سبد خرید

New development in international environmental law

Ratification of the 1997 Convention on the rights of non-shipping uses of international waterways is considered as a major and important step in development of international Contemporary environmental law. This Development more than anything else, is indebted to to new rules and legal principles. In this convention, many of the legal principles of international environmental law such as” Exploitation and rational and equitable use of resources”, the principle ” prohibiting damage on the territory of another country” and ” The principle of international cooperation” is presented and codified. By studying of legal rules and principles, we can observe course of development of contemporary international law, although, it is obvious that the international environmental law has a long way to reach its proper place. Keywords: International Environmental Law, 1997 Convention on the rights of non-shipping uses of international waterways, Exploitation and rational and equitable use of resources, prohibiting damage on the territory of another country, The principle of international cooperation, International waterways and lakes.

Environmental, Health, and Safety Guidelines for Fish Processing

The Environmental, Health, and Safety (EHS) Guidelines are technical reference documents with general and industryspecific examples of Good International Industry Practice (GIIP)1. When one or more members of the World Bank Group are involved in a project, these EHS Guidelines are applied as required by their respective policies and standards. These industry sector EHS guidelines are designed to be used together with the General EHS Guidelines document, which provides guidance to users on common EHS issues potentially applicable to all industry sectors. For complex projects, use of multiple industry-sector guidelines may be necessary. A complete list of industry-sector guidelines can be found at: www.ifc.org/ifcext/enviro.nsf/Content/EnvironmentalGuidelines The EHS Guidelines contain the performance levels and measures that are generally considered to be achievable in new facilities by existing technology at reasonable costs. Application of the EHS Guidelines to existing facilities may involve the establishment of site-specific targets, with an appropriate timetable for achieving them. The applicability of the EHS Guidelines should be tailored to the hazards and risks established for each project on the basis of the results of an environmental assessment in which site-specific variables, such as host country context, assimilative capacity of the environment, and other project factors, are taken into account.

On the interplay between environmental reporting and management accounting change

This paper investigates how environmental reporting (ER) and environment-related management accounting (EMA) practices may interact in the process of responding to disturbances of the natural environment (e.g., changes in environmental regulation, green consumerism, societal pressures for environmentally-responsible conduct). Based on data gathered in four Belgian case companies, we find that the emergence of an interplay between ER and EMA practices is related to the change pathways followed by these disturbances. Moreover, the strength of the environmental disturbances, top management commitment and the presence of an environmental champion are important contingent factors in understanding the development of a recursive relationship. Finally, the findings illustrate that an interplay between ER and EMA practices has the potential to foster or stifle organizational greening

Study the developments of international responsibility arising from environmental damage

Given the increasing importance of the environmental debate and the conservation and its conservation, the Issue of international Governments responsibility, is also very important in this issues. Since about the environment in different dimension and levels, many of the actions should not be performed, and some of the deeds and actions required to be done. (Criminal activity and non activity about environment). Surely this actions and non actions will be effective when will be accompanied with enforcement. There is doubt that we should know the introduction and enforcement of any provision by accepting International responsibility for related country. Of course this may seem so obvious and widespread that there is no need for talk and discussion about necessity of its existence. But it is important to remember that unfortunately, according to various causes, international responsibility arising from environmental damage Similar to other environmental issues, entered the realm of international law are rules by passing over a very long time and many ups and downs. In this way, we cannot still mention that topics of international responsibility in the field of environment is created completely and efficiently and will be used. Meanwhile, in recent years, many changes have occurred in different field and in the field of international responsibility arising from environmental damage, that we can have a lot of discussion about it and for making more efficient about this responsibility system in the field of environment, this developments and innovations must be known and used. In this paper we try to summarize the latest achievements in the field of international law with brief look at the past and more emphasis and attention to recent developments about international responsibility arising from environmental damage and based on the Basel Convention on pollution caused by transportation and excretion of hazardous waste

Framework of Environmental Management Accounting: An Overview

This article is intended to understand environmental management accounting, its increasing importance, and new developments. The global profile of environmental issues has risen significantly during the past two decades, precipitated in part by major incidents such as the Bhopal chemical leak (1984) and the Exxon Valdez oil spill (1989). These events received worldwide media attention and increased concerns over major issues such as global warming, depletion of non-renewable resources, and loss of natural habitats. This study paper highlights on the utilization and benefits of using environmental management accounting for firms. In order to realize the uses and benefits of such a system, a framework is drawn to develop and implement an environmental management accounting system within an organization. The paper also compares and finds the difference between traditional financial accounting method and environmental management accounting to outline the importance of the later system in the current business environment. The research paper also discusses the methods of finding environmental costs and how the companies can accrue saving and generate revenues by separating environmental costs from general accounting. The paper attempts to find out the basic benefits companies can garner by adopting an efficient environment management accounting practice which has the primary role to lead a company in the path of progress through eco-friendly initiatives. Furthermore, the research would validate the use of system in aiding management decisions regarding designing environmental friendly products, attuning production process and managing wastes. Although, environmental management accounting is a new approach to improve the environmental performance of a company, proper implementation of the system can assure transparency for the company to report the environmental costs clearly and help them in accessing their corporate social responsibility initiatives as well. All this, in turn enhance the image of the company in the media as well as amongst its shareholders

Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources

Eco-efficiency is oftentimes considered the gold standard for managerial decision making in an environmental context because it seemingly reconciles the efficient use of capital and the efficient use of environmental resources.

EFFECTS OF ENVIRONMENTAL AUDIT AND ECONOMIC SUSTAINABILITY ON PROFIT MEASURES OF QUOTED CEMENT COMPANIES IN NIGERIA

The study aims to examine the effects of environmental audit and economic sustainability as facilitation on company profit measures. Two Samples are drawn from dominant cement companies out of three functional companies quoted on the Nigerian stock exchange. Data content were reviewed through qualitative and quantitative reports of the companies from 2009-2016 and values were assigned from 1-5 based on the level of disclosure. The analysis technique used is the multiple regression. Research results indicate that companies are negligent of adhering to environmental and regulatory laws, this contributed to decrease in employee life expectancy and profit. The study therefore recommended among others that Government through it relevant agencies, should incorporate environmental audit report as a statutory requirement for Cement Company’s enlistment in the Nigeria stock exchange.

Framework of Environmental Management Accounting: An Overview

This article is intended to understand environmental management accounting, its increasing importance, and new developments. The global profile of environmental issues has risen significantly during the past two decades, precipitated in part by major incidents such as the Bhopal chemical leak (1984) and the Exxon Valdez oil spill (1989). These events received worldwide media attention and increased concerns over major issues such as global warming, depletion of non-renewable resources, and loss of natural habitats. This study paper highlights on the utilization and benefits of using environmental management accounting for firms. In order to realize the uses and benefits of such a system, a framework is drawn to develop and implement an environmental management accounting system within an organization. The paper also compares and finds the difference between traditional financial accounting method and environmental management accounting to outline the importance of the later system in the current business environment. The research paper also discusses the methods of finding environmental costs and how the companies can accrue saving and generate revenues by separating environmental costs from general accounting. The paper attempts to find out the basic benefits companies can garner by adopting an efficient environment management accounting practice which has the primary role to lead a company in the path of progress through eco-friendly initiatives. Furthermore, the research would validate the use of system in aiding management decisions regarding designing environmental friendly products, attuning production process and managing wastes.

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