the factory and secondary data from ecoinvent v3.8, 2021 version integrated with SimaPro 9.4.0.2 faculty version. All of the analyses in this LCA were conducted using the Recipe 2016 Midpoint (H)V1.00 and Endpoint (I)V1.00 impact assessment techniques taking one-ton reinforcing bar production as reference flow. This LCA study shows that using renewable energy and bulk transport systems has a significant advantage in reducing the environmental impact created during steel production processes. Because of this, the global warming potential created during the rebar manufacturing process is 467 kgCO2 eq as taken from the environmental impact calculation report. By charging hot billet from the continuous casting machine (CCM) to the rolling mill and using an efficient transportation system, the environmental impact of GWP can be reduced by 50%.

Firm environmental disclosure and government’s sustainable leadership: an analysis of keywords in Chinese Government work reports

PurposeThis paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.Design/methodology/approachThis study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.FindingsThis study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.Practical implicationsThe findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.Originality/valueThis study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

Trust in ESG reporting: The intelligent Veri-Green solution for incentivized verification

In today's corporate environment, Environmental, Social, and Governance (ESG) reports crucially reflect an organization's commitment to sustainability, environmental preservation, and social responsibility. As corporations share these detailed reports, the responsibility to validate and assure adherence to respected ESG benchmarks critically lies with third-party assurance organizations. However, the essential verification process often encounters challenges related to authenticity, credibility, and fairness, underscoring the need for a new solution. The selection of verifiers is a crucial aspect of this process, as their expertise and impartiality directly impact the validity and trustworthiness of the verification. Consequently, “Veri-Green,” an innovative blockchain-based incentive mechanism, has been introduced to improve the ESG data verification process. Considering potential risks in verification systems, such as reputational damage due to oversight or inadvertent approval of inaccurate data, and data security risks involving the management of sensitive organizational information, the verifier selection process needs to be thoroughly considered and designed. Through the utilization of advanced machine learning algorithms, potential verification candidates are precisely identified, followed by the deployment of the Vickrey Clarke Groves (VCG) auction mechanism. This approach ensures the strategic selection of verifiers and cultivates an ecosystem marked by truthfulness, rationality, and computational efficiency throughout the ESG data verification process. In this framework, verifiers are not only encouraged but also properly incentivized, developing a more transparent and equitable verification process, thereby driving the ESG agenda towards a future defined by genuine, impactful corporate responsibility and sustainability.

Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)

Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.

A polluting war: Risk, experts, and the politics of monitoring wartime environmental harm in Eastern Ukraine

War always harms the environment. As the fog of war produces unreliable data, it also obstructs our capacity to monitor those harms. While some call for more data collection to advance a clear narrative of the origins of environmental harm, sociologists of risk and professional risk assessors find that the urgency of environmental hazards depends not on data alone but on who has the authority to define those risks. Without a clear understanding of how environmental experts engage in the socio-political struggles over the interpretations of risk during armed conflict, we may undervalue, first, how assessments and adequate action remain practically and politically difficult, and second, how data may be misused. Drawing on interviews with environmental experts and reports, I examine the politics of environmental expert knowledge on conflict pollution in the war in Donbas (2014–2022), a region hosting over 4500 hazardous industrial enterprises. By going beyond technological evidence collection, the article broadens our understanding of the obstacles of knowledge production and the attribution of environmental harm in highly politicized and violent contexts. Based on insights from environmental politics, the article finds that experts manage three issues undermining the reliability of environmental risks in an active warzone: pre-existing industrial pollution, environmental damage spread across government and non-government-controlled territories, and disinformation.

The effect of economic development, income inequality and banking sector development on environmental quality: Empirical evidence in Indonesia

<p>Our research explores how government expenditure, inequality, and bank lending could impact environmental quality. We assess the quality of the environment by utilizing the Environmental Quality Index, as supplied by the Ministry of Environment and Forestry. We use annual regional-level data from 2012 to 2021 gathered from the Indonesia Statistics Bureau (<em>Badan Pusat Statistik-BPS</em>), Bank Indonesia, and the environment reports of Indonesia provided by the Ministry of Environment and Forestry. Our final sample consists of 34 provinces across Indonesia. We use the human development index, the Indonesia democracy index, and the Gini index provided by the Indonesia Statistics Bureau to measure inequality. We use regional-level bank loan data provided by Bank Indonesia to measure bank lending. Lastly, we measure government expenditure using regional government expenditure data. This study uses the random effect model to estimate the empirical model. Hausman test is conducted to determine which model is appropriate between the fix and random effect models. These results imply that banking sector development, economic development proxied by government expenditure, and inequality proxied by the human development index and Indonesia democratic index negatively impact the environmental quality. Derived from the findings of the regression test, the overall expenditure at the regional level demonstrates a detrimental effect on environmental health. This is evident in the developmental trajectory of the state government, which has yet to be oriented towards environmental concerns. This is also supported by the results of subsample tests, which show that this linkage significantly affects regions with high inequality.</p>

Disregard of aquatic shrews in the Environmental Impact Assessment reports regarding hydropower dams in the Nepal Himalayas

AbstractThe rate of hydropower dam construction on rivers is increasing in emerging economies in South Asia, to achieve economic development goals. These large infrastructure projects are likely to have many negative consequences on freshwater species but have not yet received much consideration. Among freshwater small mammalian species, water shrews are seriously impacted by these large structures. This paper aims to determine if water shrews have been considered during the Environmental Impact Assessment (EIA) of these hydro dam project sites, as well as present the sightings of the water shrews from Nepalese rivers with hydropower potential. We reviewed 44 EIA reports of such projects in Nepal using a set of four criteria and 15 questions to analyze the methods of impact assessment for mammals and the reports on the presence of water shrews in each built area. The study found that the number of mammal species reported during the EIA varied from five to 55 species but no relationships between the hydropower structure's size and any water shrew species were considered in the studies. In almost all EIA reports, the term aquatic ecosystem was prioritized over the term aquatic small mammals, and the latter was not considered in the assessment. The major reason for not considering these species is probably due to the lack of robust methods to capture small mammals such as shrews, or due to survey methods focused only on terrestrial mammals. The Aquatic Animal Protection Act was fully reviewed and assured to be followed in a majority of the reports, yet the monitoring parameters and indicators were not available for aquatic small mammals. Ignoring the presence of these mammals while constructing hydropower plants is a serious threat to their persistence. We also reported the Himalayan water shrew in the Barun River and the elegant water shrew in the Upper Tamakoshi River of Nepal. Therefore, a better understanding of these species among hydropower developers, and all concerned agencies, is essential.

Assessment of genetically modified maize MON 810 for renewal authorisation under Regulation (EC) No 1829/2003 (dossier GMFF-2022-9450).

Following the submission of dossier GMFF-2022-9450 under Regulation (EC) No 1829/2003 from Bayer Agriculture BV, the Panel on Genetically Modified Organisms of the European Food Safety Authority was asked to deliver a scientific risk assessment on the data submitted in the context of the renewal of authorisation application for the insect protected genetically modified maize MON 810, for food and feed uses (including pollen), excluding cultivation within the European Union. The data received in the context of this renewal application contained post-market environmental monitoring reports, an evaluation of the literature retrieved by a scoping review, additional studies performed by or on behalf of the applicant and updated bioinformatics analyses. The GMO Panel assessed these data for possible new hazards, modified exposure or new scientific uncertainties identified during the authorisation period and not previously assessed in the context of the original application. Under the assumption that the DNA sequence of the event in maize MON 810 considered for renewal is identical to the sequence of the originally assessed event, the GMO Panel concludes that there is no evidence in dossier GMFF-2022-9450 for new hazards, modified exposure or scientific uncertainties that would change the conclusions of the original risk assessment on maize MON 810.

«Зеленая» диалектика медиаиндустрии: продвижение экотрендов и антиэкологичное поведение

“Green” behavior, respect for the environment , attention to the problem of anthropogenic pollution, human impact on nature, “green products” – such issues have become preferred topics for the entertainment industry which may be called a most important tool to advance “green” agenda and promote a certain fashion for the ecological way of life and reasoning. As a result, this industry became represented as something per itself ecological and oriented toward sustainable development, while the industry refusal to use paper over the last 15 years is apprehended as something particularly socially responsible and ecologically friendly. In this paper we are trying to question the thesis about per default ecological friendliness of cultural industries through examining the chain of mutual influences of these and other industries (notably – telecommunications, IT etc.). It shows the impact of such industries on non-ecological behavior. Within “deep mediatization” these industries are closely integrated with others, such as medicine, transport, education, trade, which drives the “device race” and much more negatively impacts nature than production of paper in the newspaper’s era. Through the analysis of environmental and sustainability reports of big tech and media corporations, the author shows that the so-called “green shift” is just a strategy to attract investments into the trendy industry rather than real care about the collective wellbeing.

Оцінка забезпеченості сталого розвитку підприємства

The aim of the article is to define a system of indicators for assessing the provision of sustainable development of enterprise, strengths and weaknesses in the existing practice of its functioning in order to further form a development strategy. The article examines the issue of assessing the provision of sustainable development of enterprise, which is a key aspect of modern business management. Sustainable development of an enterprise encompasses economic, ecological and social aspects that must be harmoniously integrated to achieve long-term stability and competitiveness. The author analyzes various methodological approaches to assessing sustainable development, including such quantitative and qualitative indicators as sustainability indices, environmental and social reports. The aspects of assessing the effectiveness of the enterprise’s functioning through the system of assessment of the economic, social and ecological components of sustainable development are considered. Methods and instruments for sustainable development management have been developed, enabling identication of the sources, essence and directions of change to ensure sustainability. The definition of the category of «sustainable development management mechanism» has been clarified. It is determined that one of the important instruments is to conduct independent audits, which allow to assess the compliance of the enterprise’s activities with international standards of sustainable development, such as ISO 26000 (social responsibility) and ISO 14001 (environmental management). Such inspections help to identify obstacles and define areas and tools for improving the performance of the enterprise. Particular attention is paid to the role of strategic planning and resource management in the context of sustainable development, as well as the influence of external factors such as legislation and market conditions. As a result of the study, a system of indicators for assessing the sustainable development of enterprise has been proposed, including indicators of economic efficiency, environmental responsibility and social justice. Conclusions and proposals should be used in the work of managers and researchers interested in the implementation and improvement of sustainable development strategies in enterprises.

A scientometric analysis of heavy metals pollution in coastal areas (2003 – 2023)

This systematic review addresses the crucial issue of heavy metal pollution in coastal areas, a growing concern due to its adverse effects on ecosystems and human health. The study compiles and analyzes data from numerous research articles, surveys, and environmental reports to provide a comprehensive overview of the current state of heavy metal pollution in coastal regions worldwide. The review aims to identify the most prevalent heavy metals in these areas, their sources, and the pathways through which they enter the coastal environment. It also examines the impact of these pollutants on marine life, ecosystems, and human populations that depend on coastal resources. Specifically, it investigates the mechanisms of metal accumulation and biomagnification in marine food webs, and highlighting potential risks to human health. In addition, the review explores the effectiveness of current mitigation and remediation strategies implemented globally to combat heavy metal contamination. By synthesizing data from various studies, this review aims to provide a holistic understanding of heavy metal pollution in coastal areas, while identifying gaps in current research and suggesting directions for future studies. This comprehensive analysis serves as a valuable resource for environmental scientists, policy-makers, and stakeholders involved in marine conservation and public health.

Enhancing urban green spaces: A resilience-based approach to plant dust retention in older residential neighborhoods

This research focuses on developing a comprehensive understanding of plant dust retention resilience in older residential neighborhoods, emphasizing protection, recovery, and sustainability. Plant dust retention resilience encompasses the ability of plant combinations to respond to emergencies, cooperate with emergency service systems, adapt effectively, recover swiftly from disasters, and enhance future sustainability. Key quantitative indicators include the scale of green space and the structure of plant arrangements, with a focus on types and factors affecting plant arrangement structure. Data processing involves the selection of relevant indicators, the Delphi Method for indicator screening, and the Analytic Hierarchy Process for indicator weight determination. Data sources include environmental reports, government websites, measurements, and satellite images. The research establishes a comprehensive evaluation indicator system for plant dust retention resilience and a resilience capacity model for plants in old residential areas. The results suggest that the best plant configuration model for dust retention resilience capacity includes a mix of coniferous and deciduous trees and shrubs with a significant grass component.

Corporate Transparency and Environmental Reporting: Trends and Benefits

Corporate Transparency and Environmental Reporting: Trends and Benefits

JUSTIFICATION OF THE FEASIBILITY OF NORMALIZING THE LEVEL OF GREENING OF SANITARY AND PROTECTIVE ZONES OF OPERATING QUARRY ROCK DUMPS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

To reduce the impact of polluted air on human health it is important to expand the areas of green spaces and create healthier conditions for the local population to live and reproduce biodiversity. Dumps of overburden the surface of which has reached intensive self-overgrowth with grass and tree-shrub vegetation and the industry of the adjacent land should be considered as fabricated objects with a high potential of gas-absorbing capacity of pollutants from the surface layer of atmospheric air. A comparison of the amount of emissions of pollutants which are directly during the dumping of overburden dumps with the ability of vegetation to adsorb them during the growing season revealed the following: rather high indicators of the absorption capacity for sulfur oxide and the ability to self-clean the surface layer of the air as well as an additional balance of regenerated oxygen due to green vegetation. Calculations of emissions of pollutants and greenhouse gases into the atmosphere from vehicles were made taking into account unloading operations from the dumping of mining mass into a dump and taking into account their formation during the combustion of fuel from internal combustion engines of special equipment according to specific indicators. The analysis of the cartographic material showed a sufficient level of greening of the sanitary and protective zone of the dumps in accordance with the territory planning recommendations. The possibility of self-cleaning of the surface air layer should be considered during the preparation of relevant environmental impact assessment reports of the planned economic activity and during the planning of dumping, the volumes of which are related to the gradual advancement of the work front in the quarry. This will make it possible to consider industrial lands with a high level of greening as one of the ways to increase the ESG rating of economic activity in terms of the impact of environmental risks on atmospheric air quality and its minimization due to a sufficient level of industrial lands greening.

THE EXPERT OPINION VS. THE ENVIRONMENTAL IMPACT ASSESSMENT REPORT

In the presented study, the author raised the issue of the environmental impact assessment report as evidence in administrative proceedings. The article presents mainly the position of case law in this regard. Considerations in this area concerned two means of evidence carried out within the framework of administrative proceedings; namely, expert opinion evidence and private document evidence.

Multi Actors’ Perspectives on Environment, Social, and Governance Reporting in Listed Companies in Sri Lanka

This study explores multi-actors' perspectives on Environment, Social, and Governance (ESG) reporting in Sri Lankan listed companies. While most studies have explored the perceptions of managerial and non-managerial stakeholders regarding ESG reporting in developed countries, there is a scarcity of research in developing countries. Only a few studies have yet addressed the phenomenon of ESG reporting in Sri Lanka by analysing the multi-actors’ perspectives. On the other hand, most previous studies have primarily investigated internal organizational factors that influence ESG reporting using a quantitative method. In this study, ESG reporting was assessed through the perspectives of multi-actors. Qualitative methodology is used to analyze the participants’ perspectives following an interpretivist approach. Using semi-structured in-depth interviews, exploratory data was collected related to the research topic. Participants for the sample were selected based on engagement with ESG activities, knowledge, and personal experience. Interviewees participated in face-to-face and online interviews via Zoom. Thematic analysis was performed to identify the common themes from the respondents' explanations. Awareness, reporting guidelines, stakeholders’ demands, top management commitment, capturing information, and education are the major themes identified in ESG reporting in listed entities. The study contributes to understanding the phenomenon of ESG reporting and it presents findings that may be useful for theory and practice. Finally, the study provides empirical evidence for regulatory authorities and policymakers on the actions and methods for developing ESG reporting in listed companies in Sri Lanka.

Gaps between Stakeholders` Concerns and Mitigation Measures in ESIA Reports of Geothermal Energy Projects: A Case Study of Geothermal Energy Projects in Djibouti, Ethiopia and Kenya

Geothermal energy serves as a viable alternative to fossil fuels in developing countries, catering to electricity needs, supporting socio-economic development, and striving towards sustainable development goals. It also poses potential negative impacts on the environment and society. This study conducted a comparative analysis of mitigation measures and stakeholders' concerns across eight environmental and social impact assessment reports (ESIA) for geothermal energy development projects in Djibouti, Ethiopia, and Kenya. Mitchell's mitigation hierarchy guideline (1997) was used to examine the purpose of 708 proposed mitigation measures for eight environmental and nine social criteria extracted from the literature and then a deductive qualitative content analysis were used to categorize these measures according to 18 criteria collected from the literature. Additionally, using an inductive qualitative content analysis, the study analysed 680 stakeholders' concerns sourced from public participation materials in the ESIA reports, identifying four main thematic categories and twenty-two subcategories. Stakeholders expressed concerns predominantly about socio-economic (52%) and development matters (20%), while ESIA reports offered fewer social mitigation measures (28.7%) compared to environmental ones (71.3%). Nonetheless, a strong correlation between the environmental and social mitigation measures proposed for our 17 criteria demonstrates a higher proportion of measures in power plant construction projects. Despite this, communities voiced apprehensions about new involuntary resettlement plans, economic opportunities, and unrealized corporate social responsibility (CSR) projects. Furthermore, the study revealed that local communities complained about the adverse effects of previous geothermal development projects, including air, water, and soil pollution, impacting their health, crop production, and livestock. This research highlights the discrepancy between stakeholders' concerns and mitigation measures in ESIA reports, attributed to possible inadequacies in the conduct of social impact assessment and public participation, leading to misunderstandings regarding project impacts and benefits among local communities. To address these issues, this paper recommends a more comprehensive understanding of social aspects, the consideration of cumulative impacts from other geothermal projects in the same area, and transparent communication to avoid unrealistic or costly promises during the realization of ESIA reports for geothermal energy projects

Environmental impacts of certification programmes at Colombian coffee plantations

Certification programmes are often promoted as a sustainable solution for the negative environmental and socio-economic effects generated by agricultural activities. This scope review assesses the seven most adopted certification programmes in Colombian coffee plantations and their ecological, economic and social impacts. In addition, this scope review characterises the coffee regions where the studies are conducted and the main methodological approaches that are used. The review revealed that the main methodological approach used in the studies is the mixed approach and that the largest number of studies is not conducted in the departments that report the highest coffee production rates. The main certification program assessed in this review is the Rainforest Alliance. However, this study also reports the existence of several gaps caused by multi-certification effects. In total, 87 reports of ecological, economic, and social impacts were identified. Out of the 87 environmental impact reports of the certifications identified in this study, 66 were positive and only 21 were negative.