Level Of Environmental Information Research Articles

Exploring the relationship between board characteristics and environmental disclosure: Empirical evidence for European firms

Research Question: Does the effect of selected board characteristics is contingent on the level of environmental disclosure by European firms. Motivation: Sustainable development is based on a vision where the protection of the environment, social progress and economic efficiency are indispensable. Idea: This research aims to investigate the effect of selected board characteristics on the level of environmental disclosure by European firms. Data: This study used a sample of 220 European companies under the context of a new dataset, namely, DataStream ASSET database. Corporate environmental disclosure index (CEDI) is developed to measure the level of environmental information. Tools: This index is calculated based on the CEDI-related items provided by DataStream ASSET4. Findings: The multiple linear regression analyses were used to verify the effect of the board of directors’ characteristics on the level of environmental disclosure. The results indicate that the board size and board independence have a statistically significant and positive impact on the level of environmental disclosure. Contribution: The findings have important implications for different policymakers; It helps inform regulatory regulators of the importance of good corporate governance to lay the foundation for comprehensive environmental disclosure by establishing valuable relationships with different stakeholders.

Evaluating Environmental Contents in Comprehensive Passages in Junior Secondary School English Language Textbooks Used in Cross River State, Nigeria

Serious concerns have been raised by many stakeholders in environmental issues including Cross River State Government, educationists, non-governmental organisations and even, the international funding agencies, about the quality and level of environmental information that can be accessed in both print and electronic media. This has become imperative because proper understanding of the origin of the present environmental challenges is the key to minimise the on-going abuses in future. This study was undertaken to investigate the level of environmental awareness issues contained in comprehensive passages present in English Language textbooks used by Junior Secondary School students in Cross River State, Nigeria. The study involves counting and analysing the number of passages dealing with environmental issues in 27 textbooks based on the four types of environments: abiotic, biotic, neutral and social. Two research questions were formulated and used to guide the study. Observed data were analysed using simple percentage technique. Results show that issues concerning the environment were reflected in all the textbooks but sometimes in an undesirable proportion. It was concluded that the practice of emphasising social and abiotic environments issues at the detriment of others do not auger well for proper development and impartation of environmental awareness to students. 
 
 Received: 28 July 2021 / Accepted: 30 September 2021 / Published: 5 November 2021

Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

Peruvian companies with significant sustainability impact have a significant development in their environmental information. Based on this, this research aims to analyze the level of disclosure of environmental performance information according to the Global Reporting Initiative (GRI) and circular economy (CE) practices. Similarly, determine its relationship with the size and business sector for those companies that published their sustainability report, and analyze the results within the framework of legitimacy and institutional theories. A quantitative investigation was carried out by means of a content analysis of the sustainability reports to determine the indices of the level of disclosure of said information, description and relationship of the variables indicated. This level of environmental disclosure is not met in all aspects of GRI. In fact, the results indicated greater compliance in the dissemination of environmental waste management, water, transport and regulatory compliance indicators, an institutional influence by type of business activity was observed. On the other hand, CE practices also did not show a high degree of disclosure, while input consumption reduction and waste management practices showed greater disclosure. The business sector presented a relationship with the level of environmental information, however, neither the size nor the sector of the companies were related to the CE information.

The influence of boards of directors on environmental disclosure

PurposeThe purpose of this paper is to verify the influence of the characteristics of boards of directors on the level of environmental disclosure by Brazilian companies. The board is one of the main mechanisms of corporate governance and its characteristics can influence the level of environmental disclosure.Design/methodology/approachThe study used a sample of 152 companies listed on the São Paulo stock exchange, the BM&FBovespa. The level of environmental information was obtained by conducting a content analysis of company sustainability reports and websites. The generalized additive models based on negative binomial distribution were used to verify the influence of the characteristics of boards on environmental disclosure.FindingsThe results indicate that the number of independent board members had statistical significance, suggesting that board independence can improve the control of the administration and encourage greater environmental disclosure. The age variables showed that environmental disclosure increased on boards with average age up to 60 and then decreased.Originality/valueIt is expected that this study will contribute to the literature on corporate governance promotion by producing empiric data about the impacts of the characteristics of boards of directors on the level of environmental disclosure of companies that operate in a country with an emerging economy, Brazil. Another contribution may be related to the process of choosing board members because a board of directors must be composed of members with various characteristics to reduce the asymmetry of information and improve a company’s environmental disclosure policies.

Gap-filling a spatially explicit plant trait database: comparing imputation methods and different levels of environmental information

Abstract. The ubiquity of missing data in plant trait databases may hinder trait-based analyses of ecological patterns and processes. Spatially explicit datasets with information on intraspecific trait variability are rare but offer great promise in improving our understanding of functional biogeography. At the same time, they offer specific challenges in terms of data imputation. Here we compare statistical imputation approaches, using varying levels of environmental information, for five plant traits (leaf biomass to sapwood area ratio, leaf nitrogen content, maximum tree height, leaf mass per area and wood density) in a spatially explicit plant trait dataset of temperate and Mediterranean tree species (Ecological and Forest Inventory of Catalonia, IEFC, dataset for Catalonia, north-east Iberian Peninsula, 31 900 km2). We simulated gaps at different missingness levels (10–80 %) in a complete trait matrix, and we used overall trait means, species means, k nearest neighbours (kNN), ordinary and regression kriging, and multivariate imputation using chained equations (MICE) to impute missing trait values. We assessed these methods in terms of their accuracy and of their ability to preserve trait distributions, multi-trait correlation structure and bivariate trait relationships. The relatively good performance of mean and species mean imputations in terms of accuracy masked a poor representation of trait distributions and multivariate trait structure. Species identity improved MICE imputations for all traits, whereas forest structure and topography improved imputations for some traits. No method performed best consistently for the five studied traits, but, considering all traits and performance metrics, MICE informed by relevant ecological variables gave the best results. However, at higher missingness (> 30 %), species mean imputations and regression kriging tended to outperform MICE for some traits. MICE informed by relevant ecological variables allowed us to fill the gaps in the IEFC incomplete dataset (5495 plots) and quantify imputation uncertainty. Resulting spatial patterns of the studied traits in Catalan forests were broadly similar when using species means, regression kriging or the best-performing MICE application, but some important discrepancies were observed at the local level. Our results highlight the need to assess imputation quality beyond just imputation accuracy and show that including environmental information in statistical imputation approaches yields more plausible imputations in spatially explicit plant trait datasets.

A methodology to evaluate the disclosure practices of organisations related to climate change risks: a case study of international airports

Today, climate change poses unprecedented challenges for businesses. Different stakeholders have recently requested that companies reveal comprehensive information about their performance concerning climate change issues. Despite the growing level of environmental information disclosed by environmental and sustainability reports, there is no consistency regarding the reporting practices adopted by companies and as a result the assessment of disclosed information is a very difficult task. The lack of standard, and mandatory accounting principles for climate change accounting makes the introduction of climate change risks into stakeholders decisions difficult. This paper develops a scoring technique in order to investigate the disclosure habits of organisations regarding climate change risks. The proposed scoring system is based on GRI guidelines and it is applied in various international airports. In general the findings indicate that although the number of sustainability reports published by airports has increased, they do not provide comprehensive information about climate related risks.

Consumer effects of environmental impact in product labeling

Purpose – The purpose of this paper is to investigate the impact of different levels of environmental information on key consumer metrics. More specifically, it aims to evaluate environmentally benign products against those that have negative environmental impacts.Design/methodology/approach – Multiple product categories and messages that varied from strongly negative to strongly positive were used to test whether the accuracy/completeness of the information changes consumers' view of green products.Findings – The results show that consumer perception of product quality, value, and purchase intentions does not differ significantly between products with positive environmental messages and those without any message. Products with positive environmental messages are viewed better than products with negative environmental messages. It is also found that the impact of environmental information is greater for consumable products.Practical implications – Clearly presented information can make a significant diffe...

Comparative use of processed satellite images in remote sensing of mass movements: Lebanon as a case study

Mass movements (MM) represent a serious threat to human life and activities in most mountainous areas. However, due to the rugged nature of such terrain, it is often difficult to detect such phenomena in remote areas. Hence, satellite imagery offers many attractions for the examination of MM in such environments, especially in less developed nations in which resources are stretched and levels of environmental information limited. There is a need to ensure that the techniques and images used are effective, reliable, and cheap in terms of the amount and accuracy of data that can be extracted. Taking Lebanon as a case study, this paper compares the applicability of different satellite data sensors (Landsat TM (Thematic Mapper), IRS (Indian Remote Sensing Satellite), SPOT4 (Système Probatoire pour l’Observation de la Terre)) and preferred image‐processing techniques (False Colour Composite ‘FCC’, pan‐sharpen, principal‐component analysis ‘PCA’, Anaglyph) for the mapping of MM recognized as landslides, rock and debris falls, and earth flows. Results from the imagery have been validated by field surveys and analysis of IKONOS imagery acquired in some locations witnessing major MM during long periods. Then, levels of accuracies of detected MM from satellite imageries were plotted. This study has demonstrated that the anaglyph produced from the two panchromatic stereo‐pairs SPOT4 images remains the most effective tool setting the needed 3D properties for visual interpretation and showing a maximum accuracy level of 67%. The PCA pan‐sharpened Landsat TM‐IRS image gave better results in detecting MM, among other processing techniques, with a maximum accuracy level of 62%.

Improving attitudes toward brands with environmental associations: an experimental approach

PurposeThe purpose of this article is to determine the relative importance of the ecological attribute when other attributes referring to the functional performance of a brand are taken into account, and check the effectiveness of environmental labels.Design/methodology/approachThe paper establishes an experiment in which 352 women responsible for the household shopping are exposed to different levels of environmental information. The study analyses the effect said information has on product attitude and purchase intention. In order to transmit the information, a leaflet specifically designed for the research was used.FindingsThis study confirms the presence of a positive effect of environmental associations on brand attitude, though this effect is smaller than that of other functional attributes. It also demonstrates that using independent environmental certifications strengthens beliefs in the product's ecological performance.Research limitations/implicationsThe use of washing powder can limit the feasibility of extrapolation of the results to other products. Therefore, a replication in other product categories is necessary/advisable.Practical implicationsIn the light of the results, using environmental associations certified by independent bodies is recommended. This would help improve both brand attitude and brand equity.Originality/valueThis paper increases the knowledge about the precise commercial usefulness of environmental associations in relation with other attributes.