Environmental Report Research Articles

Critical Analysis of Rio de Janeiro’s Compulsory Audit Reports

Objective: The objective of this study was to analyze compulsory environmental audit reports, with the aim of finding common points and divergences in the Audit Evidence, Environmental Performance Analysis and Action Plan Sections of each report. Theoretical Framework: In this topic, discussions on mandatory environmental audits, conceptualization of environmental performance and its analysis are presented, providing a solid basis for understanding the context of the analysis. Method: The methodology adopted for this research comprised the exploratory analysis of 14 compulsory audit reports to identify common points between them. The reports were collected from those available for public access in the Inea Central Library, under the criterion of homogeneity regarding the description of each company's activities. Results and Discussion: The study pointed out that there is a great discrepancy between the approaches of audit teams, especially regarding methodologies for analyzing environmental performance in the context of audits. Such findings indicate the need for alignment, performance analysis approaches and standardization of environmental indicators. Research Implications: The present study brings implications to the field of Environmental Performance Audits, guided by changes in field practices and the theoretical approach to the topic, in order to bring reflections on the improvements necessary to provide greater potential and alignment of the instrument with the current context of Sustainability of the state productive sector. Originality/Value: There are few studies on the subject of compulsory environmental audits in the State of Rio de Janeiro and, therefore, this study expands the reflections on the use and role of this instrument as part of the State Environmental Policy.

Spatiotemporal Variability and Trend of Ozone Pollution from Satellite Data (2003- 2021) in Iraq

Ozone (O3) occurs naturally in the Earth's upper atmosphere, and at ground level is a dangerous pollutant hurts plants and lung tissue and it’s a major component of smog. The purpose of this study to analyze the time series, trend, and spatial-temporal changes of monthly Relative Humidity (RH), Outgoing Longwave Radiation (OLR), and O3 in Iraq using the Atmospheric Infrared Sounder (AIRS) ascending AIRS3STM data during 2003 - 2021. The time series over six stations (Mosul, Sulaymaniyah, Khanaqin, Rutba, Baghdad, and Basra) have been analyzed and showed similar changes and fluctuation in O3 and OLR. The results of the study obtained were: minimum (decreasing, January–December) and maximum (increasing, May–August), and the mean and standard deviation were (0.044±0.003 ppmv) for O3 and (298± 22 Wm-2) for OLR during the study period. During December to February, the highest RH values were recorded, while the lowest RH values occurred from June to August. The monthly mean and standard deviation of RH was (28.66±29.54 g/kg). Further O3 trends revealed negative results in their annual series over all stations, except for Khanaqin and Basra, which had a positive trend. The O3 concentrations were consistently connected with other meteorological variables (the O3 has a negative correlation with RH and a beneficial correlation with temperature). The O3 spatiotemporal maps showed recorded the highest values recorded in April and May over Mosul and Sulaymaniyah (0.055–0.057), and in December, at middle and southern regions (Baghdad and Basra), there were the lowest O3 value (0.033). These results were due to meteorological and geographical factors. The results showed the efficient use of AIRS data to analyze the variations and distributions of atmospheric factors over different regions. In addition, AIRS observations can be used to obtain atmospheric, climatic, and environmental scientific reports and analyses for large, regional, and global regions and for long, continuous periods.

Environmental study delays in Nepal: A comparison with India and Bangladesh and policy recommendations

This research examines the environmental approval process in Nepal and compares it with those in India and Bangladesh, focusing on the time taken to complete the assessment of environmental study reports. The study conducts three levels of analysis. First, the policy review outlines all relevant environmental policies and laws, highlighting key provisions related to approval timelines. While not every step of the environmental study process has a mandated time frame, the legal time limits for report forwarding and approval are explicitly defined. Second, statistical analysis reveals a significant discrepancy between the statutory and actual approval times. While the legal mandate is just 35 days for Environmental Impact Assessment (EIA), assessing a report actually takes 339 days on average. The trend line reveals that the average time taken is decreasing. However, it is still much higher than India’s average EIA approval time of 64 days. Third, through a comparative analysis of eighteen different components of the environmental assessment process, this paper identifies the possible factors contributing to the delays, such as ambiguous jurisdiction, lack of nodal agency, lack of integrated guidelines, high centralization, and no use of e-governance. This paper also compares the thresholds that trigger the environmental study across eight sectors for three countries and finds that Nepal’s thresholds are narrower than India’s and comparable to Bangladesh’s. Recommendations made include clarifying jurisdictional roles, developing integrated guidelines, establishing specialized nodal agencies, and implementing digital systems. Overall, this research attempts to address flaws in Nepal’s environmental assessment system, offering solutions for efficient environmental regulation and improving the business environment in Nepal.

Dietary reference intake for military operations: a scoping review.

Reports that collect and organize dietary reference intake (DRI) data for military operations in different countries and regions worldwide are limited.This scoping review aimed to collect and organize information on the status of formulating a DRI for military operations in each country. For the information search, we queried PubMed and Google for literature and reports on the DRI for military operations and summarized the content of the adopted literature and reports. The content and rationale for DRI for military operations in Australia, the United Kingdom (UK), the United States of America (USA), and the North Atlantic Treaty Organization (NATO) can be summarized as follows: (1) Energy requirements: Four reports formulated physical activity levels (PALs) and corresponding energy requirements that differed from those for the civilian public. The PAL range for the military was set as high as 1.50-3.20, as opposed to the standard civilian upper PAL set at 1.20-2.20. (2) Protein: Three military reports outside of the UK had different standards than those for the civilian public with an increased intake in accordance with the high PAL while simultaneously preventing excessive intake.In the military, values were formulated 1.2-4.8 times higher than the standards for civilians (45-65 g/day to 55-307 g/day). (3) Macronutrient energy distribution: Four military reports established macronutrient energy distributions that differed from those for the civilian public. The DRI for the Australian and UK militaries was formulated such that as PAL increased, protein decreased, fat decreased or remained unchanged, and carbohydrate increased. (4) Sodium: Considering that military personnel sweat more due to high physical activity and their environment, two Australian and NATO reports were established with sodium levels that were twice as high as that of the civilian public (460-2,300 mg/day to 920-3,200 mg/day). Increasing sodium intake to <4,800 mg/day is recommended for individuals who sweat a lot or are not accustomed to hot environments. The DRI in Australia, the UK, USA, and NATO consider the physical activity and operating environment of military personnel, differing from those of the civilian population in terms of (1) energy requirements, (2) protein, (3) macronutrient energy distribution, and (4) sodium.

Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.

Corporate social and digital responsibility in esports

PurposeThe esports industry has experienced a dynamic growth. In this context, a significant evolution in the logic of corporate social responsibility (CSR) can be observed, particularly in the digital sphere. By extending Carroll’s three-dimensional model to include corporate digital responsibility (CDR), this paper addresses a key research question: How does CSR evolve and develop in the dynamic digital industry of esports?Design/methodology/approachThis study employed a qualitative multiple case study research design. It drew on secondary data from 50 professional esports organisations and key players in CSR development in the global esports industry, such as game publishers, pro-teams, pro-athletes, event organisers, and governing bodies. A content analysis of 50 official websites and 72 public annual, CSR, and environmental reports for the financial years ending in 2021 and 2022 was conducted.FindingsOur empirical findings not only map the territory of esports CSR and CDR but also provide practical insights. These insights are later synthesized to develop an esports CSR/CDR framework that extends Carroll’s three-dimensional model. CSR and CDR domains of esports are theoretically grounded (business performance, responsiveness, social issues, and digital responsibilities), while practical implications for managers and academics are forwarded.Originality/valueThis paper stands out as a pioneering empirical study, filling a significant research gap in the fields of CSR and CDR in esports. To the best of our knowledge, it is the first to illuminate these concepts within the unique ecosystem of esports, thereby contributing to the evolving understanding of CSR in the digital context.

The Impact of Environmental Assessment of Green Innovation on Corporate Performance and an Empirical Study

Green innovation is an important part of environmental evaluation, which will promote low-carbon economy and directly or indirectly impact enterprises' development performance. The research on environmental evaluation of green innovation mainly focuses on the theoretical aspect, elaborates on waste recycling, social responsibility, etc., lacks practical research methods, and ignores the impact of green innovation. In order to further study the actual impact of green innovation on environmental assessment and the promotion of enterprise performance, this paper proposes a factor regression analysis method. First of all, as well as related literature, the content and indicators of green innovation are extracted, the indicators are standardized, and the invalid indicators are eliminated. Then, a regression analysis of enterprise performance is carried out according to the indicators to find out the main influencing aspects. Finally, the problematic indicators were analyzed, the causes of the indicators were explored, and relevant countermeasures were proposed based on the regression results. The results of the study show that social supervision (X32), government supervision (X31), environmental report disclosure (X11), profit evaluation system (X23), production competitiveness (X21), Environmental technology (X13) and investment (C) are the main influencing indicators, and the degree of enterprise performance has a significant impact. Therefore, enterprises should start from the aspects of environmental report disclosure, social supervision, and profit evaluation system, and formulate measures and countermeasures to improve the role of environmental assessment in green innovation in promoting enterprise performance.

Environmental Machine Learning, Baseline Reporting, and Comprehensive Evaluation: The EMBRACE Checklist.

Environmental Machine Learning, Baseline Reporting, and Comprehensive Evaluation: The EMBRACE Checklist.

Challenges of environmental impact assessment in addressing environmental risk: insights from Brazilian practice in mining dams

ABSTRACT Environmental Impact Assessment (EIA) and Risk Assessment (RA) are critical tools for assessing and managing environmental impacts and risks of projects. However, their integration remains a challenge. This study examines how EIA practices account for risks in evaluating the environmental feasibility of mining dam projects in the state of Minas Gerais, Brazil. We analyzed licensing processes for projects approved between 2004 and 2022, using data from the state’s environmental agency. Methods included documentary and content analysis of Environmental Impact Statements (EIS) and review reports. Among the 25 cases analyzed, most focused solely on risk control without performing RA. Only two cases included RA, and two others lacked any risk-related information. Review reports revealed that only two went beyond considering risk control when assessing environmental feasibility. This suggests decision-making relies on a narrow focus on risk control. Furthermore, there is a misalignment between the EIS content and the criteria for project acceptability in review reports. Finally, we explore how politicization may undermine the EIA’s role in objective, and evidence-based decision-making. These findings underscore the superficial and fragmented approach to addressing environmental risk in mining dam assessments in Minas Gerais.

The Impact of Environmental, Social, and Governance (ESG) Reporting on Corporate Financial Performance

This research explores the impact of Environmental, Social, and Governance (ESG) reports on company financial performance. ESG has become an important indicator in assessing the desirability and social responsibility of companies in various industrial sectors. Although many companies are starting to adopt ESG reporting standards, there are still concerns regarding their impact on financial performance. This research aims to establish a relationship between ESG reports and company financial performance through analysis of quantitative data taken from public companies over a certain time period. The financial performance indicators explained include return on assets (ROA), return on equity (ROE), and share prices. ESG data is obtained from company annual reports and internationally recognized ESG databases.

Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees

AbstractThis study analyses the link between chief financial officer (CFO) gender and environmental decoupling. Moreover, the moderator effect of sustainability board committees is tested. Based on upper echelons theory, a sample of listed firms headquartered in the European Union (2312 firm‐year observations) from the business years 2017–22 is used. In line with the theoretical framework and based on correlation and regression analyses, CFO gender is significantly and negatively linked with environmental decoupling. The existence of sustainability board committees strengthens this relationship. The results are robust to various robustness tests and endogeneity checks. This study contributes to the increasing research activity on the influence of corporate governance on environmental decoupling. Future research should analyze specific environmental decoupling dimensions and the impact of other CFO characteristics (e.g., expertise) on environmental decoupling. Regarding the stakeholder concerns on corporate environmental decoupling in recent years, firms should increase the quality of their environmental reports to build up increased stakeholder relations. To the best of our knowledge, this is the first empirical study on the relationship between CFO gender and corporate environmental decoupling. Moreover, the moderator effect of sustainability board committees is included as an innovative complementary driver.

Policies, Places and Practices: Why Environmental Law Scholars Should Care About the Levelling-Up and Regeneration Act 2023

Abstract The Levelling-Up and Regeneration Act 2023 has marked major reforms in how planning law legally conceptualises policies, places and practices. These reforms have an impact not only on the scope of planning law but also on the shape of environmental law in England and Wales. In particular, the Levelling-Up and Regeneration Act 2023 changes how different forms of national and local policy legally interact, creates new administrative regulation for protected landscapes and establishes a new framework for environmental impact assessment called the Environmental Outcome Reports. This introduction to the legislation illustrates the importance of understanding the planning law reform for environmental law scholarship more generally.

Umbrella+ review on interventions to reduce risks and impacts on health of children and adolescents in Europe from environmental noise

The health burden from environmental noise underscores the need for interventions to reduce exposure and protect children and adolescents. This Umbrella+ review aims to present the latest knowledge on interventions minimizing the health impacts of environmental noise in this demographic. Initially, we conducted a scoping review anchored in the WHO's systematic review on transportation noise interventions and their impacts on health. The subsequent Umbrella+ review prioritizes recent high-quality systematic reviews and includes new, high-quality original studies from Europe published after 2014 to complement identified reviews. Study eligibility follows a PICOS (Population, Intervention, Comparator, Outcome, and Study) approach, focusing on interventions targeting children and adolescents up to age 18. We also consider broader population interventions and their potential effects on children. We consider intervention studies addressing noise exposure from road, rail, and aircraft. Potential health outcomes identified from the scoping process include changes in noise exposure and health outcomes, such as annoyance, sleep disturbance, cardiovascular disease, cognitive development, and birth outcomes. This Umbrella+ review is poised to contribute to the 2024 European Topic Centre on Human Health and the Environment report, offering insights to guide action plans, policies, and legislation related to noise intervention for the health of children and adolescents.

Analisis Penerapan Akuntansi Lingkungan Terhadap Pengendalian Biaya Operasional Pengelolaan Limbah pada Rumah Sakit Karya Husada

This research aims to find out how environmental accounting is applied to control operational costs for waste management at Karya Husada Hospital. This research was conducted using qualitative methods. Data sources use primary data and secondary data. The data analysis technique used is descriptive qualitative using the Miles and Huberman model. The results of this research show that Karya Husada Hospital has managed its waste well, this is proven by the absence of problems or complaints from the surrounding community regarding waste at the hospital. Karya Husada Hospital has implemented environmental accounting and carried out the process of Recognizing, Measuring, Recording, Presenting, and also Disclosure of environmental related costs. Karya Husada Hospital does not have a specific environmental cost report. Controlling operational costs for waste management at Karya Husada Hospital has not been effective, where there has been a deviation from realized costs exceeding previously budgeted costs. This deviation occurred because the amount of medical and domestic waste increased along with the increase in patient and family visits at Karya Husada Hospital.

Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics

Corporations increasingly seek assurance on their published environmental, social, and governance (ESG) reports. Some companies use their audit firm to assure ESG reports, while others seek assurance services from a different firm. This paper investigates the influence of boardroom-based factors – female directors and multiple directorships – on companies' choice of ESG assurance provider. Using a sample of 438 Australian company-year observations from 2010 to 2020 we find that companies with more female directors and busy boards (i.e., boards with directors having at least three concurrent directorships) are more likely to choose a Big-4 audit firm different from their incumbent financial auditor to assure their ESG reports. Based on agency, social capital and resource dependence theories, we explain this ESG assurance procurement strategy as deliberate to address the potential ethical dilemma of engaging the same audit firm for assurance of financial and non-financial information. Our findings suggest that companies with more female directors and busy boards are likelier than their counterparts to apply this ethical stance in choosing their financial auditors and ESG assurers. Implications for policymakers and regulators in designing board diversity guidelines or rules and companies in setting board diversity criteria and policies are discussed.

Strategic tone management in ESG reports and ESG risk

In this study, we investigate whether strategic tone management in environmental, social, and governance (ESG) reports can serve as an indicator of future ESG risk. Our baseline results reveal a positive association between abnormal positive tone in ESG reports and future ESG risk. The findings suggest that firms employ impression management strategy in their ESG reports to provide misleading information. Analyst coverage and media attention can mitigate this positive association. Heterogeneity analysis reveals that the positive correlation is stronger for firms mandated to disclose ESG reports and those adhering to the Global Reporting Initiative guidelines. Additional tests indicate that abnormal positive tone is positively associated only with future environmental risk, not with future social and governance risk. We observe this positive association exclusively in government-reported ESG risk, not in media-reported ESG risk. Our results offer valuable implications for mitigating the adverse impact of strategic tone management on corporate sustainability practices.

Analysis on the Influencing Factors of Environmental Protection Public Report

Analysis on the Influencing Factors of Environmental Protection Public Report

Locating Concepts, Practices and Policies of Environmental Concern in Reports

Environment plays a crucial role in our lives. The Anthropocene era is marked with the emergence of chronic environmental issues. These issues are spread worldwide. India is also dealing with several environmental issues. Developing ‘Environmental Concern’ (Individual, social, and at institutional level) is considered as one of the potential solutions to reduce the impact of environmental issues. The paper attempts to look at the conceptualization of the construct of ‘Environmental Concern’ limiting focus within the Environmental Policy Reports, and Environmental Performance Assessment Reports. The qualitative analysis pertains to the longitudinal period from 2015 to 2021. The findings identified seven key substantial areas of Environmental concern that can be considered in the conceptualization of the construct ‘Environmental Concern’ concerning India’s environmental context. Along with these substantive areas of concern, some critical areas, i.e., forests and biomes, poor air quality, public health concerns, and lead poisoning, also need to be taken into immediate consideration for action. With these areas of consideration in the conceptualization of the construct ‘Environmental Concern’ future efforts to solve environmental problems can be formulated.

Gleaning Rural Journalism: Rural Journalists' Agricultural and Environmental Reporting Utilizing Community Storytelling Networks☆

AbstractEnvironmental concerns are growing in parts of the rural United States as drinking water wells become contaminated with agrichemicals, and climate change impacts such as drought and extreme rain events disrupt farming practices. Analyzing in‐depth interviews with 29 U.S. rural journalists, we explore the role rural journalists play when reporting on the environment as it relates to agricultural issues. Findings show that reporting about the environment—such as weather, climate change, water shortages, and droughts—appear in rural journalists' stories given those topics' relevance to their rural communities and the social systems forces exerting influence on journalists, yet rural journalists often do not perceive themselves as doing environmental reporting. Rural journalists also report lacking training and resources to do environmental reporting. This study points to the need for more support for rural journalists' environmental reporting as one way to build social change and maintain local community.

Legitimation work in privatized criminal justice: Softening, shrinking, and signaling

How do private companies justify taking on criminal justice functions? Building on writing on legitimacy and privatization, this article describes three rhetorical practices intended to increase the legitimacy of private companies carrying out criminal justice functions: softening (obscuring the use of force); shrinking (demonstrating deference to the state); and signaling (proclaiming alignment with pro-social values). The article demonstrates the analytic utility of these categories by considering public-facing Environmental, Social, and Governance (ESG) reports produced by one prominent company in the private corrections industry (CoreCivic). The conceptual typology of legitimation work brings together several dynamics that are common in privatized criminal justice and provides an analytic toolkit for future study. A discussion considers how researchers can use this typology to examine legitimation work by other private firms and industries that engage the criminal justice system.