An empirical study of costs and advantages of improved corporate environmental management performance

DEFF Research Database (Denmark)

Ulhøi, John Parm

2000-01-01

Achieving a less unsustainable development or improving the overall quality of life requires the support of the business community at large. In response to this recognition, industry has undertaken various initiatives, such as new integrated environmental management systems, social...... and environmental reporting, increased dialogues with various stakeholders, etc. It has often been argued that to really speed up the process of corporate greening, it is pivotal that investments into environmental management improvements are paying off. The predominantly normative literature, however, does...... not leave much specific evidence to support the underlying assertion that it does pay off to be green. Apart from some isolated, predominantly superficial and anecdotal examples, little evidence exists which allows for assessment of whether further investments into improved environmental management...

Identifying environmental safety and health requirements for the Fernald Environmental Restoration Management Corporation

International Nuclear Information System (INIS)

Beckman, W.H.; Cossel, S.C.; Alhadeff, N.; Lindamood, S.B.; Beers, J.A.

1994-01-01

This presentation will describe the Fernald Environmental Restoration Management Corporation's (FERMCO) Standards/Requirements Identification Documents (S/RlDs) Program, the unique process used to implement it, and the status of the program. We will also discuss the lessons learned as the program was implemented. The Department of Energy (DOE) established the Fernald site to produce uranium metals for the nation's defense programs in 1953. In 1989, DOE suspended production and, in 1991, the mission of the site was formally changed to one of environmental cleanup and restoration. The site was renamed the Fernald Environmental Management Project (FEMP). FERMCO's mission is to provide safe, early, and least-cost final clean-up of the site in compliance with all regulations and commitments. DOE has managed nuclear facilities primarily through its oversight of Management and Operating contractors. Comprehensive nuclear industry standards were absent when most DOE sites were first established, Management and Operating contractors had to apply existing non-nuclear industry standards and, in many cases, formulate new technical standards. Because it was satisfied with the operation of its facilities, DOE did not incorporate modern practices and standards as they became available. In March 1990, the Defense Nuclear Facilities Safety Board issued Recommendation 90-2, which called for DOE to identify relevant standards and requirements, conduct adequacy assessments of requirements in protecting environmental, public, and worker health and safety, and determine the extent to which the requirements are being implemented. The Environmental Restoration and Waste Management Office of DOE embraced the recommendation for facilities under its control. Strict accountability requirements made it essential that FERMCO and DOE clearly identify applicable requirements necessary, determine the requirements' adequacy, and assess FERMCO's level of compliance

Corporate Environmental Sustainability in Danish SMEs

DEFF Research Database (Denmark)

Reyes-Rodríguez, Juan Felipe; Ulhøi, John P.; Madsen, Henning

2016-01-01

While industry leaders proactively address environmental issues as an integrated part of corporate strategy, small and medium enterprises (SMEs) often perceive it as a means of cost reduction. The aim of this paper is to track the development of motivators, environmental initiatives......, and their perceived effects on competitive advantage among SMEs. For that purpose, we conducted a longitudinal analysis of 4 repeated surveys over a period of 14 years among Danish manufacturing SMEs. Results show that Danish SMEs have increasingly deployed environmental initiatives that are associated with both...... of the levels of environmental engagement, the competitive benefits are generally robust regarding firm size. Before concluding, implications for future research and corporate managers are pointed out....

How to reconcile environmental and economic performance to improve corporate sustainability: corporate environmental strategies in the European paper industry.

Science.gov (United States)

Wagner, Marcus

2005-07-01

This paper discusses the relationship between environmental and economic performance and the influence of corporate strategies with regard to sustainability and the environment. After formulating a theoretical model, results are reported from an empirical analysis of the European paper manufacturing industry. New data are used to test hypotheses derived from the theoretical model, using environmental performance indices representing different corporate environmental strategy orientations. In particular, an emissions-based index largely reflecting end-of-pipe strategies and an inputs-based index reflecting integrated pollution prevention are distinguished. For the emissions-based index, a predominantly negative relationship between environmental and economic performance is found, whereas for the inputs-based index no significant link is found. This is consistent with the theoretical model, which predicts the possibility of different relationships. The results also show that for firms with pollution prevention-oriented corporate environmental strategies, the relationship between environmental and economic performance is more positive, thus making improvements in corporate sustainability more likely. Based on this last insight, managerial implications of this are discussed with regard to strategy choices, investment decisions and operations management.

The Sector Players’ Perception on the Influence of Sugarcane Environmental Protocol in Corporate Environmental Management Process: A Study of Industry Managers in the Middle Region of Assis-SP

Directory of Open Access Journals (Sweden)

Edenis César Oliveira

2016-05-01

Full Text Available Brazilian agriculture has undergone an unprecedented environmental crisis. In this scenario, it is the agribusiness and sugarcane suppliers, working in the sugarcane industry, which have had a strong growth, with significant economic, social and environmental impacts. Studies have shown that the inclusion of environmental concerns in corporate management can bring competitiveness gains for organizations, as well as improve their image before their stakeholders. The social demand for a cleaner environment, coupled with increasing environmental regulation, have forced companies in this sector to perform and participate in extensive programmes for prevention and mitigation of environmental impacts. In this design, the Agro-environmental Protocol for the Paulista sugarcane industry has arisen, consisting of a cooperation agreement signed in June 2007 between the government of the State of São Paulo, represented by the Secretaries of State for the Environment; Agriculture and Supply; Industry Union of cane sugar; and the Sugar Cane Growers Organization's South-Central Region. The research presented here aimed to investigate the perception of managers of agribusinesses and suppliers located in the middle region of Assis-SP on the influence of the Agro-environmental Protocol in corporate environmental management process. Nineteen semi-structured interviews with the environmental managers of each signatory organization were applied. The results showed strong influence of the Agro-environmental Protocol in environmental management processes of organizations, especially with the implementation and enforcement actions to meet the directive techniques of the Agro-environmental Protocol, which has contributed to organizations internalize environmental issues and moving towards a more proactive stance.

Managing Corporate Reputation Through Corporate Branding

DEFF Research Database (Denmark)

Schultz, Majken; Hatch, Mary Jo; Adams, Nick

2012-01-01

This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...

The Politics of Stakeholder Influence in Corporate Environmental Governance

DEFF Research Database (Denmark)

Backer, Lise

In this article I analyse how the multinational oil company Shell has responded to the increasing institutional pressures (DiMaggio and Powell, 1983) related to corporate environmental governance. The corporate culture in Shell appears favourable (Hoffman, 2001) towards the adoption of corporate...... environmental governance practices. The Shell top management is to this end appearing sincere in the way they monitor (Meyer and Rowan, 1977) the progress in giving secondary stakeholders (Clarkson, 1995) access to environmental information and to environmental decision-making in Shell. Based on the Shell case...... I contribute in this article to descriptive stakeholder engagement theory by conceptualising a number of new internal influence strategies that engaged secondary stakeholders can use in their new face-to-face interactions with the corporations. These internal stakeholder influence strategies should...

Creating the strategic basis for corporate environmental management - a case study

DEFF Research Database (Denmark)

Larsen, Lars Bjørn

1998-01-01

The concept of Strategic Environmental Audit is introduced, as a first attempt to develop an operational tool, which can be used to develop a corporate environmental strategy in order to create the strategic basis for a sound response to the environmental challenge. The initial concept of develop...... of developing environmental strategies using the SEA concept is illustrated by a case study.......The concept of Strategic Environmental Audit is introduced, as a first attempt to develop an operational tool, which can be used to develop a corporate environmental strategy in order to create the strategic basis for a sound response to the environmental challenge. The initial concept...

Corporate sustainability: environmental, social, economic and corporate performance

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2011-01-01

Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

Corporate environmental information system data storage development and management (Environmental Information System

Directory of Open Access Journals (Sweden)

Lyazat Naizabayeva

2017-12-01

Full Text Available In this article a software implementation of the environmental monitoring is developed and presented, which is responsible for receive, store, process and analysis of data. For logical database design system Computer- Aided Software Engineering (CASE technology, the AllFusion ERwin Data Modeler was selected. To develop corporate Oracle database management system used. The database contains a set of objects, which store all the primary and additional service information, as well as a set of software modules of business logic. The developed information system makes it possible to find optimal solutions for clean and disposal of the contaminated areas. There are advantages of created databases on the areas to be remediated, such as the analysis of remediation made by using plants.

Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2016-09-01

Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

Environmental management maturity of local and multinational high-technology corporations located in Brazil: the role of business internationalization in pollution prevention

Directory of Open Access Journals (Sweden)

Giovanna Maialle

2016-06-01

Full Text Available Abstract This paper identifies and characterizes the environmental maturity level of local and multinational high-technology corporations located in Brazil. This characterization is achieved by discussing the adoption of environmental management practices and considering aspects of the productive process stage. An eight-case study was conducted through data triangulation using interviews with employees in diverse organizational areas, direct observations and secondary data. The results indicate the differences in environmental positioning among the studied corporations with a predominance of preventive practices, i.e., an emphasis on eco-efficiency and compliance with legislation. It was also noted that environmental concerns in the corporations are related to internationalization and, in some cases, to the pressure exerted by corporations that represent the brand of the products produced in Brazil. Moreover, the adoption of environmental practices based on the productive process stage supported the environmental maturity classifications of the studied companies.

Manager’s Dilemma: Stockholders’ and Consumers’ Responses to Corporate Environmental Efforts

Directory of Open Access Journals (Sweden)

Prayag Lal Yadav

2017-06-01

Full Text Available This study aims to reveal that different stakeholders have different environmental preferences by demonstrating the managers’ dilemma of selecting an appropriate environmental strategy to achieve firms’ corporate goals. It analyzes the effects of firms’ efforts in environmental impact through actual environmental practices and environmental considerations in environmental management on stockholders’ and consumers’ responses by using the Newsweek Green Rankings 2012 for large US-based firms. The study uses the event study methodology and the ordinary least squares multivariate regression model conditioned with relevant firm and industry-specific characteristics. The results indicate that both stockholders and consumers appreciate corporate efforts in reducing environmental damage; however, consumers exhibit a significant and negative response against firms’ environmental management efforts. The conflicting results provide valuable insights into the alignment of environmental efforts for developing core competencies that lead firms toward sustainability. Further, this research makes a valuable contribution to the existing literature and provides guidelines for the formulation of public policies that encourage corporate environmental efforts to ensure simultaneous development of business and society.

Corporate environmental responsibility – a key determinant of corporate reputation

Directory of Open Access Journals (Sweden)

Cristina GĂNESCU

2014-06-01

Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.

ENVIRONMENTAL RESPONSIBILITY MODEL BASED ON ISO 14000 MANAGEMENT SYSTEMS

Directory of Open Access Journals (Sweden)

Catalina SITNIKOV

2012-01-01

Full Text Available Worldwide corporations, as well as their stakeholders, are more conscious of the need for environmental management, SR behaviour, and sustainable growth and development. International Standards are becoming more significant for corporations to work towards common environmental management practices. ISO 14001 is the first and the broadest standard intended at a more responsible approach of corporations and the world’s most acknowledged framework for environmental management systems that assists corporations to better manage the effect of their activities on the environment. This article aims to study ISO 14001 implementation and its effects on the environmental responsibility. A model will be built, which covers the environmental management system, the components of organizational culture, being able to influence environmental standards implementation.

Environmental Management in Product Chains

DEFF Research Database (Denmark)

Jørgensen, Michael Søgaard; Forman, Marianne

2009-01-01

between existing resources, norms and values and external pressures for environmental management (second section). A model for the types of corporate network relations that need to be mapped and understood in order to analyze and/or develop environmental management in a product chain (third section......The chapter aims at giving background to companies, consultants, governmental regulators, NGOs etc. for the analysis and planning of environmental management in specific product chains through: A framework for understanding environmental management in product chains as shaped by the interaction......). An overview of examples from our own research and from literature of the type and the role of environmental issues and initiatives in product chains (fourth section). A typology for characterizing corporate strategies as part of environmental management in product chains and characterizing those competencies...

Strategic Risk Management and Corporate Value Creation

DEFF Research Database (Denmark)

Andersen, Torben Juul; Roggi, Oliviero

Major corporate failures, periodic recessions, regional debt crises and volatile markets have intensified the focus on corporate risk management as the means to deal better with turbulent business conditions. Hence, the ability to respond effectively to the often dramatic environmental changes...... is considered an important source of competitive advantage. However, surprisingly little research has analyzed if the presumed advantages of effective risk management lead to superior performance or assessed important antecedents of effective risk management capabilities. Here we present a comprehensive study...... of risk management effectiveness and the relationship to corporate performance based on panel data for more than 3,400 firms accounting for over 33,500 annual observations during the turbulent period 1991-2010. Determining effective risk management as the ability to reduce earnings and cash flow...

ENVIRONMENTAL RESPONSIBILITY MODEL BASED ON ISO 14000 MANAGEMENT SYSTEMS

OpenAIRE

Catalina SITNIKOV

2012-01-01

Worldwide corporations, as well as their stakeholders, are more conscious of the need for environmental management, SR behaviour, and sustainable growth and development. International Standards are becoming more significant for corporations to work towards common environmental management practices. ISO 14001 is the first and the broadest standard intended at a more responsible approach of corporations and the world’s most acknowledged framework for environmental management systems that assist...

Corporate against corporate management

OpenAIRE

Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

2010-01-01

In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier acc...

The relationship between top managers' environmental attitudes and environmental management in hotel companies

OpenAIRE

Park, Jeongdoo

2009-01-01

Environmental management and sustainability have been recent important issues in the hospitality industry. The hotel industry, as a main sector of the hospitality industry, has benefited from environmental initiatives through improving corporate image and increasing resource and energy efficiency. Among various environmental issues that have been addressed in the hotel industry, managerial influence on environmental management is rarely investigated. The purpose of this study was to ex...

Corporate Social Responsibility Management System: A Beverage Industry Case Study

OpenAIRE

Almeida, Rita; David, Fátima; Abreu, Rute

2017-01-01

This research aims to analyse policies inherent to the Corporate Social Responsibility Management System (CSRMS) of a company that produce diet and light beverage, iced teas, juice drinks and bottled waters. This management system is based on Corporate Social Responsibility (CSR) as “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EC, Green paper – Promotin...

ENVIRONMENTAL REPORTING AND CORPORATE GOVERANANCE FOR FTSE 100 LISTED COMPANIES

Directory of Open Access Journals (Sweden)

IENCIU IONEL-ALIN

2012-12-01

Full Text Available Because environmental information reporting remains voluntary on an international scale, there are major difference in terms of quality and quantity of environmental information, reported by entities from varied sectors and countries. Within this study, I have focused on internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of environmental reporting. The literature in the field suggests various results related to the correspondence between corporate governance characteristics and environmental reporting. Within the factors suggested by the literature are the board structure, presence of the board committee, the separation between the Chairman of the Board and the Chief Executive Officer, shareholder structure. The paper represent an empirical analyze on how corporate governance characteristics might explain the level of environmental reporting. I suggest a model comprising corporate governance characteristics like: board independence, board size, existence of a Social Responsibility Committee that could explain environmental reporting. The sample comprises 48 companies listed at London Stock Exchange FTSE 100. From FTSE 100 I select only the companies that activates in sectors of activity that may have an impact on the environment such as Aerospace & Defence, Automobiles & Parts, Beverages, Chemicals, Electricity, Food & Drug Retailers, Food Producers, Gas, Water & Multiutilities, General Industrials, Health Care Equipment & Services, Household Goods, Industrial Engineering, Mining, Oil & Gas Producers, Oil Equipment, Services & Distribution, Personal Goods, Pharmaceuticals & Biotechnology, Tobacco. My results show that, from the point of view of the London Stock Exchange FTSE 100 listed companies, the presence of an environmental committee in the board help reduce the conflict of interests between

Environmental management & audit 2: Management systems

OpenAIRE

2018-01-01

The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jere...

IDRC Corporate Strategy 2010-2015 : Environmental Scan | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

IDRC Corporate Strategy 2010-2015 : Environmental Scan. This grant will allow IDRC's Board of Governors to commission a series of eight peer-reviewed papers by leading thinkers with a view to shedding light on how the world is changing and the implications of these changes for IDRC. IDRC managers and governors ...

77 FR 67808 - Environmental Management Advisory Board Meeting

Science.gov (United States)

2012-11-14

... DEPARTMENT OF ENERGY Environmental Management Advisory Board Meeting AGENCY: Department of Energy. ACTION: Notice of Open Meeting. SUMMARY: This notice announces a meeting of the Environmental Management... Assistant Secretary for Environmental Management (EM) with advice and recommendations on corporate issues...

Environmental Management in Danish transnational textile product chains

DEFF Research Database (Denmark)

Jørgensen, Michael Søgaard; Jørgensen, Ulrik; Hendriksen, Kåre

2010-01-01

on capacity building at the suppliers in developing countries, while other companies seem to focus the complex activities at domestic suppliers. Two new facilitating actors in environmental management in product chains were identified. Research limitations and implications The focus on one sector in one......Purpose The purpose is to analyse environmental responsibility of companies from industrialized countries when they source materials and products in countries with less environmental protection. Methodology The article is a study of corporate environmental management in the Danish textile...... have a practice without environmental initiatives. Dominating types of initiatives are cleaner technology, environmental management systems and cleaner products. Driving forces are governmental regulation, customer demands, market expectations and protection of corporate brands. Some companies focus...

Corporate risk management : an overview

NARCIS (Netherlands)

Oosterhof, Casper M.

2001-01-01

Corporate risk management and hedging are important activities within financial as well as non-financial corporations. Under the assumptions of Modigliani and Miller [1958], corporate risk management is a redundant activity. However, the existence of market imperfections can explain the corporate

Environmental, social, and corporate report 2012 - Cezus Jarrie (Areva)

International Nuclear Information System (INIS)

2013-01-01

CEZUS, an AREVA group subsidiary, is the global leader in the market for nuclear-grade zirconium. Zirconium is a metal used for fuel cladding, among other applications. CEZUS operates at six sites; the Jarrie site in the Isere department of France produces zirconium sponge. This document shows details of the CEZUS Jarrie facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Environmental management strategy: four forces analysis.

Science.gov (United States)

Doyle, Martin W; Von Windheim, Jesko

2015-01-01

We develop an analytical approach for more systematically analyzing environmental management problems in order to develop strategic plans. This approach can be deployed by agencies, non-profit organizations, corporations, or other organizations and institutions tasked with improving environmental quality. The analysis relies on assessing the underlying natural processes followed by articulation of the relevant societal forces causing environmental change: (1) science and technology, (2) governance, (3) markets and the economy, and (4) public behavior. The four forces analysis is then used to strategize which types of actions might be most effective at influencing environmental quality. Such strategy has been under-used and under-valued in environmental management outside of the corporate sector, and we suggest that this four forces analysis is a useful analytic to begin developing such strategy.

Environmental Management Strategy: Four Forces Analysis

Science.gov (United States)

Doyle, Martin W.; Von Windheim, Jesko

2015-01-01

We develop an analytical approach for more systematically analyzing environmental management problems in order to develop strategic plans. This approach can be deployed by agencies, non-profit organizations, corporations, or other organizations and institutions tasked with improving environmental quality. The analysis relies on assessing the underlying natural processes followed by articulation of the relevant societal forces causing environmental change: (1) science and technology, (2) governance, (3) markets and the economy, and (4) public behavior. The four forces analysis is then used to strategize which types of actions might be most effective at influencing environmental quality. Such strategy has been under-used and under-valued in environmental management outside of the corporate sector, and we suggest that this four forces analysis is a useful analytic to begin developing such strategy.

Environmental, social, and corporate report 2010 - Cezus Ugine (Areva)

International Nuclear Information System (INIS)

2011-01-01

CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for nuclear fuel cladding. CEZUS's operations are distributed over six sites. The site in Ugine handles production of ingots and transformation of zirconium, titanium, tantalum, and hafnium into semi-finished products. This document shows details of the CEZUS Ugine facility and its 2010 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Environmental, social, and corporate report 2012 - Cezus Rugles (Areva)

International Nuclear Information System (INIS)

2013-01-01

CEZUS, a subsidiary of AREVA, is the global leader in the zirconium market, the metal used, among other things, for fuel assembly tube cladding in the heart of nuclear reactors. CEZUS's operations are distributed over six sites: the Rugles site manufactures flat products originated from the pilgering of rectangular billets. This document shows details of the CEZUS Rugles facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Environmental, social, and corporate report 2012 - Cezus Ugine (Areva)

International Nuclear Information System (INIS)

2013-01-01

CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for nuclear fuel cladding. CEZUS's operations are distributed over six sites. The site in Ugine handles production of ingots and transformation of zirconium, titanium, tantalum, and hafnium into semi-finished products. This document shows details of the CEZUS Ugine facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Environmental, social, and corporate report 2012 - Cezus Paimboeuf (Areva)

International Nuclear Information System (INIS)

2013-01-01

CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for fuel cladding in the heart of nuclear reactors. CEZUS's operations are distributed over six sites. The site in Paimboeuf, in the Loire-Atlantique department, fabricates zirconium-alloy cladding tubes and guide tubes. This document shows details of the CEZUS Paimboeuf facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Multilevel corporate environmental responsibility.

Science.gov (United States)

Karassin, Orr; Bar-Haim, Aviad

2016-12-01

The multilevel empirical study of the antecedents of corporate social responsibility (CSR) has been identified as "the first knowledge gap" in CSR research. Based on an extensive literature review, the present study outlines a conceptual multilevel model of CSR, then designs and empirically validates an operational multilevel model of the principal driving factors affecting corporate environmental responsibility (CER), as a measure of CSR. Both conceptual and operational models incorporate three levels of analysis: institutional, organizational, and individual. The multilevel nature of the design allows for the assessment of the relative importance of the levels and of their components in the achievement of CER. Unweighted least squares (ULS) regression analysis reveals that the institutional-level variables have medium relationships with CER, some variables having a negative effect. The organizational level is revealed as having strong and positive significant relationships with CER, with organizational culture and managers' attitudes and behaviors as significant driving forces. The study demonstrates the importance of multilevel analysis in improving the understanding of CSR drivers, relative to single level models, even if the significance of specific drivers and levels may vary by context. Copyright © 2016 Elsevier Ltd. All rights reserved.

Exploring corporate eco-modernism: Challenging corporate rhetoric and scientific discourses

DEFF Research Database (Denmark)

Ulhøi, John Parm; Welford, Richard

2000-01-01

in shaping a new corporate environmentalism and, ten years on, we argue that it is time to step back and critically assess the nature and scope of corporate actions and scientific research within the field of corporate environmental management. This paper starts from the assertions that: (i) disturbing...

Corporate environmental responsibility – a key determinant of corporate reputation

OpenAIRE

Cristina Ganescu; Laura Dindire

2014-01-01

This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate enviro...

Corporate sustainability: the environmental design and human resource management interface in healthcare settings.

Science.gov (United States)

Sadatsafavi, Hessam; Walewski, John

2013-01-01

Purpose of the Paper: The purpose of this study is to provide healthcare organizations with a new perspective for developing strategies to enrich their human resource capabilities and improve their performance outcomes. The focus of this study is on leveraging the synergy between organizational management strategies and environmental design interventions. This paper proposes a framework for linking the built environment with the human resource management system of healthcare organizations. The framework focuses on the impact of the built environment regarding job attitudes and behaviors of healthcare workers. Research from the disciplines of strategic human resource management, resource-based view of firms, evidence-based design, and green building are utilized to develop the framework. The positive influence of human resource practices on job attitudes and behaviors of employees is one mechanism to improve organizational performance outcomes. Organizational psychologists suggest that human resource practices are effective because they convey that the organization values employee contributions and cares about their well-being. Attention to employee socio-emotional needs can be reciprocated with higher levels of motivation and commitment toward the organization. In line with these findings, healthcare environmental studies imply that physical settings and features can have a positive influence on job attitudes and the behavior of caregivers by providing for their physical and socio-emotional needs. Adding the physical environment as a complementary resource to the array of human resource practices creates synergy in improving caregivers' job attitudes and behaviors and enhances the human capital of healthcare firms. Staff, evidence-based design, interdisciplinary, modeling, perceived organizational supportPreferred Citation: Sadatsafavi, H., & Walewski, J. (2013). Corporate sustainability: The environmental design and human resource management interface in

Environmental management practices, environmental technology portfolio, and environmental commitment: A content analytic approach for U.K. manufacturing firms

OpenAIRE

Nath, P; Ramanathan, R

2016-01-01

This study investigates how various aspects of environmental management practices EMPs (operational, strategic, and tactical) undertaken by firms influence their environmental technology portfolios ETPs (pollution control and pollution prevention). It also explores the role of environmental commitment of firms on the influence of EMPs on ETPs. This study uses data from content analysis of annual reports, and corporate social responsibility reports available from corporate websites of 76 UK ma...

Environmental management systems

OpenAIRE

Misiak, Małgorzata

2016-01-01

Considering environmental protection requirements in business operations may, in the long run, determine if a lasting comparative advantage can be achieved. That is why our textbook, rich in case studies, identifies not only the threats a business may pose to the environment but stresses the ways of reducing its negative impact. It discusses, among other things, the concept of corporate social responsibility, environmental management systems, methods and the importance of eco-labelling goods ...

Corporate environmental management

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

With increasing population and economic growth and related demand for energy and natural resources as well, pollution, waste production and environmental sustainability have become issues of uttermost importance. For quite some time self-regulation, i.e. voluntary implementation of environmental......: how does industry respond to the environmental challenge? The paper concludes that despite the apparent attractiveness of self-regulation in industry, voluntary options tend not to be widely adopted thus pointing to a continued strong need for an effective regulation of industry’s environmental...

Environmental Education and Behaviour: The Case of Corporate Social-Responsibility.

Science.gov (United States)

Harvey, Brian

1981-01-01

Addresses the potential effects of environmental education on corporate behavior and social and environmental impact by examining connections between human behavior and environmental problems, the role of the modern corporation, a behavioral theory of the firm, and corporate social responsibility. (DC)

Proactive Corporate Environmental Responsibility and Financial Performance: Evidence from Chinese Energy Enterprises

Directory of Open Access Journals (Sweden)

Ying Jiang

2018-03-01

Full Text Available With increasing concerns about environmental issues and the advancement of China’s “going global” strategy, a new issue-proactive corporate social responsibility has emerged. Proactive corporate environmental responsibility refers to business actions that go beyond regulatory requirements for supporting sustainable environmental development. This study examines the role of proactive corporate environmental responsibility on corporate financial performance in the Chinese energy industry by the multi-variables regression analysis of panel data. Using data of 264 firm-year observations from 2009–2014 in the energy industry, the results showed that Proactive corporate environmental responsibility has a positive effect on corporate financial performance passing the endogeneity test. The results also demonstrate that private ownership has stronger promotion on the relationship between proactive corporate environmental responsibility and corporate financial performance. This study helps to increase the body of knowledge about proactive corporate environmental responsibility of the emerging economy, provides insights into the corporate environmental responsibility practice, and government environmental regulation and policy.

Corporate environmentalism and sustainable development

International Nuclear Information System (INIS)

Aslam, A.I.

2005-01-01

For generations environmental degradation was considered as a normal course and by-product of business activity but this has gradually changed during the last thirty years as environment has gradually move up on the international agenda forcing corporations to take the environment seriously. The last thirty years witnessed environmental laws becoming stringent and enforcement more rigorous, transformation in business models and operating procedures for the protection of the environment, as well as a gradual increase in influence of environmentalists and environmental pressure groups in decision making processes. The paper describes how businesses during the last 30 years changed their operating strategies from emphasis on pure financials to triple bottom line for addressing sustainability issues and in doing so positioned their brands and products as environmentally friendly. The paper explores major drivers and factors like environmental protection mechanism and regimes, pressure from stake holders and corporate social responsibility behind this change. It then establishes a link between regulatory requirements and current practices on environmental disclosures especially in financial statements and environmental reports. The paper also highlights shortcomings in business models as well as accounting standards and explains how those shortcomings have contributed to environmental degradation. (author)

Risk management and corporate value

Directory of Open Access Journals (Sweden)

Milan Cupic

2015-12-01

Full Text Available The paper presents a theoretical framework for assessing the impact of risk management on corporate value. As the relevant factors that determine this impact, the paper analyzes market imperfections and investors’ risk aversion. The results of the present research indicate that risk management contributes to an increase in corporate value if, under the influence of market imperfections, corporate risk exposure is concave. As an expression of market imperfections, the paper analyzes the costs of financial distress, agency costs, and taxation. The results of the research also indicate that the risk management policy should not aim to minimize, but rather optimize risk exposure, by taking into account the costs of risk management, investors’ risk aversion and the competitive advantage a corporation has on the relevant market.

Implementing Environmental Management Accounting: Status and Challenges

DEFF Research Database (Denmark)

Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

Environmental, social, and corporate report 2009 - Cezus Montreuil- Juigne (Areva)

International Nuclear Information System (INIS)

2010-01-01

CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for the cladding on fuel assembly tubes. CEZUS's operations are distributed over six sites. The site in Montreuil-Juigne, in western France, pilgers zirconium and titanium alloy tubes and blanks for the fabrication of fuel assembly tubes. This document shows details of the CEZUS Montreuil-Juigne facility and its 2009 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

Top management motivation in global corporations

Directory of Open Access Journals (Sweden)

Dmytro Lukianenko

2015-11-01

Full Text Available The article explores economic localization, socialization and development intellectualization processes. The research is focused on the relevant problem implying formation and development of human resources at organizations as a key factor of their competitiveness. Based on generalizing modern theoretical motivational models a comprehensive analysis of the motivation system for top management of corporations within the paradigm of global management has been carried out. Special attention is paid to the phenomenon of global business personification and virtualization, as well as to the formation of new financial and nonfinancial incentives for top managers. Practices of effective incentives for the contemporary key corporate management actors have been studied. A comprehensive country-based comparative analysis of key tools for financial and non-financial corporate incentives for top managers within the system of long-term, short-term and regulatory criteria and parameters has been performed. Based on summarizing academic studies and empirical evidence of the leading multinational corporations a motivational model for top management of corporations has been grounded and suggested for practical implementation in Ukraine with the said model accounting for the corporations' basic needs, financial status and interests as well as for countryspecific and regional features.

Extended Producer Responsibility and corporate performance: Effects of environmental regulation and environmental strategy.

Science.gov (United States)

Peng, Benhong; Tu, Yu; Elahi, Ehsan; Wei, Guo

2018-07-15

While contemporary manufacturing technologies stimulate the industrial revolution and promote the rapidly changing global economy, it has caused enormous environmental negative externalities and managing the industrial waste remains a primary challenge, especially for fast developing countries such as China. Though existing studies explored the influence of Extended Producer Responsibility (EPR) legislations on environmental externalities, only fewer researches aimed at policy issues. Particularly, the relationship among environmental regulations, environmental strategies and corporate performance in the EPR system has not been deeply investigated. To fill this gap, this research will focus to assess the economic aspect and environmental performance associated with the environmental regulations and strategies. For this purpose, 208 cross-sectional questionnaires were administered with three major high-pollution industries, electrical and electronic, automobile and lead-acid storage battery industries. To accomplish this study objective, we employ a two-step approach: firstly, validity tests for environmental regulation and environmental strategy along with the corporate performance are performed by the factor analysis method, and secondly, the structural equation model is utilized to test the study hypotheses. Results reveal that command and control (CAC) and market-based incentive (MBI) environmental regulations are significantly impacting on the reactive environmental strategy (RES); however, the proactive environmental strategy (PES) only has a significant relationship with MBI regulation. On the other hand, RES only has a significant relationship with the enterprises economics performance, while PES has a statistically significant relationship with both economic and environmental performance of enterprises. Therefore, the central government and its local offices are strongly urged to coordinate the industries by making, implementing and monitoring necessary and

An empirical study on the driving mechanism of proactive corporate environmental management in China.

Science.gov (United States)

Liu, Xianbing; Liu, Beibei; Shishime, Tomohiro; Yu, Qinqin; Bi, Jun; Fujitsuka, Tetsuro

2010-08-01

Environmentalism in China is under transformation from the traditional command and control model to emphasize the advantages of economic tools and encourage the participation of the public. Firms are much more aware of the importance of environmental issues, and some of them have practiced environmental activities beyond compliance. In order to help understand the driving mechanism of proactive corporate environmental behaviors from the firm's perspective, this paper identifies the drivers affecting the proactive environmental management level (EML(p)) based on the institutional theory, and gives an empirical study on the firms based in Changshu city of Jiangsu Province, China. The usable data, collected from the 117 valid respondents in a questionnaire survey, indicates that EML(p) is still moderately low currently. Less than 10% of the samples are practicing all the six categorized types of voluntary environmental activities. The econometric exercise confirms a significantly positive effect of the externally mimetic pressure on EML(p), which may attribute to a higher sensitivity of Chinese companies to the market factors. However, the roles of the general public and industrial associations are not significant, showing the marginal power of selected normative pressures. Regarding internal factors, firms, which view environmental issues as opportunities and often arrange internal environmental training, are more likely to adopt proactive environmental activities. More concerns from the general public like neighborhood communities and mass media shall be addressed to enhance the normative power to improve EML(p) in China from the future perspective. Copyright 2010 Elsevier Ltd. All rights reserved.

Effective integration of environmental leadership and environmental management systems within Cameco's Mining Division

International Nuclear Information System (INIS)

Nagy, K.; Borchardt, S.

2010-01-01

To support the implementation of its integrated Safety, Health, Environment & Quality (SHEQ) Policy, Cameco has undertaken an environmental leadership initiative with the goal of moving beyond regulatory compliance and significantly reducing environmental impacts in five key areas: air emissions, treated water quality and quantity, energy use and greenhouse gas emissions, and waste generation. To ensure environmental leadership becomes routine business practice, it was necessary to integrate the initiative into Cameco's programs and management systems at the corporate and operational levels. Operations-based environmental leadership strategies and action plans have since been developed, as well as a corporate reporting system to monitor Cameco's environmental performance. (author)

ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY, DEFAULT RISK AND CONSERVATISM EFFECT TO EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANY WHOSE SHARES INCORPORATED IN INDONESIA SHARIA STOCK INDEX

Directory of Open Access Journals (Sweden)

Budi Gautama Siregar

2018-05-01

Full Text Available The purpose of this research is to examine and analyze Good Corporate Governance in moderating the relationship between Corporate Social Responsibility (as measured by economic, environmental and social, Default Risk (as measured by debt to equity ratio and debt to assets ratio and Conservatism (as measured by earning / stock return relation, accruals and net assets Earnings Management. The sample used is a manufacturing company during the period 2011- 2015. The total sample used is 170 samples. Sampling technique used is saturated sample method. The analytical model used in this research with Structural Equation Modeling. The results showed that Corporate Social Responsibility, as measured by the economy and environment, has a positive and significant effect on earning management, while Corporate Social Responsibility measured by social have negative and significant effect to earning management. Default risk, as measured by debt to equity ratio and debt to asset ratio, has positive and significant effect on Earnings Management. Also, conservatism measured by earning / stock return relation and accrual has adverse and insignificant effect on earning management. Good Corporate Governance moderates weakening the effect of Corporate Social Responsibility as measured by economic, environmental to Earnings Management. Meanwhile, the interaction of Corporate Social Responsibility proxy by social with good corporate governance has a positive and significant effect. Good Corporate Governance moderates weakening the effect of default risk measured by debt to equity ratio on Earnings Management, while the interaction between default risk measured by debt to asset ratio with good corporate governance has positive and insignificant effect, so GCG does not moderate the effect of default risk as measured by debt to asset ratio to Earnings Management. Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning

24 CFR 964.120 - Resident management corporation requirements.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Resident management corporation... § 964.120 Resident management corporation requirements. A resident management corporation must consist... resident council, so long as each such council: (1) Approves the establishment of the corporation; and (2...

Antecedents of Corporate Environmental Commitments: The Role of Customers.

Science.gov (United States)

Afshar Jahanshahi, Asghar; Brem, Alexander

2018-06-06

The management of natural environments has become a fundamental issue for companies in recent years. A firm’s environmental commitment affects all levels of its operation. In this study, we investigated whether having an effective and constant relationship with customers over time (customer capital) makes a difference to firms with a high environmental commitment compared with less environmentally committed firms. We found support for our idea by using original survey data from 149 small and medium-sized enterprises (SMEs) in Iran (2016⁻2017). Furthermore, we found that customer capital enhances environmental collaboration with customers which, in turn, has a positive impact on the firm’s environmental commitments. These findings provide empirical evidence for the important role of “getting closer to customers” as a way of enhancing corporate environmental responsibility in developing countries with weak institutional environments.

Еnterprise’s corporate management improvement on the base of corporate culture development

Directory of Open Access Journals (Sweden)

T.O. Biliak

2016-12-01

Full Text Available The author reveals extremely important role of corporate culture and uniqueness of the corporate culture system. It is established that the corporate management is characterized above all, by the economic activity and corporate culture practice. The securement of the balance in the process of interaction between organization and its environment plays one of the key roles in any management system. The author determines the influence of corporate culture on the business activity of the enterprise, when personnel predicts the situation development according to which they build models and evaluate their behavior. While realizing them in their activity employees strengthen certain trends and create in such a way appropriate situations. The search of ways of development and changing corporate culture as the base of corporate management improvement is conducted with the use of the strategic approach. The creation of a corporate culture that supports the development strategy of the enterprise, is an essential component of effective business and management, because the culture shapes a socio-psychological climate and corporate spirit which contributes to the operational execution of tasks and achievement of certain goals. Accordingly to the mentioned above, the set of measures of enterprise’s corporate culture development securement is proposed.

Strategic human resource management and corporate social responsibility: Evidence from Emerging Markets

Directory of Open Access Journals (Sweden)

Talita Rosolen

2016-09-01

Full Text Available Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR various dimensions (strategic, ethical, social and environmental and strategic human resource management (SHRM in companies operating in Brazil. We also aim to identify whether there is impact of other aspects on this relationship, namely: size, industry and company internationalization level (if national or multinational. Results show evidence that ethical CSR can be associated to SHRM. Environmental CSR showed marginal relation, and social and strategic CSR presented no significant association. Those results emphasize the need to further develop strategic actions of CSR into human resource management in emerging markets. Managers can also benefit from those findings, as it is possible to have a broad view of limitations and opportunities regarding the role played by human resource management in CSR.

Tailoring Global Data to Guide Corporate Investments in Biodiversity, Environmental Assessments and Sustainability

Directory of Open Access Journals (Sweden)

Joseph Kiesecker

2013-10-01

Full Text Available Companies make significant investments in environmental impacts assessments, biodiversity action plans, life-cycle assessments, and environmental management systems, but guidance on where and when these tools can be best used, and how they may scale-up to inform corporation-wide planning, is sorely lacking. A major barrier to informed environmental decision-making within companies, especially in data poor regions of the world, is the difficulty accessing, analyzing, and interpreting biodiversity information. To address this shortcoming, we analyzed nine publicly available environmental datasets, and created five globally-relevant metrics associated with biodiversity: habitat intactness, habitat protection, species richness (globally and biome normalized, and threatened species. We demonstrate how packaging these metrics within an open-source, web-based mapping tool can facilitate corporations in biodiversity prioritization of their sites (or their supply chains, ultimately guiding potential investments in the environment.

Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index

Directory of Open Access Journals (Sweden)

Yulianti Yulianti

2016-07-01

Full Text Available The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158

Sandia National Laboratories, California Environmental Management System Program Manual.

Energy Technology Data Exchange (ETDEWEB)

2009-04-01

The Sandia National Laboratories, California (SNL/CA) Environmental Management System (EMS) Program Manual documents the elements of the site EMS Program. The SNL/CA EMS Program conforms to the International Standard on Environmental Management Systems, ISO 14001:2004 and Department of Energy (DOE) Order 450.1. Sandia National Laboratories, California (SNL/CA) has maintained functional environmental programs to assist with regulatory compliance for more than 30 years. During 2005, these existing programs were rolled into a formal environmental management system (EMS) that expands beyond the traditional compliance focus to managing and improving environmental performance and stewardship practices for all site activities. An EMS is a set of inter-related elements that represent a continuing cycle of planning, implementing, evaluating, and improving processes and actions undertaken to achieve environmental policy and goals. The SNL/CA EMS Program conforms to the International Standard for Environmental Management Systems, ISO 14001:2004 (ISO 2004). The site received ISO 14001 certification in September 2006. SNL/CA's EMS Program is applicable to the Sandia, Livermore site only. Although SNL/CA operates as one organizational division of the overall Sandia National Laboratories, the EMS Program is site-specific, with site-specific objectives and targets. SNL/CA (Division 8000) benefits from the organizational structure as it provides corporate level policies, procedures, and standards, and established processes that connect to and support elements of the SNL/CA EMS Program. Additionally, SNL/CA's EMS Program benefits from two corporate functional programs (Facilities Energy Management and Fleet Services Environmental programs) that maintain responsibility for energy management and fleet services for all Sandia locations. Each EMS element is further enhanced with site-specific processes and standards. Division 8000 has several groups operating at Sandia

CEO Education and Corporate Environmental Footprint

DEFF Research Database (Denmark)

Amore, Mario Daniele; Bennedsen, Morten; Larsen, Birthe

We analyze the effect of CEO education on environmental decision-making. Using a unique sample of Danish firms from 1996 to 2012, we find that CEO education significantly improves firms’ energy efficiency. We derive causality using health shocks: the hospitalization of highly educated CEOs induces...... a drop in energy efficiency, whereas the hospitalization of less educated CEOs does not have any significant effect. Exploring the mechanisms at play, we show that our results are driven by the length rather than the field of education. CEO education improves corporate energy efficiency through personal...... environmental awareness: highly educated CEOs exhibit greater concerns for climate change, as measured by a survey of social preferences, and drive more environmentally-efficient cars. Taken together, our findings suggest that education shapes managerial styles giving rise to greater sustainability in corporate...

The middle manager role in energy company environmental efforts

Science.gov (United States)

Fischhoff, Maya E.

2005-12-01

This research examines the internal organizational processes determining corporate environmental action. Corporations have a tremendous environmental impact, yet relatively little is known about how employees within them view and work on these issues. The research focused on middle managers, a level of the company whose value is often questioned. Interviews were conducted with 70 middle managers at two energy companies (comprising utilities and unregulated businesses). Interviews examined the shape and significance of middle manager involvement in environmental issues, looking specifically at what issues middle managers deal with, what goals they pursue, and what approaches they use. The research finds middle managers' roles with respect to environmental issues to be far-reaching and complex. Much of their effort is focused on meeting regulatory requirements ("complying"). They are committed to compliance, in part for ethical reasons, but often find regulations frustrating and costly. Compliance is more challenging than commonly thought; it demands time, knowledge, and substantial creativity. In pursuing it, interviewees work with employees throughout the organization. This research shows middle managers interacting with those hierarchically above and below them in ways that greatly modify earlier portrayals of middle managers. Earlier portrayals often emphasized struggles for power within the organization. Here, middle managers work in ways best characterized as collaborative and supportive. Middle managers also have extensive involvement laterally within the company and with groups outside the company. These links have received modest attention in literature, yet are found to be terribly important. Middle managers' lateral efforts inside the company, often on teams, allow diverse expertise (e.g., from people in different functions) to be applied to environmental issues. Documenting middle managers' involvement externally, with governmental officials and sectors

Environmental technology foresight : New horizons for technology management

NARCIS (Netherlands)

Den Hond, Frank; Groenewegen, Peter

1996-01-01

Decision-making in corporate technology management and government technology policy is increasingly influenced by the environmental impact of technologies. Technology foresight (TF) and environmental impact assessment (EIA) are analyzed with regard to the roles they can play in developing long-term

Sandia National Laboratories, California Environmental Management System program manual.

Energy Technology Data Exchange (ETDEWEB)

Larsen, Barbara L.

2012-03-01

The Sandia National Laboratories, California (SNL/CA) Environmental Management System (EMS) Program Manual documents the elements of the site EMS Program. The SNL/CA EMS Program conforms to the International Standard on Environmental Management Systems, ISO 14001:2004and Department of Energy (DOE) Order 436.1. Sandia National Laboratories, California (SNL/CA) has maintained functional environmental programs to assist with regulatory compliance for more than 30 years. During 2005, these existing programs were rolled into a formal environmental management system (EMS) that expands beyond the traditional compliance focus to managing and improving environmental performance and stewardship practices for all site activities. An EMS is a set of inter-related elements that represent a continuing cycle of planning, implementing, evaluating, and improving processes and actions undertaken to achieve environmental policy and goals. The SNL/CA EMS Program conforms to the International Standard for Environmental Management Systems, ISO 14001:2004 (ISO 2004). The site first received ISO 14001 certification in September 2006 and recertification in 2009. SNL/CA's EMS Program is applicable to the Sandia, Livermore site only. Although SNL/CA operates as one organizational division of the overall Sandia National Laboratories, the EMS Program is site-specific, with site-specific objectives and targets. SNL/CA (Division 8000) benefits from the organizational structure as it provides corporate level policies, procedures, and standards, and established processes that connect to and support elements of the SNL/CA EMS Program. Additionally, SNL/CA's EMS Program benefits from two corporate functional programs (Facilities Energy and Water Resource Management and Fleet Services programs) that maintain responsibility for energy management and fleet services for all Sandia locations. Each EMS element is further enhanced with site-specific processes and standards. Division 8000 has

Sandia National Laboratories, California Environmental Management System Program Manual.

Energy Technology Data Exchange (ETDEWEB)

Larsen, Barbara L.

2011-04-01

The Sandia National Laboratories, California (SNL/CA) Environmental Management System (EMS) Program Manual documents the elements of the site EMS Program. The SNL/CA EMS Program conforms to the International Standard on Environmental Management Systems, ISO 14001:2004and Department of Energy (DOE) Order 450.1. Sandia National Laboratories, California (SNL/CA) has maintained functional environmental programs to assist with regulatory compliance for more than 30 years. During 2005, these existing programs were rolled into a formal environmental management system (EMS) that expands beyond the traditional compliance focus to managing and improving environmental performance and stewardship practices for all site activities. An EMS is a set of inter-related elements that represent a continuing cycle of planning, implementing, evaluating, and improving processes and actions undertaken to achieve environmental policy and goals. The SNL/CA EMS Program conforms to the International Standard for Environmental Management Systems, ISO 14001:2004 (ISO 2004). The site received ISO 14001 certification in September 2006. SNL/CA's EMS Program is applicable to the Sandia, Livermore site only. Although SNL/CA operates as one organizational division of the overall Sandia National Laboratories, the EMS Program is site-specific, with site-specific objectives and targets. SNL/CA (Division 8000) benefits from the organizational structure as it provides corporate level policies, procedures, and standards, and established processes that connect to and support elements of the SNL/CA EMS Program. Additionally, SNL/CA's EMS Program benefits from two corporate functional programs (Facilities Energy Management and Fleet Services programs) that maintain responsibility for energy management and fleet services for all Sandia locations. Each EMS element is further enhanced with site-specific processes and standards. Division 8000 has several groups operating at Sandia National Laboratories

the environmental management system of the south african national

African Journals Online (AJOL)

Magagula, Bheki

installation linked to the EMS or advancing the corporate environmental statement .... management challenges in South Africa range from strategic waste ..... 17 Wang, X. “Exploring trends, sources, and causes of environmental funding: A.

A preliminary framework for corporate real estate sustainable management

Directory of Open Access Journals (Sweden)

Fauzi Nurul Sahida

2016-01-01

Full Text Available The global warming issue has motivated corporations to go green in their business operations including transforming from conventional real estate to green features real estate. However green CRE is more complex to manage due to a building’s significant impact on environmental, social and economic aspects. Thus the need to have a best practice guide or framework as reference is crucial. Unfortunately, no best practice guidelines on CRE management have been found to be sufficient as much uncertainty still exists on the sustainable performance measurement components. This research aims to explore and then summarize the present sustainable CREM practices and components relating to sustainable performance measurement integrating a sustainable theory that balances environmental, economic and social impacts. These act as indicators to measure the outcomes of the practice in the form of a generic model on sustainability preliminary framework for CRESM. The objectives of this research include identifying corporate real estate sustainable management (CRESM practice and components of sustainable performance measurement. The research uses content analysis method to analyse data gathered from literature and previous studies. The findings will be demonstrated in the form of a framework model on CRESM that will include14 CREM strategies and 15 components derived from analysis.

Corporate Characteristics, Political Embeddedness and Environmental Pollution by Large U.S. Corporations

Science.gov (United States)

Prechel, Harland; Zheng, Lu

2012-01-01

Organizational and environmental sociology contain surprisingly few studies of the corporation as one of the sources of environmental pollution. To fill this gap, we focus on the parent company as the unit of analysis and elaborate environmental theories that focus on the organizational and political-legal causes of pollution. Using a compiled…

Effective integration of environmental leadership and environmental management systems within Cameco's Mining Division

Energy Technology Data Exchange (ETDEWEB)

Nagy, K.; Borchardt, S., E-mail: kevin_nagy@cameco.com [Cameco Corp., Saskatoon, SK (Canada)

2010-07-01

To support the implementation of its integrated Safety, Health, Environment & Quality (SHEQ) Policy, Cameco has undertaken an environmental leadership initiative with the goal of moving beyond regulatory compliance and significantly reducing environmental impacts in five key areas: air emissions, treated water quality and quantity, energy use and greenhouse gas emissions, and waste generation. To ensure environmental leadership becomes routine business practice, it was necessary to integrate the initiative into Cameco's programs and management systems at the corporate and operational levels. Operations-based environmental leadership strategies and action plans have since been developed, as well as a corporate reporting system to monitor Cameco's environmental performance. (author)

Earnings management, corporate governance and expense sticki

Directory of Open Access Journals (Sweden)

Shuang Xue

2016-03-01

Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

Using corporate stories to build the corporate brand:an impression management perspective

OpenAIRE

Spear, Sara; Roper, Stuart

2013-01-01

Purpose – A recent area of academic interest within corporate branding and reputation is the use of storytelling in order to differentiate the corporate brand, however there is little empirical research exploring the contents of corporate stories, and how they are used by organisations to build the corporate brand. This paper aims to utilise impression management theory to bring insight into the potential role of corporate stories in shaping the corporate brand. Design/methodology/approach – ...

Compliance management and corporate governance; Compliance Management und Corporate Governance

Energy Technology Data Exchange (ETDEWEB)

Becker, Uwe [Stadt Frankfurt am Main (Germany); Alsheimer, Constantin; Kassebohm, Kristian; Reutler, Susanne [Mainova AG, Frankfurt (Germany)

2009-08-15

Starting in the year 2009, numerous changes in the financial system and accountancy a well as in the corporate law come into effect for enterprises. Thereby, the requirements substantially are intensified to their corporate governance. The actual well-known reproaches of bribery, corruption and injuries of data protection intensify the pressure on executive committees and supervisory boards in order to meet normative and ethical requirements. All the more is valid for power suppliers whose reputation can already carry damage out with the first suspicion. Already in 2008, Mainova AG (Frnkfurt/Main, Federal Republic of Germany) implemented a compliance management.

Individual competencies for managers engaged in corporate sustainable management practices

OpenAIRE

Wesselink, R.; Blok, V.; Leur, van, S.; Lans, T.; Dentoni, D.

2015-01-01

Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility requires its own approach; and management competencies are crucial for designing appropriate approaches towards the realization of sustainable solutions. On the basis of seven corporate social responsibi...

Social Impact Management Plans: Innovation in corporate and public policy

Energy Technology Data Exchange (ETDEWEB)

Franks, Daniel M., E-mail: d.franks@uq.edu.au [Centre for Social Responsibility in Mining, The University of Queensland, Sustainable Minerals Institute, St Lucia, Brisbane, Queensland 4072 (Australia); Vanclay, Frank, E-mail: frank.vanclay@rug.nl [Department of Cultural Geography, Faculty of Spatial Sciences, The University of Groningen, P.O. Box 800, 9700 AV Groningen (Netherlands)

2013-11-15

Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community. �

Social Impact Management Plans: Innovation in corporate and public policy

International Nuclear Information System (INIS)

Franks, Daniel M.; Vanclay, Frank

2013-01-01

Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community. �

Model for Managing Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Tamara Vlastelica Bakić

2015-05-01

Full Text Available As a crossfuncional process in the organization, effective management of corporate social responsibility requires a definition of strategies, programs and an action plan that structures this process from its initiation to the measurement of end effects. Academic literature on the topic of corporate social responsibility is mainly focused on the exploration of the business case for the concept, i.e., the determination of effects of social responsibility on individual aspects of the business. Scientific research so far has shown not to have been committed to formalizing management concept in this domain to a satisfactory extent; it is for this reason that this paper attempts to present one model for managing corporate social responsibility. The model represents a contribution to the theory and business practice of corporate social responsibility, as it offers a strategic framework for systematic planning, implementation and evaluation of socially responsible activities and programs.

ALTERNATIVE MODEL FOR CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY: ACTIVE, PARTICIPATIVE, AND JUST

Directory of Open Access Journals (Sweden)

Arif Firmansyah

2016-05-01

Full Text Available In this study, will be assessed the implementation of corporate social responsibility by coal corporate to look for an alternative model of corporate social responsibility and environtment protection in the context of protecting and managing of natural resources with environmentally concept. Juridical with conceptual approach, the source analysis data technique derived from literature studies and documents. Dalam penelitian ini akan dikaji pelaksanaan tanggung jawab sosial perusahaan dan lingkungan oleh perusahaan batubara untuk kemudian mencari model alternatif tanggung jawab sosial perusahaan dan lingkungan dalam konteks perlindungan dan pengelolaan sumberdaya alam yang berwawasan lingkungan. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan undangundang dan pendekatan konseptual, sumber data yang digukana diperoleh dari studi kepustakaan, teknik analisa data diperoleh dari studi literatur dan dokumen.

Role of the Occupational Physician in Corporate Management of Health Risks: An Important Aspect of Corporate Social Responsibility (CSR).

Science.gov (United States)

Sugita, Minoru; Miyakawa, Michiko

2016-01-01

There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not

Corporate Governance and Environmental Reporting in Pakistan

Directory of Open Access Journals (Sweden)

Muhammad Ali Rafique

2017-06-01

Full Text Available The focus of the present study is to investigate the association between environmental reporting and corporate governance traits in Pakistan. The prior studies related to the association between environmental disclosure and corporate governance characteristics show fickle findings. This study fills the gap by using cross sectional data of 100 randomly selected firms registered at Karachi Stock Exchange for the year 2015. The results of the present research showed a positive association between the level of environmental disclosure and fraction of independent directors on the board. Negative relationship was found between environmental disclosure and institutional investors. The result shows a positive association between the level of environmental reporting and board size. It confirms a positive association. The analysis revealed a lack of association between level of environmental reporting and fraction of female directors on a board. In case of control variables, positive relationship was found between firms profitability and level of environmental disclosure, whereas, no correlation was found between firm size and the level of environmental reporting. Moreover, the results of incremental regression indicate that ownership concentration is the most important independent variable among all the independent variables in the model.

Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

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Lindrianasari Lindrianasari

2010-06-01

Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

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Dahlia Sari

2016-08-01

Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.

Corporate Social and Environmental Responsibility in an Emerging Economy: Through the Lens of Legitimacy Theory

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Asit Bhattacharyya

2015-06-01

Full Text Available Efforts to promote Corporate Social and Environmental Responsibility (CSER require an understanding of stakeholder attitudes toward enhanced responsibility. However, little is known about current attitudes on this subject, or the determinants of these attitudes. This study presents a survey of the attitudes of Indian managers, toward 18 social and 16 key contemporary environmental management issues. The findings indicate that respondents are concerned about a range of issues surrounding social responsibility. With respect to environmental responsibilities, Indian respondents were also strong in their support, and identified a select few issues to be more important over other environmental factors. Results indicated a positive attitude of Indian managers towards CSER. Confirmatory factor analysis (CFA confirmed three distinct social and environmental factors for the respondents and provided a model of managerial attitudes towards CSER.

the search for environmental justice in the niger delta and corporate

African Journals Online (AJOL)

OLAWUYI

Keywords: Environmental Justice, Niger Delta, Corporate Accountability, Torts, kiobel .... U.S. Courts to Victims of Corporate Human Rights Abuses', 146 Columbia ... 7 Amokaye O.G., Environmental Law and Practice in Nigeria (Lagos, Unilag ...

Corporate communications and stakeholder management

Directory of Open Access Journals (Sweden)

Đorđević Mira

2010-01-01

Full Text Available Corporate communications represent a modern communications discipline used by businesses across the globe to communicate with key stakeholders. Chief executive officers and executive management teams strive to create, protect and advance corporate reputation through corporate communications. Further, by communicating with key stakeholders the company adequately prepares for good news and future problems. With the benefit of technology and greater transparency, corporations of the future will continue to use corporate communications approaches to advance their business. Company's reputation derives from the way stakeholders perceive the organization, how they think, feel or act towards it. It is therefore vital that organizations interested in developing and building their reputational capital; pay careful attention to the way they are perceived and that they manage the relationships with their various stakeholders like a strategic resource. Stakeholders represent both opportunity and threat for the organizations. For instance, if an institution has a good reputation with stakeholders they may provide the organization more latitude to operate. On the other hand a poor reputation may result in creating the legislative that can make it more difficult for an institution to operate.

Corporate governance as an intellectual property management

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Rstić Milan J.

2016-01-01

Full Text Available The development of more complex forms of organization of the company is to create the conditions of a small number of complex economic, but also organizationally complex and komlikovanijih corporate organizations whose successful conduct of the owners often did not have enough resources, so they hired a professional and competent teams of experts who are trusted with the management of such organizations. In exercising the power of new ideas and concepts based on knowledge, managers in corporations are becoming an indispensable element of every company will be able to change, adapt and create new opportunities to compete successfully in a changing business environment. However, the transfer of responsibility for the management of the corporation managers has resulted in the emergence of abuse of senior management positions in order to realize their own interests. The main objective of this paper is to show how unlike traditional enterprise, today we have a situation in which such property owners corporation is a conceptual and thoughtful decision managers, which should represent the members of their intellectual property.

Corporate Relationship Management as a Driver of Socially Responsible Behavior

OpenAIRE

Juul Andersen, Torben

2011-01-01

How was CSR effectuated by Scandinavian management; does CSR make a difference/corporate relationship management drove CSR, as corporations grow and internationalize the need for CSR increases, there has been a shift towards in CSR requirements over the past decade/CSR can extend the scope of corporate risk management, corporate relationship management is good risk management, CSR can pay off in the long run.

THE IMPLEMENTATION OF CORPORATE GOVERNANCE INTO BRAND MANAGEMENT

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Claudia- Cristina PLOSCARU

2014-11-01

Full Text Available Integrating corporate governance into brand management is fundamental for protecting shareholders, considering the increasing importance of brands in firms’ performance and the dissociation between shareholders and managers in most large and medium firms. This paper designs a corporate governance system model on a brand level, which takes into account preventive, simultaneous and retroactive governance. Moreover, we highlight the importance of transition management when changes to brand management come into question. Finally, we propose six corporate governance instruments for brand management: performance indicators, the brand marketing plan, periodic reports, the brand council, brand audit, and transition management.

Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations.

Science.gov (United States)

Castleman, Barry; Allen, Barbara; Barca, Stefania; Bohme, Susanna Rankin; Henry, Emmanuel; Kaur, Amarjit; Massard-Guilbaud, Genvieve; Melling, Joseph; Menendez-Navarro, Alfredo; Renfrew, Daniel; Santiago, Myrna; Sellers, Christopher; Tweedale, Geoffrey; Zalik, Anna; Zavestoski, Stephen

2008-01-01

At a conference held at Stony Brook University in December 2007, "Dangerous Trade: Histories of Industrial Hazard across a Globalizing World," participants endorsed a Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations. The Code outlines practices that would ensure corporations enact the highest health and environmentally protective measures in all the locations in which they operate. Corporations should observe international guidelines on occupational exposure to air contaminants, plant safety, air and water pollutant releases, hazardous waste disposal practices, remediation of polluted sites, public disclosure of toxic releases, product hazard labeling, sale of products for specific uses, storage and transport of toxic intermediates and products, corporate safety and health auditing, and corporate environmental auditing. Protective measures in all locations should be consonant with the most protective measures applied anywhere in the world, and should apply to the corporations' subsidiaries, contractors, suppliers, distributors, and licensees of technology. Key words: corporations, sustainability, environmental protection, occupational health, code of practice.

Basic concepts of philosophy of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

This chapter presents some fundamental concepts of the philosophy of management and corporations by addressing the problem of corporate legitimacy and Immanuel Kant’s distinction between theoretical, practical, and aesthetic reason and judgment. This chapter begins with a general definition...... of philosophy of management and corporations and continues by presenting its ontological and epistemological underpinnings. This approach is used to address the relation between economics, business ethics, and philosophy of management. Finally, ethical and aesthetic judgment is presented as the mediator between...... theoretical, aesthetic, and practical reason in philosophy of management....

Methodology of Economic Assessment of Corporate Finance Management Effectiveness

OpenAIRE

Juscu Nicolae Cristian

2011-01-01

“The methodology of economic assessment of corporate finance management effectiveness” deals with the analysis of the basic issues of economic aspects of corporate finance management effectiveness; the paper presents the essential issues of the existing methods for establishing the economic effectiveness of corporate finance management and control; it also proposes the improvement of the approach regarding the assessment of finance management effectiveness of a company.

Sell honestly, never sell your honesty: revenue management and corporate reputation management

OpenAIRE

Wang, Xuan Lorna

2013-01-01

This study explores the link between corporate reputation and revenue management practice in the hospitality and tourism industries. It seeks answers to two key questions: first, whether or not there is a link between corporate reputation and revenue management, and second, how revenue management practice may affect corporate reputation, and vice versa. More specifically, it examines whether the negative effects of sales-driven RevM practice has had on customers, such as unfair perception, re...

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

OpenAIRE

Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

2017-01-01

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degr...

Determinants of corporate environmental reporting: the importance of environmental performance and assurance

NARCIS (Netherlands)

Braam, G.J.M.; Weerd, L uit de; Hauck, M.; Huijbregts, M.

2016-01-01

Companies are increasingly held accountable for the impact of their decisions and activities on the environment. These developments have been associated with a heightened tendency for companies to publish a variety of information on environmental topics in corporate environmental or sustainability

Corporate communication and impression management - New perspectives why companies engage in corporate social reporting

NARCIS (Netherlands)

Hooghiemstra, R

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental

Corporate identity: The concept, its measurement and management

NARCIS (Netherlands)

C.B.M. van Riel (Cees); J.M.T. Balmer (John)

1997-01-01

textabstractArticulates the main trends in the literature on corporate identity; defines corporate identity; explains the rationale for corporate identity management and describes the main methods used to reveal the desired and the actual corporate identity. Particular reference will be made to two

Corporate Environmental Responsibility in Demand Networks (summary section only)

OpenAIRE

Kovács, Gyöngyi

2006-01-01

Research on corporate responsibility has traditionally focused on the responsibilities of companies within their corporate boundaries only. Yet this view is challenged today as more and more companies face the situation in which the environmental and social performance of their suppliers, distributors, industry or other associated partners impacts on their sales performance and brand equity. Simultaneously, policy-makers have taken up the discussion on corporate responsibility from the perspe...

Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency?

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Phua Michelle Siew Huei

2017-01-01

Full Text Available This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards. Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI and prior studies. Multiple regression is conducted and findings revealed that female directors– presence and female holding multiple directorships to be significant predictors of extent of CED. The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators.

Stakeholder demands and corporate environmental coping strategies in China.

Science.gov (United States)

Liu, Ning; Tang, Shui-Yan; Lo, Carlos Wing-Hung; Zhan, Xueyong

2016-01-01

This paper examines how stakeholder demand and compliance capacity jointly shape corporate environmental coping strategies and subsequently environmental protection practices. A four-dimensional classification of coping strategies-formalism, accommodation, referencing, and self-determination-is conceptualized. Drawing on survey and interview data collected from manufacturing enterprises in China between 2010 and 2012, the paper shows that compared with formalism and accommodation, coping strategies of referencing and self-determination are associated with stronger environmental protection practices. Enterprises adjust their coping strategies by taking into account the constraints defined by both their internal and external environments. The results also demonstrate the potential synergetic effects of state and non-state stakeholders working together in promoting better corporate environmental coping strategies and environmental practices in China. Copyright © 2015 Elsevier Ltd. All rights reserved.

Application of Environmental Management in Danish Companies: The Statistical Approach

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1997-01-01

in business presents a challenge to management, however, since it implies a fundamental change in some of the ways of operating a company. This paper will describe how information on the actual extent of environmental management in Danish companies and the way it is applied has been collected based...... contributed to an increasing awareness of the effect of business activities on the physical environment. To assist companies reduce, evaluate, monitor and control their environmental impact the concept of corporate environmental and resource management has been developed. Implementation of this concept...

Governance of environmental risk: new approaches to managing stakeholder involvement.

Science.gov (United States)

Benn, Suzanne; Dunphy, Dexter; Martin, Andrew

2009-04-01

Disputes concerning industrial legacies such as the disposal of toxic wastes illustrate changing pressures on corporations and governments. Business and governments are now confronted with managing the expectations of a society increasingly aware of the social and environmental impacts and risks associated with economic development and demanding more equitable distribution and democratic management of such risks. The closed managerialist decision-making of the powerful bureaucracies and corporations of the industrial era is informed by traditional management theory which cannot provide a framework for the adequate governance of these risks. Recent socio-political theories have conceptualised some key themes that must be addressed in a more fitting approach to governance. We identify more recent management and governance theory which addresses these themes and develop a process-based approach to governance of environmental disputes that allows for the evolving nature of stakeholder relations in a highly complex multiple stakeholder arena.

THE POSITION OF STATE RESPONSIBILITY FOR ENVIRONMENTAL POLLUTION BY CORPORATE : The Legal Studies of Implementation Paradigm Polluter Pay Principle in Environmental Law Enforcement in Indonesia

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Maret Priyanta

2016-12-01

Full Text Available The development activities is one of the government's efforts in order to realize a fairness and prosperous for the society. The natural resources management through the business activities carried out by the corporation, became one of the important factors in the success of national development. One of the impacts of development activities on the environment is the environmental pollution because of the utilization of natural resources. The pollution has caused a decrease in the quality of human life and other living creatures. Differences paradigm or way people view the polluter pays principle and the position of the responsibility of States to discredit the corporation still there is a difference of view and understanding. It is see from the practice of application of the Social and Environmental Responsibility (TJSL, which seems to have been removing corporate responsibility and involvement allocationof State budget revenue and expenditure of the State to penangulangan pollution, which performed by the corporation. This has led to uncertainty in the law enforcement environment in Indonesia. This study aimed to describe the problem from the legal aspect and theory in relation to the position of state responsibility and corporate environmental pollution in the environmental legal system. This study uses normative juridical approach, through the method of approach to legislation, the conceptual approach, and an analytical approach. The scope of this normative juridical research includes the study of the principles and theory of law. Paradigm reform of the principles of pollution should be change or reform based on theory of law, whereby the position and extent of responsibility of states and corporations definitely be regulated in the Indonesia environmental legal system.

Building trust : corporations and their stakeholders

International Nuclear Information System (INIS)

Chin, R.I.

1998-01-01

The issue of corporate responsibility in terms of societal, economic and environmental matters within the petrochemical sector and the role played in this area by the Council on Economic Priorities (CEP) was discussed. CEP is a non-profit research organization whose mission is to analyse the social and environmental records of corporations in an effort to influence corporate behaviour. CEP campaigns for more communication, more social disclosure and environmentally cleaner corporations. The campaign for cleaner corporations, (C-3), began in 1992 as a public awareness campaign to list the worst environmental performers in the U.S. In the C-3 process, CEP provides recommendations to listed companies and de-lists those which have improved their environmental and social performance. The focus in 1997 was on the petrochemical industry. The overall ranking of 15 major petrochemical companies was provided, along with two case histories illustrating the C-3 process from 'listing' to 'delisting'. Measures used in determining environmental performance for a company include their environmental management policy, environmental impact, environmental reporting and communications, product stewardship and stakeholder relations

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104

Directory of Open Access Journals (Sweden)

Dahlia Sari

2017-02-01

Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive. Keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Tax Aggressiveness

Corporate Governance Quality and Earnings Management: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Sinan S. Abbadi

2016-06-01

Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

The effect of corporate ownership on inventory management by considering corporate governance as a mediator

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Hossein Mehrabani

2015-07-01

Full Text Available In this study, we examine the relationship between corporate ownership and inventory management where corporate governance plays as a mediator. The study selects a sample of 166 selected firms listed on Tehran Stock Exchange using historical data over the period 2009-2013. The study considers the role of managers as shareholder, existence of managers with more than one responsibility and size of board of directors on inventory management. Using regression analysis, the study has disclosed a negative relationship between managers as shareholder and board size on one side and inventory size on the other side. However, the study did not find any evidence on relationship between managers’ dual responsibility as a mediator on relationship between corporate ownership and in inventory management.

Trends in corporate greening

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

, if a general change of attitude has taken place in the business community or if companies just comply with the required minimum standard set by legislation. Based on a series of surveys this paper reports on the trends in implementing corporate environmental management in Danish industry up till the entrance......The concept of corporate environmental management has existed for the last two to three decades. Many companies have fully or partly adopted the concept in their efforts to eliminate or reduce the impacts on the natural environment caused by their business activities. The question is, however...

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin

2017-01-01

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy. PMID:29064451

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy.

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

2017-10-24

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Directory of Open Access Journals (Sweden)

Wei Liu

2017-10-01

Full Text Available This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Product waste in the automotive industry : Technology and environmental management

NARCIS (Netherlands)

Groenewegen, Peter; Hond, Frank Den

1993-01-01

In this article the changes in technology and industry structure forced by waste management in the automotive industry are explored. The analysis is based on (1) a characterisation of corporate response to environmental issues, and (2) the management of technology applied to the car manufacturing

Web-Based Corporate Environmental Reporting in Nigeria: A Study of Listed Companies

Directory of Open Access Journals (Sweden)

Uwalomwa UWUIGBE

2012-01-01

Full Text Available This paper basically examined the utilization of the Internet for communicating corporate environmental information by listed financial and non-financial companies in Nigeria. The sample for the study consists of 30 firms listed on the Nigerian stock exchange. While the content analysis technique was used as a basis for eliciting data from the corporate websites of the selected firms, the student t-test statistics was used to find out whether there is a significant difference in the level of web-based corporate environmental disclosure between financial and non-financial firms in Nigeria. In addition, the linear regression method of data analysis was employed to investigate whether there is a relationship between the financial performance of firms and the level of corporate environmental disclosures of the selected listed firms in Nigeria. The paper as part of its findings observed that there is no significant difference in the level of web-based corporate environmental disclosure between listed financial and non-financial firms in the Nigeria stock exchange

Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China

Directory of Open Access Journals (Sweden)

Zhaojun Yang

2017-09-01

Full Text Available In China, environmental non-governmental organizations (ENGOs play an important supervisory role to address ecological issues together with government regulation and enterprise implementation. This study examines the effect of ENGO presence on corporate environmental responsibility (CER performance, along with internal factors as covariate variables. With a sample of 677 enterprises, it operationalizes the independent variable in terms of the number of ENGOs within certain distances from each enterprise, and the dependent variable based on the corporate social responsibility report using the specific criteria in the Global Reporting Initiative (GRI sustainability reporting guidelines. The results of Tobit regression analyses indicate that ENGO presence is conducive to CER performance, and asset size, power concentration, and industry type also make differences. The findings suggest that ENGOs are helpful in solving environment issues by bridging the gap between private and public sectors. Theoretical and practical implications are discussed.

Stakeholder Versus Shareholder Satisfaction in Corporate Risk Management

DEFF Research Database (Denmark)

Aabo, Tom

Inherent in corporate governance is the conflict between satisfying stakeholders in general and satisfying shareholders in particular. This empirical study of Danish non-financial companies enhances the understanding of the interaction between corporate risk management and corporate governance...

Implementation of the corporate governance code as a measure of an efficiency increasing process in corporate management

Directory of Open Access Journals (Sweden)

Ana SPÎNU

2017-03-01

Full Text Available The majority of leaders of economic entities in Moldova should recognize the role of effective corporate management for the proper development of their activities. Therefore, to ensure obtaining competitive advantage, the leaders must accept the fact that the policy of improvement of corporate management becomes a major component of enterprise development, and using the principles and best practices of corporate governance are already highlighted both at the level of their enterprises and at international level. Therefore, the authors of the article present some measures to streamline corporate management.

Corporate Environmentalism: Notes on Conceptualization and Explanation with Anecdotal Evidence from the Oil Industry

Energy Technology Data Exchange (ETDEWEB)

Tranoey, B S

1995-12-01

This paper originates from a project on the oil industry`s reaction to calls for environmental reform caused by concern about climate change. It discusses two sets of related questions: (1) how can corporate responses in politics and industry be measured and conceptualized, and (2) how can variance in corporate environmental behaviour be accounted for. A multidimensional typology of corporate environmental responses in the ``industrial sphere`` is presented and the role of large companies as political actors and links between corporate environmental behaviour is explored. Some attempts to explain variance in corporate environmental strategy are made in the form of two ``models``. This is done by combining fragments of various theoretical bodies, like microeconomic theory, theories of strategic marketplace interaction and organizational theory. Finally, the author illustrates his ideas by drawing on findings from research on the environmental strategies of the three oil companies BP, Shell and Statoil. 51 refs., 3 tabs.

Implementation of total responsibility management into corporate strategy

OpenAIRE

Gorenak, Štefka; Bobek, Vito

2012-01-01

This contribution reports about relationship and potential synergies between the total quality management (TQM) and total responsibility management (TRM) as well as corporate citizenship. TRM principles and standards reflect the raising public expectations about corporate social responsibility. Many companies develop TRM as requisitely holistically and hence successfully manage their responsibilities toward their stakeholders and natural environment. The evolution and implementation of TRM in...

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

The relationship between Corporate Environmental Responsibility, employees’ biospheric values and pro-environmental behaviour at work

NARCIS (Netherlands)

Ruepert, Angela Maria; Keizer, Kees; Steg, Linda

2017-01-01

Many organizations strive for Corporate Environmental Responsibility (CER). This can make organizational processes and procedures more pro-environmental, but does it also promote employees’ pro-environmental behaviour? We reason that CER can encourage employees to act pro-environmentally at work by

Environmental management systems - before, during and after construction

International Nuclear Information System (INIS)

Braun, T.L.

1997-01-01

The purpose of this paper is to describe an operational environmental managment system (EMS) as developed by TransCanada PipeLines, including an example of the application and concomitant benefits. The focus will be on the planning, construction, inspection and post-construction monitoring programs, covering approximately 3,190 kilometers of large diameter pipeline constructed between 1990 and 1996, across a wide range of Canadian land-uses and ecosystems. With the implementation of such systems, governments have recognized that corporate responsibility and self-management on environmental matters can result in effective, environmentally sound programs that minimize impacts and allow for a more cost-effective and streamlined regulatory approach. (au)

INTEGRATION OF ENVIRONMENTAL MANAGEMENT SYSTEM

Directory of Open Access Journals (Sweden)

Tomescu Ada Mirela

2012-07-01

Full Text Available The relevance of management as significant factor of business activity can be established on various management systems. These will help to obtain, organise, administrate, evaluate and control particulars: information, quality, environmental protection, health and safety, various resources (time, human, finance, inventory etc. The complexity of nowadays days development, forced us to think ‘integrated’. Sustainable development principles require that environment management policies and practices are not good in themselves but also integrate with all other environmental objectives, and with social and economic development objectives. The principles of sustainable development involve that environment management policies and practices. These are not sound in them-self but also integrate with all other environmental objectives, and with social and economic development objectives. Those objectives were realized, and followed by development of strategies to effects the objective of sustainable development. Environmental management should embrace recent change in the area of environmental protection, and suit the recently regulations of the field -entire legal and economic, as well as perform management systems to meet the requirements of the contemporary model for economic development. These changes are trailed by abandon the conventional approach of environmental protection and it is replaced by sustainable development (SD. The keys and the aims of Cleaner Productions (CP are presented being implemented in various companies as a non-formalised environmental management system (EMS. This concept is suggested here as a proper model for practice where possible environmental harmful technologies are used -e.g. Rosia Montana. Showing the features and the power of CP this paper is a signal oriented to involve the awareness of policy-makers and top management of diverse Romanian companies. Many companies in European countries are developing

Specific Features of Functioning of the Corporate Tax Management

Directory of Open Access Journals (Sweden)

Tkachyk Lesya P.

2013-12-01

Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

The Concept Of A Sustainable Approach To Corporate Real Estate Management

Directory of Open Access Journals (Sweden)

Ziemba Ewa

2015-12-01

Full Text Available This paper is conceptual in nature and presents the assumptions of a holistic approach to corporate real estate management. The approach is based on the imperative of sustainability, which has become a determinant of the proposed Sustainable Corporate Real Estate Management (SCREM model. Moreover, the authors indicate that in addition to the presence of the sustainability imperative, corporate real estate management requires the integration and formalization of knowledge about the concepts of corporate real estate management (CREM with those of corporate social responsibility (CSR. This approach is intended to enable the identification and improvement of real estate management processes and, as a result, contribute to more efficient and effective corporate real estate management and continuous and flexible development of enterprises, as well as boosting economic growth and building prosperity for present and future generations.

Knowledge discovery based on experiential learning corporate culture management

Science.gov (United States)

Tu, Kai-Jan

2014-10-01

A good corporate culture based on humanistic theory can make the enterprise's management very effective, all enterprise's members have strong cohesion and centripetal force. With experiential learning model, the enterprise can establish an enthusiastic learning spirit corporate culture, have innovation ability to gain the positive knowledge growth effect, and to meet the fierce global marketing competition. A case study on Trend's corporate culture can offer the proof of industry knowledge growth rate equation as the contribution to experiential learning corporate culture management.

Specifics of corporate management in agribusiness in transitional conditions

Directory of Open Access Journals (Sweden)

Vignjević-Đorđević Nada

2015-01-01

Full Text Available Corporate governance in agribusiness describes an agency problem resulting from separation of ownership from control in modern corporations and represents a huge cost to the shareholders. The agency problem is regulated by legal protection of minority shareholders, by constituting the Board of Directors as a Supervisory authority to monitor managers and an active agribusiness market for corporate control in agribusiness (against hostile takeover. These mechanisms are regulated by regulations on securities (at the federal level, corporate law (at the state level, and the corporate statutes, regulations and other Contracting Rules (at the company level. These regulations, laws and decrees actually define distribution of power between shareholders and managers. Such techniques of defense against takeover can be beneficial to shareholders, if managers use them to strengthen the bargaining power and increase the selling price of an agribusiness company. However, if managers use it for preservation of position and for the achievement of personal interests these regulations do not contribute to the realization of shareholders' interests.

Global business management for sustainability and competitiveness: The role of corporate branding, corporate identity and corporate reputation

OpenAIRE

Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.

2013-01-01

This special issue of the Journal of World Business is devoted to the role of intangibles of a firm in building sustainable business for success in competitive markets. The research articles included in this issue have contributed to the on-going academic knowledge about the ability of marketing and management practices to drive business sustainability. This special issue on business sustainabili- ty focuses on the role of corporate branding, corporate identity and corporate reputation.

Managing corporate identities of non-profit organisations in the social welfare sector

Directory of Open Access Journals (Sweden)

Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

Energy and environmental management information systems

Energy Technology Data Exchange (ETDEWEB)

Martin, P.K. (Energy Auditing Agency Ltd., Milton Keynes (United Kingdom))

1993-01-01

The threat of global warming, environmental instability and the possible use of green or carbon taxes on fossil fuels has increased the need for energy efficiency. Energy Conservation is now recognised as one of the easiest and most cost-effective ways of limiting or reducing CO[sub 2] emissions. Large UK companies are now assessing how much CO[sub 2] they dissipate to the environment and reviewing strategies to reduce this either in response to consumer demand or as a corporate policy decision. Computer-based information systems already exist to monitor and report on fluctuations in energy consumption. These are called Monitoring and Targeting (M and T) systems. This paper explains what M and T systems are and how they are being extended to cover reporting on corporate fuel-based CO[sub 2] emissions to help provide an integrated energy and environmental-management information system. (author).

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Directory of Open Access Journals (Sweden)

Terri Trireksani

2016-04-01

Full Text Available Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure.

Corporate Social Responsibility and Environmentally Sound Technology in Endogenous Firm Growth

Directory of Open Access Journals (Sweden)

Angela C. Chao

2017-02-01

Full Text Available We have entered the “New Normal” economy, with more emphasis on economic growth driven by innovation than resource. This paper investigates the impacts of firms considering corporate social responsibility and environmentally sound technology by building a three-stage Cournot competition model with asymmetric cost. The sustainable development of economic and endogenous firm growth achieves the win–win result in the theoretical model. Using data from 31 firms in China, this paper empirically researches on the relationships among corporate social responsibility, environmentally sound technology and firm endogenous growth. The results show that: (1 Marginal cost decreased with the increase of innovation, as well as getting government research and development subsidy, which has a positive effect on firm growth. (2 Consumers respond positively to corporate social responsibility initiative, the reputation of the firm can be improved. At the same time, environmentally sound technology objectively reduces the marginal cost of competitors because of the technology spillover. (3 Profit of a firm undertaking corporate social responsibility partly decreases, which has a negative effect on firm growth. The contradiction between corporate social responsibility and profit of firm could be adjusted, such as socially responsible investment fund hosed by institutional investors.

CORPORATE GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT: A STATE OF THE ART

Directory of Open Access Journals (Sweden)

Vladu Alina Beattrice

2015-07-01

Full Text Available Extant research have for long identified that corporate governance has the potential to affect both financial performance and the opportunistic behavior of managers. Studies on the influence of corporate governance mechanisms on firm performance do not often assess the possibility that reported earnings can be misrepresented by managers with the scope of achieving various objectives. This paper examines the relationship between corporate governance mechanisms and earnings management practices. According to prior empirical studies in the field, corporate governance can reduce the extent of manipulative practices and increase the quality of financial reporting. As stated above, this study examined prior research investigating different corporate governance mechanisms that can have negative impact on earnings management practices. In this regard the legal system and the effects of takeover were examined as external mechanisms of corporate governance on manipulative behavior of managers. Internal mechanisms of corporate governance were also assessed. Board independence was found to enhance certain monitoring behaviors of managers while an audit committee can oversee the internal control for financial reporting and the quality of financial information. This paper contributes to corporate governance literature by providing detailed reviews of different corporate governance mechanisms on the most documented practice of creative accounting: earnings management. Limits of the current research are explored as well as the scope for future research.

Environmental Management System Objectives & Targets Results Summary - FY 2015.

Energy Technology Data Exchange (ETDEWEB)

Vetter, Douglas W

2016-02-01

Sandia National Laboratories (SNL) Environmental Management System is the integrated approach for members of the workforce to identify and manage environmental risks. Each Fiscal Year (FY) SNL performs an analysis to identify environmental aspects, and the environmental programs associated with them are charged with the task of routinely monitoring and measuring the objectives and targets that are established to mitigate potential impacts of SNL's operations on the environment. An annual summary of the results achieved towards meeting established Sandia Corporation and SNL Site-specific objectives and targets provides a connection to, and rational for, annually revised environmental aspects. The purpose of this document is to summarize the results achieved and documented in FY 2015.

New Perspectives on Corporate Reporting: Social-Economic and Environmental Information

Directory of Open Access Journals (Sweden)

Camelia Iuliana Lungu

2007-11-01

Full Text Available In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305. Our research aims the participation to the professional judgment construction through conducting a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on fundamental research which is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. To accomplish our objective, we take into consideration the studies on socio-economic and environmental reporting, already conducted at European and international level, the financial reporting experience and the Romanian experience on this area. We analyze the status of development in corporate reporting and environmental reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring premises for future research.

Can "reputation management" overcome failures in corporate governance?\\ud

OpenAIRE

Watson, Tom

2006-01-01

Poor corporate governance appears to undo all the efforts of corporate communication activities in promoting and managing reputation. Is it a factor of poor leadership by senior management or a generalised failure of organisational relationships?

The Energy Efficiency of Corporate Real Estate Assets: The Role of Professional Management for Corporate Environmental Performance

OpenAIRE

Markus Surmann; Wolfgang A. Brunauer; Sven Bienert

2015-01-01

Despite the rising information about the ecological footprint and greenhouse gas externalities of corporates' activities only little is known about the energy efficiency of corporate real estate assets. When considering achievements from the past, such as significant reduction of carbon emissions and towards carbon accounting, the energy consumption of corporate real estate assets is of emerging interest within the sustainability strategy of corporations. On the contrary to residential and co...

Linking corporate strategy and supply chain management

OpenAIRE

Hofmann, Erik

2009-01-01

Purpose of this paper: The paper researches the linkages between corporate and supply chain strategy. It represents a stage of an on-going research initiative aimed at providing a framework for understanding systematically the integration of corporate strategy making and supply chain management. Design/methodology/approach: The paper engaged itself in the theory/literature related to strategic and supply chain management. Four generic levels of strategy are linked to supply chain ma...

ISO 14000 - the International Environmental Management Standard: Potential impacts on environmental management and auditing in the electric power generation industry

International Nuclear Information System (INIS)

Gauntlett, S.B.; Pierce, J.L.; Pierce, J.L.

1995-01-01

In the framework of environmental management, the concept of voluntary environmental compliance auditing is not in itself a new development. Environmentally conscious firms have for more than a decade, undertaken voluntary audits to help achieve and maintain compliance with environmental regulations and to help identify and correct unregulated or poorly regulated environmental hazard. The firms undertaking the audits were motivated by a desire to mitigate legal and financial risks and/or the desire to be a highly responsible member of the corporate community. Much of the early attention to environmental auditing was in the chemical process industries. Today, there are four current trends affecting environmental auditing: (1) the practice is becoming widespread in all industry groups in both large and small firms; (2) environmental management and audit methodolgies and approaches are being codified in the form of written national and International standards; (3) environmental management programs and in-house audits are increasingly being certified by independent auditors (who are not associated with regulatory agencies); and (4) the certifications are being viewed as marketing and public relations tools. The adoption of ISO 14000 is destined to become the most significant development in international environmental management and auditing. International standards for the development of Environmental Management Systems and the execution of environmental audits do not currently exist. Individual countries, such as England and France, have national standards. One multi-national standard currently exists--the European Economic Community's Eco-Management and Audit Scheme (EMAS). The United States does not have a national environmental management and auditing standard

THE DEVELOPMENT OF ENVIRONMENTAL MANAGEMENT SYSTEMS ON THE URALS INDUSTRIAL ENTERPRISES

Directory of Open Access Journals (Sweden)

L.A. Mochalova

2008-12-01

Full Text Available The article presents the results of analysis of introduction and development of environmental management systems on the Urals enterprises by mining and smelting industry which was conducted by questioning of their representatives. Object of the research were showing up of positive and negative features in construction of corporative environmental management systems according to recommendations of standards ISO 14000 and comparison of our and foreign experience.

Management compensation, monitoring and aggressive corporate tax planning

OpenAIRE

Steinhoff, Melanie

2015-01-01

The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort dedication in other tasks and her explicit choice of the firm's tax risk. I show that corporate tax aggressiveness may decrease with compensation incentives. By choosing the tax risk, the manager (partly) dete...

Environmental management and business profitability - a case study of NPCIL

International Nuclear Information System (INIS)

Wagh, P.M.; Singh, Jitendra

2002-01-01

Nuclear Power Corporation of India Limited (NPCIL) is responsible for the design, construction, commissioning and operation of nuclear power plants in India for electricity generation. NPCIL presently has fourteen units in commercial operation. Over the last few years, the performance of Indian nuclear power plants have registered a marked improvement. This has been achieved through sustained and systematic efforts to upgrade all aspects of the plant activities on one hand and on the other, development and implementation of latest tools, techniques and management systems to further enhance their effectiveness. In addition, development and implementation of International Standards on Environmental, Safety and Quality Management have been institutionalized for continual improvement. WANO (World Association of Nuclear Operators) Peer Reviews are also being conducted. The present paper is an attempt to present a case study of Nuclear Power Corporation of India Limited in view of the changing perceptions on environmental management and overall business plan. (author)

Risk Management from Corporate and FM Perspectives: Two case studies

DEFF Research Database (Denmark)

Ünver, Kadir; Jensen, Per Anker

2012-01-01

Purpose: To investigate how Risk Management (RM) is perceived and practiced in Facilities Management (FM) and corporate management and to evaluate the potential benefits of an increased application. Theory: RM is a generic management discipline, but apparently it has not achieved the attention...... as most critical in each company. Both companies could benefit from a more integrated application of RM covering both corporate management and FM. Originality/value: This is among the first descriptive studies looking at RM from both corporate and FM perspectives, which is essential to increase...... it deserves in FM. Application of RM in FM could help to increase the strategic importance and awareness of FM among corporate managers. Approach: A preliminary study with expert interviews was initially conducted followed by a main study with an interview survey in two Danish case companies - a real estate...

From Management Systems to Corporate Social Responsibility

NARCIS (Netherlands)

Zwetsloot, G.I.J.M.

2003-01-01

At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social

Forming the corporate strategy of cost management of an industrial enterprise

Directory of Open Access Journals (Sweden)

Timur Vladimirovich Kramin

2015-03-01

Full Text Available Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost management integration at the level of managerial decisionmaking integration at the level of key competencies integration at the level of cost factors integration at integrativecost level. Each of these types of integration involves vertical and horizontal integration. Scientific novelty in the article the corporate strategies classification is elaborated in the framework of the cost management system. Practical value a holistic systemic approach to the corporate strategy classification facilitates the search selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management. nbsp

Health Applications for Corporate Health Management.

Science.gov (United States)

Steigner, Guido; Doarn, Charles R; Schütte, Michael; Matusiewicz, David; Thielscher, Christian

2017-05-01

Many corporate organizations around the world are looking at new ways to improve the health and well-being of their employees. Many have begun to use m-health approaches and unique applications (apps) to provide assistance. In Germany, both m-health and occupational health management (OHM) are growing quickly. Therefore, we hypothesized that the combination-apps usage in OHM-is growing as well. We studied the usage of health apps in large corporations for health management of employed individuals. To understand the environment in Germany, a two-part study was conducted. First, an extensive literature search was done and second, interviews were conducted with 12 of the 20 biggest companies' health management representatives. Using key search terms, 5,445 peer-reviewed journal articles traced with German databases and on PubMed were reviewed. Interestingly and somewhat surprising to the authors, none of them covered our specific topic. Interviews were conducted with 60% of the companies indicated. Only 3 out of 12 companies use apps. Four companies are piloting apps. With one exception, apps cover well-known areas such as food coaching, physical motion, smoking cessation, stress prevention, and other health-related subjects. One app used sensors in work clothing to prevent unhealthy motion. With a few exceptions, there has been no evaluation of the utility and utilization of apps. Current app usage in corporate health management in Germany is surprisingly low. Apps need to be better evaluated. Main obstacles-which could be resolved in the future-are legal restrictions (especially on data security), the lack of company-owned smart phones, misfit of apps and corporate health strategy, a lack of app evaluation, and high app prices.

Development of the environmental data management system

International Nuclear Information System (INIS)

Tatebe, Kazuaki; Suzuki, Yurina; Shirato, Seiichi; Sato, Yoshinori

2012-02-01

The recent society requires business activities with environmental consideration to every enterprise. Also, Japanese laws require those activities. For example, 'Law Concerning the Promotion of Business Activities with Environmental Consideration by Specified Corporations, etc, by Facilitating Access to Environmental Information, and Other Measures' (Environmental Consideration Law) mandates publication of a report relating to the activities of environmental consideration to each enterprise above designated size. 'Act on the Rational Use of Energy' mandates the report of the results of energy consumption and the long-term plan of the rational use of energy. Moreover, 'Act on Promotion of Global Warming Countermeasures' mandates the report of the greenhouse gas emissions. In addition to those, 'Water Pollution Control Law', 'Waste Management and Public Cleaning Law' and other environmental laws as well as environmental ordinances require business activities with environmental consideration to all companies. So, it is very important for Japan Atomic Energy Agency (JAEA) to report business activities with environmental consideration in order to build up trustful relations with the nation and communities. The Environmental Data Management System has been developed as the data base of business activities with environmental consideration in JAEA and as the means to promote the activities at every site and office of JAEA. This report summarizes the structure of the Environmental Data Management System, kinds of environmental performance data treated by the system, and gathering methods of the data. (author)

Quality of environmental disclosure by multi-national oil companies: a corporate governance perspective

OpenAIRE

Babatunde, A.

2005-01-01

Over the past few years, concern about the issue of environmental sustainability\\ud has increased considerably. Closely linked to this concern is the growing disquiet\\ud over the increasing pervasiveness of multi-national companies, especially oil\\ud companies, in shaping global politics and economics. Consequently, increased\\ud awareness about the environment has led to calls for better management of global\\ud resources and for ways in which to make the corporations that benefit the most\\ud ...

Environmental impacts of SMEs and the effects of formal management tools : Evidence from EU's largest survey

NARCIS (Netherlands)

Graafland, Johan; Smid, Hugo

Much literature on corporate social responsibility suggests that formal management tools to manage environmental impacts, such as environmental reporting or ISO14001 certification, are not suitable for small and medium-sized enterprises (SMEs). Other studies, however, argue that using some form of

Applying Best Business Practices from Corporate Performance Management to DoD

Science.gov (United States)

2013-01-01

leading or governing large, complex corporations and are experienced in creating reliable solutions to complex management issues guided by best business ...recommendations and effective solutions aimed at improving DoD. Defense Business Board Corporate Performance Management REPORT FY13-03 Task...Group 1 Applying Best Business Practices from Corporate Performance Management to DoD TASK The Deputy Secretary of Defense (DEPSECDEF

ANALYSIS OF THE FOREIGN GOVERNMENT AND CORPORATE PROCUREMENT MANAGEMENT EXPERIENCE

Directory of Open Access Journals (Sweden)

Vladimir Vladimirovich Savchenko

2016-01-01

Full Text Available This article presents a synthesis of the experience of foreign government and corporate procurement management. Set out key aspects of the organization of procurement for government and corporate needs, disclosed issues of centralization and decentralization of procurement, as well as given clarifi cation of the concept of "procurement management system" and structured the main elements that make up this system. The purpose / goal. The purpose of the work is to study the nature and characteristics of the functioning of government and corporate experience in procurement management, identifying problems and prospects of its development. Methodology. To perform this work were used legal, comparative and statistical analysis methods. Results. As part of the presentation of the present article the author has examined the nature, objectives and stages of public and corporate procurement management.

An integral approach to corporate environmentalism and its application to a country in transition

Directory of Open Access Journals (Sweden)

Domen Bajde

2012-06-01

Full Text Available In this paper we propose and implement an integral approach to corporate environmentalism. Our integral model accounts not only for corporate environmentalism motivation and conception but also for corporate environmentalism mode and speed of implementation. A broad range of identified corporate environmentalism dimensions helps characterize fi ve basic groups of companies we propose to name “non-compliers,” “legalistic incrementalists,” “greenwashers,” “incremental innovators,” and “radical innovators.” We then seek to empirically verify the soundness of the proposed integral typology by surveying a large sample of Slovenian manufacturing companies. Maximum likelihood probit estimation, exploratory factor analysis, cluster analysis andbinary logistic modeling are used in the empirical analysis. Our main conclusions are twofold: (1 The integral approach to corporate environmentalism works: in the framework of a small open transitional economy, the model differentiates wellamong different groups of companies. (2 There are no radical innovators among Slovenian companies, and less than one third of the companies are actively thinking and acting in line of environment-friendly processes and products. This fi nding can be partially explained by the fact that Slovenian economy still has some transitional characteristics.

Formation and importance of corporate culture in the system of management

Directory of Open Access Journals (Sweden)

A. V. Bogomolov

2017-01-01

Full Text Available The article considers corporate culture as a management tool in the economic model of the activity underlying the organization of management of all factors of production (labor, materials, capital and information. Companies with well developed corporate culture are developing successfully. Weak corporate culture can become a source of deep crisis of the entrepreneurial structure. It is emphasized that the set of factors influencing the development of entrepreneurial structures must be supplemented with a factor of effective corporate culture. Reforms aimed at changes in property relations require the creation of an adequate organizational and economic mechanism for the management of corporate enterprises, taking into account current trends in the concentration and specialization of agro-industrial production. A corporate culture is presented that includes the strategic objective of the firm; Standards of personnel behavior; Structural characteristics of personnel, nature, content, working conditions and methods of its organization; Incentive system; System of personnel training. The types of corporate culture and their features are singled out, namely the culture of power, the culture of roles, the culture of tasks and the culture of individuals. The unique essence of the corporate culture, the complexity of its assessment, create certain problems in the management of corporate culture. Corporate culture provides an opportunity to competently and effectively manage the organization. A strong and solid corporate culture is a necessary attribute of a successful company, as it unites employees who identify with their organization and strive to achieve a common goal by joint efforts. In such a company, key corporate values are shared by all members of the organization, the dominant culture strongly influences the behavior of employees, the need for high structuring and formalization of the company’s activity disappears, and the turnover of staff

Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities

International Nuclear Information System (INIS)

Lim, Seong-Rin; Schoenung, Julie M.

2010-01-01

Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones.

Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities.

Science.gov (United States)

Lim, Seong-Rin; Schoenung, Julie M

2010-01-01

Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones. 2010 Elsevier Ltd. All rights reserved.

Corporate Climate Strategies

DEFF Research Database (Denmark)

Bjarnø, Ole-Christian; Maltha, Jonas

2003-01-01

at establishing operational guidelines for energy-intensive industries to navigate and gain competitive advantages in a diverse and risky business environment. Based on a literature study of strategic environmental management and carbon management, this article aims to establish such guidelines for corporate......Since the 1997 Kyoto Protocol on Climate Change outlined the first embryonic plans for an emissions market, a significant uncertainty about the value on carbon, in concert with a swift development in energy business, has brought about the concept of carbon management. Carbon management aims...... strategic carbon management for medium to large companies with greenhouse gas intensive activities. The guideline framework is established on the basis of a generic strategy structure in which the factors influencing corporate climate strategies are identified. It is concluded that there is little rationale...

CORPORATIVE MOTIVES ON IMPLEMENTATION OF INTEGRATED MANAGEMENT SYSTEM (IMS

Directory of Open Access Journals (Sweden)

Dragan Rajkovic

2009-09-01

Full Text Available Integration of management systems for quality, environment, health and risk management as well as corporative social responsibilities is workable corporative approach to reduce costs, effective use of resources, higher motivation of employees and better fulfillment of requirements of social engagements and stakeholders. This paper presents contents of literature and review of a company motives on integrated management system (IMS implementation, namely factors affecting the IMS implementation.

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY IN THE SERVICE SECTOR: A CASE STUDY FROM TURKEY

OpenAIRE

Akdemir Omur, Gokce; Ozbebek Tunc, Aysegul; Nemli Caliskan, Esra

2012-01-01

As the world is rapidly approaching its limits in terms of both environmental and social problems, businesses are increasingly expected to attend to issues of socially and environmentally responsible performance. In addition that demands for heightened levels of corporate social and environmental responsibility are being pressed through regulatory initiatives in many countries, corporations at the same time are realizing that being environmentally and socially responsible makes good business ...

Forming the corporate strategy of cost management of an industrial enterprise

OpenAIRE

Timur Vladimirovich Kramin; Irina Viktorovna Mirgaleyeva

2015-01-01

Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost...

TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

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Daniel T H Manurung

2016-12-01

Full Text Available Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

Environmental Management Systems (EMS Adoption in Sarawak (Malaysia: Implementation Motivations

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Lee Lee Ho

2017-09-01

Full Text Available Environmental management has been in the process of evolution since Industrial Revolutions of 18th and 19th centuries. And the more recent is the development of international environmental management standards and guidelines to facilitate global trade. These environmental management standards and guidelines are usually known as Environmental Management Systems (EMS. This research investigates the implementation motivations in relation to EMS adoption in Sarawak, Malaysia organizations. Empirical findings of a survey on the above in Sarawak organizations are presented. About 112 survey questionnaires invitations were forwarded to various organizations in Sarawak and a total of 47 responses were received. The results of this research show that among the Sarawak organizations, the top three implementation motivations or benefits from implementing EMS according to their importance by the Sarawak EMS user’s organizations are 1 Legal compliance as the top benefit of EMS implementation; 2 Improvement in operational environmental protection; and 3 Corporate image advantages.

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

OpenAIRE

Dahlia Sari; Christine Tjen

2016-01-01

This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressivene...

Linking Leadership Studies to Corporate Brand Management: A Review

OpenAIRE

Zullina H. Shaari; Amzairi Amar; M. Radzi Zainol; Azamudin Badri Harun

2015-01-01

Two models of corporate brand or reputation management include ¡°leadership and success¡± as a dimension that influences reactions of multiple stakeholders to organisations. Primary groups of stakeholders such as shareholders/investors, employees, and customers, often associate leadership of organisations with Chief Executive Officers (CEOs) or managing directors. This paper proposes that if CEOs are to be capitalised as part of corporate brand management, their leadership should be projected...

Electronic document management meets environmental restoration recordkeeping requirements: A case study

International Nuclear Information System (INIS)

Burnham, S.L.

1995-01-01

Efforts at migrating records management at five Department of Energy sites operated under management by Lockheed Martin Energy Systems, Inc. for Environmental Restoration (ER) business activities are described. The corporate environment, project definition, records keeping requirements are described first. Then an evaluation of electronic document management technologies and of internal and commercially available systems are provided. Finally adopted incremental implementation strategy and lessons learned are discussed

Application of Environmental Input-Output Analysis for Corporate and Product Environmental Footprints—Learnings from Three Cases

DEFF Research Database (Denmark)

Kjær, Louise Laumann; Høst-Madsen, Niels Karim Høst-Madsen; Schmidt, Jannick H.

2015-01-01

An increasing number of companies are expanding their environmental impact reduction targets and strategies to include their supply chains or whole product life cycles. In this paper, we demonstrate and evaluate an approach, where we used a hybrid Environmental Input-Output (EIO) database...... as a basis for corporate and product environmental footprint accounts, including the entire supply chain. We present three cases, where this approach was applied. Case study 1 describes the creation of total corporate carbon footprint accounts for three Danish regional healthcare organisations. In case study...... a foundation for decision-making within reasonable time and cost, and for companies with a large upstream environmental footprint, the analysis supports advancing their sustainability agenda to include supply chain impacts. However, there are implications when going from screening to implementing the results...

Firm performance and the role of environmental management.

Science.gov (United States)

Lundgren, Tommy; Zhou, Wenchao

2017-12-01

This paper analyzes the interactions between three dimensions of firm performance - productivity, energy efficiency, and environmental performance - and especially sheds light on the role of environmental management. In this context, environmental management is investments to reduce environmental impact, which may also affect firm competitiveness, in terms of change in productivity, and spur more (or less) efficient use of energy. We apply data envelopment analysis (DEA) technique to calculate the Malmquist firm performance indexes, and a panel vector auto-regression (VAR) methodology is utilized to investigate the dynamic and causal relationship between the three dimensions of firm performance and environmental investment. Main results show that energy efficiency and environmental performance are integrated, and energy efficiency and productivity positively reinforce each other, signifying the cost saving property of more efficient use of energy. Hence, increasing energy efficiency, as advocated in many of today's energy policies, could capture multiple benefits. The results also show that improved environmental performance and environmental investments constrain next period productivity, a result that would be in contrast with the Porter hypothesis and strategic corporate social responsibility; both concepts conveying the notion that pro-environmental management can boost productivity and competitiveness. Copyright © 2017 Elsevier Ltd. All rights reserved.

The history of the philosophy of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

In this chapter, the history of philosophy of management is discussed with a focus on the search for legitimacy in the Judeo-Christian tradition. This is the basis for evaluating modern concepts of the economics of the philosophy of management and corporations. The chapter also presents the neoli...... the neoliberal paradigm of the philosophy of management and the attempt to search for another economy beyond rational individual utility maximization. Here we move toward business ethics, CSR, and corporate citizenship....

Risk Management: Coordinating Corporate Investment and Financing Policies

OpenAIRE

Kenneth A. Froot; David S. Scharfstein; Jeremy C. Stein

1992-01-01

This paper develops a general framework for analyzing corporate risk management policies. We begin by observing that if external sources of finance are more costly to corporations than internally generated funds, there will typically be a benefit to hedging: hedging adds value to the extent that it helps ensure that a corporation has sufficient internal funds available to take advantage of attractive investment opportunities. We then argue that this simple observation has wide ranging implica...

The nuclear power corporation's foreign exchange risk management research

International Nuclear Information System (INIS)

Zhang Yi

2012-01-01

To manage and control foreign exchange rate risk under the floating exchange rate system, historical simulation method of VaR model has been utilized to evaluate the nuclear power corporation's foreign exchange risk and the risk causation has been analyzed. Finally, the measure of enhancing the nuclear power corporation's foreign exchange rate risk management level has been exposed for sharing. (author)

Corporate Governance Characteristics as a Stimulus to Tax Management

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Antônio Paulo Machado Gomes

2016-01-01

Full Text Available This article aimed to investigate whether corporate governance uses tax management to increase companies' performance. The objective was checking whether corporate governance characteristics, such as remuneration paid to the executive board, segregation between Chairman and CEO, and the independence and composition of the Board of Directors, influence tax management in Brazilian companies. At the same time, it aimed to identify whether the preceding tax management is reflected on the subsequent tax management. To do this, a sample of 355 Brazilian companies listed on the BM&FBOVESPA between 2008 and 2014 was used, in order to find out whether their corporate governance characteristics influenced tax management, something identified by calculating ETR, CashETR, and BTD. As a result, it was found (i that the remuneration paid to executives may be regarded as a characteristic influencing tax management in Brazilian firms, and (ii that the preceding tax management influences the future tax management. In addition, it was found that Brazilian companies do not rule out tax management benefits, since the average effective rate in the sample under analysis was 25%, and it is statistically lower than the nominal rate of taxes on earnings in Brazil, which is 34%.

Environmental performance, 1993

International Nuclear Information System (INIS)

1994-01-01

Report describes Ontario Hydro's environmental objectives, results, and initiatives during the year. It attempts to measure how far the corporation has advanced in its understanding and mitigation of environmental concerns. The report should be placed against the backdrop of the transition occurring at Hydro as the corporation moves toward sustainable energy development (SED) practices. The report discusses corporate restructuring, the regulatory framework, and environmental spending. Then it looks at environmental initiatives (SED; environmental management system; environmental audits; environmental assessment process; emissions trading; toxic substance elimination); environmental approvals (demand-supply plan; assessments and approvals; environmental effects monitoring); energy management; non-utility generation; alternative energy technologies (solar; wind energy; fuel cells); international activities; material and waste management (solid non-hazardous wastes, reduction, recycling, reuse; hazardous materials, chemical, oils, and liquid waste, polychlorinated biphenyls -- PCBs, and wood pole preservatives); fossil combustion by-products, coal ash or oil ash, flue gas desulfurization by-product gypsum; mercury in the environment; radioactive materials and wastes, radioactive liquid chemical waste, low and intermediate-level radioactive solid waste, nuclear used fuel, tritiated heavy water; ozone-depleting substances; spills management; water management (chemical emissions, MISA; fish management; radioactive effluents; thermal effluents; zebra mussels); air management (acid gas management; greenhouse gas reductions; chemical emissions to air; ground-level ozone, NO x /VOC emissions; noise and odor complaints; particulate emissions; radioactive emissions; integrated air management); land management; and social, economic, and cultural environment

Children-Engaging Social and Environmental Initiatives as Determinants of Corporate Reputation

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Ingrida Smaiziene

2016-02-01

Full Text Available Objective:  The paper aims to explore children-engaging social and green initiatives as determinants of corporate reputation.  Research Design & Methods: The research data were collected by means of a consumer survey (n=354 in Lithuania. During the research, consumers’ perception and attitudes towards companies which take children-engaging social and environmental initiatives were surveyed. Findings: The research findings indicate that consumers tend to agree that companies implementing children-engaging CSR initiatives contribute to the development of children as responsible citizens. However, consumers have a different attitude towards companies which implement children-engaging environmental initiatives and companies which take children-engaging social initiatives.  Implications & Recommendations: The research results suggest that consumers form opinions about the company not only by assessing the company’s behaviour towards them, but also by assessing the corporate performance targeted at children. Therefore, companies should consider children-engaging CSR as determinants of corporate reputation. Contribution & Value Added: The paper provides some empirical evidence on how CSR practices targeted at children may affect corporate reputation.

Workshop: Corporate Environmental Behavior and the Effectiveness of Government Interventions (2004)

Science.gov (United States)

2 day workshop co-sponsored by EPA's National Center for Environmental Economics and National Center for Environmental Research on results from Science to Achieve Results (STAR) grants and other projects related to the understanding of corporate behavior.

Emergence and translations of management interests in corporate branding in the Finnish pulp and paper corporations : a study with an actor-network theory approach

OpenAIRE

Aspara, Jaakko

2007-01-01

The riddle of this Thesis is: How come the management of the Finnish pulp and paper (P&P) corporations became interested in corporate branding around the year 2000? By the Finnish P&P corporations, I refer particularly to the three large P&P corporations based in Finland in 2005: UPM-Kymmene, Stora Enso, and M-Real. By the management, I refer to managers of these corporations including the top managers, i.e. CEOs and executive board members, and even the members of the Boards of Directors. ...

Corporate Governance and Human Resource Management in Nigeria’s Downstream Petroleum Sector

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Oyewunmi Olabode A.

2017-06-01

Full Text Available The emergence of a ‘new world economy’ makes it imperative for corporate entities to adjust their corporate values, practices and internal processes. This paper explored the interrelatedness of selected corporate governance practices and human resource management outcomes. The paper relied on established corporate management theories as a platform for empirical consideration of selected issues relative to four established players in Nigeria’s downstream petroleum sector. A descriptive method was adopted and data was collected via a survey of 112 respondents. Contextual arguments were captured to achieve a robust appreciation of issues affecting individual participation and operations of corporate entities. The study found that there is a significant relationship between corporate governance practices and human resource management outcomes. Requisite conclusions and recommendations were provided in the light of empirical and theoretical findings.

Crisis communication as an important tool of corporate management

OpenAIRE

Francová, Martina

2009-01-01

Theory-metodological part: definition of basic terms as corporation -- corporation surroundings, corporate identity and image; extraordinary incident, crisis situation, crisis, crisis management; brief definition of legislative-juristic environment. Definition of the term communications -- common aspects and types of communication. Crisis communication, analysis of available methods of crisis communication in a company, analysis of available tools of crisis communication in a company. Practic...

CORPORATIONS CRISIS - BEYOND THE FRONTIERS OF MANAGEMENT

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Liviu NEAMTU

2009-12-01

Full Text Available The economic crisis registered on international markets can be seen simply as corporate crisis as a result of that crash is the effect of large financial institutions and companies in the field of goods and services. Corporate crisis is a process that develops in nearly 10 years on the international market falling to the level of maximum development and producing her effects for 10 years hence. The paper tries to follow the stages of evolution of this crisis together with factors such as management and the economic environment characterized current economy. Also the relationship between companies management and "macroeconomic management" that generates these developments should be defined so that for future periods to be offered the best solutions to balance the market domestically and internationally

Reputation and Humility in Corporate Management

OpenAIRE

Argandoña, Antonio

2013-01-01

Although virtue ethics has gained a firm presence in the theory and practice of corporate management, humility is not ranked as one the chief virtues in the business world. This is probably due to an incomplete or incorrectly focused view of what it means to be a humble person, why a good manager must be humble and how a modest outlook can contribute to both the firm's and the manager's success and reputation.

Managing corporate governance risks in a nonprofit health care organization.

Science.gov (United States)

Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

2005-01-01

Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.

76 FR 66327 - Iron Mountain Information Management, Inc., Corporate Service Group, Information Technology (IT...

Science.gov (United States)

2011-10-26

... Management, Inc., Corporate Service Group, Information Technology (IT) Division, Including On-Site Leased... Information Management, Inc., Corporate Service Group, Information Technology (IT) Division, including on-site... location of Iron Mountain Information Management, Inc., Corporate Service Group, Information Technology (IT...

Managing total corporate electricity/energy market risks

International Nuclear Information System (INIS)

Henney, A.; Keers, G.

1998-01-01

The banking industry has developed a tool kit of very useful value at risk techniques for hedging risk, but these techniques must be adapted to the special complexities of the electricity market. This paper starts with a short history of the use of value-at-risk (VAR) techniques in banking risk management and then examines the specific and, in many instances, complex risk management challenges faced by electric companies from the behavior of prices in electricity markets and from the character of generation and electric retailing risks. The third section describes the main methods for making VAR calculations along with an analysis of their suitability for analyzing the risks of electricity portfolios and the case for using profit at risk and downside risk as measures of risk. The final section draws the threads together and explains how to look at managing total corporate electricity market risk, which is a big step toward managing total corporate energy market risk

Corporate data quality management in context

OpenAIRE

Lucas, Ana

2010-01-01

Presently, we are well aware that poor quality data is costing large amounts of money to corporations all over the world. Nevertheless, little research has been done about the way Organizations are dealing with data quality management and the strategies they are using. This work aims to find some answers to the following questions: which business drivers motivate the organizations to engage in a data quality management initiative?, how do they implement data quality management? an...

78 FR 59383 - Principal Management Corporation, et al.; Notice of Application

Science.gov (United States)

2013-09-26

... sections 12(d)(1)(A) and (B) of the Act. Applicants: Principal Management Corporation (``PMC''), Principal... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30692; 812-14136] Principal Management Corporation, et al.; Notice of Application September 20, 2013. AGENCY: Securities and Exchange...

An exploration of the role of records management in corporate governance in South Africa

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Mpho Ngoepe

2013-08-01

Full Text Available Background: Corporate governance maybe approached through several functions such as auditing, an internal audit committee, information management, compliance, corporate citizenship and risk management. However, most organisations, including governmental bodies, regularly exclude records management from the criteria for a good corporate-governance infrastructure. Proper records management could be the backbone of establishing good corporate governance.Objectives: Utilising the King report III on corporate governance as a framework, this quantitative study explores the role of records management in corporate governance in governmental bodies of South Africa.Method: Report data were collected through questionnaires directed to records managers and auditors in governmental bodies, as well as interviews with purposively selected auditors from the Auditor-General of South Africa. Data were analysed using various analytical tools and through written descriptions, numerical summarisations and tables.Results: The study revealed that records management is not regarded as an essential component for corporate governance. Records management is only discussed as a footnote; as a result it is a forgotten function with no consequences in government administration in South Africa. The study further revealed that most governmental bodies have established internal audit units and audit committees. However, records-management professionals were excluded from such committees.Conclusion: The study concludes by arguing that if records management is removed as a footnote of the public-sector operations and placed in the centre of operational concern, it will undoubtedly make a meaningful contribution to good corporate governance.

SUCCESSION MANAGEMENT: UPAYA HUMAN RESOURCE PLANNING MENUJU SUCCESS CORPORATE

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Rini Kuswati

2010-06-01

create a more flexible and dynamic approach for preparing future executive and have the leadership necessary ready to meet the business challenges of the remainder of the decade and beyond. Succession management allows the corporate leadership to instill a more dynamic process became easier to integrate with the firm’s strategic initiatives. It better aligns organizational thinking with the external environment where the discontinuities make it possible to anticipate the full spectrum of change that a corporation will confront. It is the leadership and succession philosophy that focuses on developing the creativity and flexibility that allows for a more rapid response to change. So succession management as one way to became the success corporate.

Facilities management and corporate real estate management : FM/CREM or FREM?

NARCIS (Netherlands)

van der Voordt, Theo

2017-01-01

Purpose: This paper aims to explore similarities and dissimilarities between facilities management (FM) and corporate real estate management (CREM) regarding its history and key issues, and whether the similarities may result in a further integration of FM and CREM. Design/methodology/approach:

Environmental accounting: A tool for promoting environmental management in the Niger Delta

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Ph. D. Uwuigne Uwalomwa

2012-05-01

Full Text Available Oil exploration and exploitation has over the last four decades impacted disastrously on the socio-physical environment of the Niger Delta oil-bearing communities in Nigeria. This invariably is responsible for the social unrest in the host communities. In response to various pressures by environmental lobby groups, companies have began to realize the need for the integration of environmental reporting practice in their annual report. To this end, this paper studied exploratively the extent to which the introduction of environmental accounting practice will help in bringing about an improved environmental sustainability and an effective environmental management system in the Niger delta region of Nigeria. The paper concludes that the integration and the disclosure of environmental liabilities will to a large extent reduce the social unrest in these areas. This in return will help organizations to maximize the efficient use of their resources, minimize environmental liabilities and demonstrate a good corporate image. The paper therefore recommends that accountants and environmental experts should pool their skills to form a multi-disciplinary team to address environmental issues.

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

Directory of Open Access Journals (Sweden)

Suwana M.A.J.

2017-08-01

Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

Strengthening the management of ESA - the Inter-Directorate Reform of Corporate and Risk Management

Science.gov (United States)

Feustel-Büechl, Jörg; Arend, Harald; Derio, Eric; Infante, Giovanni; Kreiner, Gerhard; Phaler, Jesse; Tabbert, Michael

2007-02-01

ESA has undertaken the Inter-Directorate Reform of Corporate and Risk Management to strengthen the Agency's internal operations. The reform was completed at the end of 2006, encompassing five dedicated projects on Risk Management, Agency-Wide Controlling System, Project Plan and Integrated Project Review, General Budget Structure and Charging Policy, and Corporate Information Systems. It has contributed to improved management of the Agency's internal operations by engaging all internal stakeholders in a common objective, introducing improvements to planning and management methods, elaborating consolidated information structures and tools, contributing to enhanced transparency and accountability, and by providing qualified new policies, processes and tools.

The Role of Corporate Social Responsibility in Supply Chain Management: The Case of Household Appliances Businesses

Directory of Open Access Journals (Sweden)

Bilal ŞİŞMAN

2015-01-01

Full Text Available To take advantage of sustainable competition the success of business in the environmental and social areas as important as such factors innovation-oriented growth, profitability, cost and quality. In both, supply chain management and the other work processes companies adapted to sense of corporate social responsibility (CSR achieve not only the economic objectives but also social and environmental objectives. In that context, the aim of this study is to provide a conceptual framework by determining the place of CSR in supply chain management. In this study, CSR activities in supply chain management of Arçelik inc., Vestel Household inc. and Bosch and Siemens (BSH Household Appliances inc. are examined. Data used in study are handled in the context of Panayiotou (2009 model. According to the model, CSR issues consist of three fundamental dimensions as economic, environmental and social, and their sub-dimensions.

Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

Directory of Open Access Journals (Sweden)

Markus Stiglbauer

2011-06-01

Full Text Available The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibility, whereas executives shall lead by example. This paper tries to assess possiblities to meet stakeholder expectations towards companies by implementing corporate social responsibility concepts. We identify primary and secondary stakeholders of companies by using salience theory and try to give conceptual answers how the well-known concept of Caroll‟s corporate social responsibility pyramid my help to improve the current situation and to take top management and supervisory boards into account to establish a change of focus on corporate social responsibility not just as a hot topic.

Corporate Managers' International Orientation and the Export ...

African Journals Online (AJOL)

Corporate Managers' International Orientation and the Export Performance of Firms in ... and for determining influence between interval level variables, respectively. ... Enhancing product adaptation and use of foreign strategic partnerships by ...

Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

Directory of Open Access Journals (Sweden)

Elok Faiqoh Himmah

2013-04-01

Full Text Available The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism, gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006. Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

VALUE-BASED APPROACH TO MANAGING CURRENT ASSETS OF CORPORATE CONSTRUCTION COMPANIES

Directory of Open Access Journals (Sweden)

Galyna Shapoval

2017-09-01

Full Text Available In modern conditions of management, the value of an enterprise becomes the main indicator, which is learned not only by scientists, but also by owners of enterprise and potential investors. Current assets take a very important place among the factors that affect the value of an enterprise, so management of current assets becomes more acute from the point of their impact on enterprise value. The purpose of the paper is to develop a system of value-based management of corporate construction companies’ current assets. The main tasks are: the study of current assets impact on the value of corporate construction companies, the definition of value-based approach to managing current assets of corporate enterprises and development of value-based management system of corporate construction companies’ current assets by elements. General scientific and special research methods were used while writing the work. Value-based management of current assets involves value-based management of the elements of current assets. The value-based inventory management includes the following stages of management: the assessment of reliability and choice of supplier according to the criterion of cash flow maximization, the classification of stocks in management accounting according to the rhythm of supply and the establishment of periodicity of supplies in accordance with the needs of the construction process. The value-based management of accounts receivable includes the following stages of management: assessment of the efficiency of investment of working capital into accounts receivable, the assessment of customers' loyalty and the definition of credit conditions and monitoring of receivables by construction and debt instruments. Value-based cash management involves determining the required level of cash to ensure the continuity of the construction process, assessing the effectiveness of cash use according to the criterion of maximizing cash flow, as well as budget

Strategic Management Accounting Corporate Objective and ...

African Journals Online (AJOL)

No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were ...

Philosophical theories of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

This chapter presents the problem of legitimacy as the central question of the philosophy of management and corporations. This problem is then presented with the economic theory of Adam Smith and with the concept of legitimacy from Max Weber. Further on, the contributions of recent theories...

Corporate Venturing, Allocation of Talent, and Competition for Star Managers

OpenAIRE

De Bettignies , Jean-Etienne; Chemla , Gilles

2008-01-01

We provide new rationales for corporate venturing, based on competition for talented managers. As returns to venturing increase, firms engage in corporate venturing for reasons other than capturing these returns. First, higher venturing returns increase managerial compensation, to which firms respond by increasing incentives. Managers increase effort, prompting firms to reallocate them to new ventures, where the marginal product of effort is highest. Second, as returns to venturing become lar...

Strategic Sustainability Management for Enhancing Corporate Value: in the context of Korean Business Circles

NARCIS (Netherlands)

Y-G. Ahn

2007-01-01

textabstractIn line with the growing importance of Corporate Sustainability Management (CSM) in business circles, the linkages between CSM, corporate values and performance is becoming increasingly higher on the agenda both for internal corporate management purposes and for external relations for

Analysis of the effect of corporate governance attributes on risk management practices

Directory of Open Access Journals (Sweden)

Raef Gouiaa

2018-03-01

Full Text Available Despite recent increased risk research attention being focussed on the Canadian and international scene, there are few research studies that specifically address the relation between corporate governance systems and risk management practices. This paper examines the relation between corporate governance systems and enterprise risk management. More specifically, we analyze how corporate governance attributes and particularly board characteristics can affect risk management practices in the context of Canadian listed companies. Using a content analysis approach, the level of exposure to risk in terms of likelihood, the consequences of such risk and the strategies for managing that risk were identified for each type of risk. The results reveal that corporate governance attributes related to board’s structure, directors’ characteristics and the board's operating process play a significant and important role in establishing an integrative risk management approach. The results show that directors’ characteristics and the board's process significantly determine the quality of risk management through the level of risk-taking in decisions, especially in terms of financial risks.

Lessons learned: Managing the development of a corporate Ada training project

Science.gov (United States)

Blackmon, Linda F.

1986-01-01

The management lessons learned during the implementation of a corporate mandate to develop and deliver an effective Ada training program to all divisions are discussed. The management process involved in obtaining cooperation from all levels in the development of a corporate-wide project is described. The problem areas are identified along with some possible solutions.

75 FR 3720 - Office of Environmental Management; Environmental Management Advisory Board Charter Renewal

Science.gov (United States)

2010-01-22

... information and strategic advice on a broad range of corporate issues affecting the EM program. These corporate issues include, but are not limited to, project management and oversight activities, cost/benefit... imposed on DOE by law and agreement. The Board will operate in accordance with the provisions of the...

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

Directory of Open Access Journals (Sweden)

Feng Wei

2017-12-01

Full Text Available Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the board, no significant impact on the scale of corporate environmental investment can be seen. However, when the number reaches at least 3, female directors have a significantly positive impact on the scale of corporate environmental investment. This confirms critical-mass theory; meanwhile, we find that the empirical results do not indicate any significant correlation when the variable of female directors is measured by the proportion of female directors and the Blau index of gender balance. Further analysis suggests that in state-owned enterprises and enterprises from heavily-polluting industries, the above findings remain true, while in non-state-owned enterprises and enterprises from non-heavily-polluting industries, the above findings prove false, i.e., that the impact of female directors on corporate environmental investment is not significant. The conclusion demonstrates that the impact of female directors on environmental investment varies in enterprises with different types of ownership and industry attributes.

Risk management and corporate governance performance ...

African Journals Online (AJOL)

The study examines the relative effect of risk management and corporate governance on bank performance in Nigeria. The study utilizes both primary and secondary data. The primary data were collected using structured questionnaire that were administered in Four-hundred and eighty (480) employees of Wema Bank Plc ...

Application of Environmental Input-Output Analysis for Corporate and Product Environmental Footprints—Learnings from Three Cases

Directory of Open Access Journals (Sweden)

Louise Laumann Kjaer

2015-08-01

Full Text Available An increasing number of companies are expanding their environmental impact reduction targets and strategies to include their supply chains or whole product life cycles. In this paper, we demonstrate and evaluate an approach, where we used a hybrid Environmental Input-Output (EIO database as a basis for corporate and product environmental footprint accounts, including the entire supply chain. We present three cases, where this approach was applied. Case study 1 describes the creation of total corporate carbon footprint accounts for three Danish regional healthcare organisations. In case study 2, the approach was used as basis for an Environmental Profit and Loss account for the healthcare company, Novo Nordisk A/S. Case study 3 used the approach for life cycle assessment of a tanker ship. We conclude that EIO-based analyses offer a holistic view of environmental performance, provide a foundation for decision-making within reasonable time and cost, and for companies with a large upstream environmental footprint, the analysis supports advancing their sustainability agenda to include supply chain impacts. However, there are implications when going from screening to implementing the results, including how to measure and monitor the effect of the different actions. Thus, future research should include more detailed models to support decision-making.

The Future of Sociambiental Management: A Critical Analysis on Brazilian Environmental Crisis

Directory of Open Access Journals (Sweden)

Luiz Alberto Leandro

2015-08-01

Full Text Available This article reflects on the social and environmental management and its relation to the issue of government management, social demands and market requirements. The study carries out a critical analysis of the topic and its relationship from the perspective of a theoretical essay. Although governments and companies have been buying the idea that the environment is a variable that may be considered for the development of strategies and public and private policies, these actors have not much knowledge yet on how to proceed in this matter.  Despite the Brazilian government's efforts to promote environmental management , the literature shows that in depth studies are necessary on the issues surrounding the management on social and environmental perspective, as government , social and corporate interests overall are increasingly focused on the environment as a strategic resource.

TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

OpenAIRE

Daniel T H Manurung; R Wedi Rusmawan Kusumah

2016-01-01

Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. ...

Managing corporate identity: an integrative framework of dimensions and determinants

NARCIS (Netherlands)

Cornelissen, Joep; Elving, Wim

2003-01-01

Although there has been an enduring interest in corporate identity and image management, there is relatively little systematic empirical research on the topic. Large due to the diffuse interpretations, and dubious denotation that have characterized the subject of corporate identity so far, the

Corporate environmental competence: the effects of networking, organisational learning and preventive strategies

DEFF Research Database (Denmark)

Forman, Marianne; Jørgensen, Michael Søgaard

The paper develops the concept of "corporate environmental competence", and illustrates the concept with the help of a case study on the development of environmental activities in a Danish slaughterhouse enterprise. The goal is to achieve a deeper insight into which mechanisms and relationships i...

EFFECTS OF CORPORATE GOVERNANCE VARIABLES ON EARNINGS MANAGEMENT IN INDONESIA

Directory of Open Access Journals (Sweden)

Stephanus Remond Waworuntu

2017-03-01

Full Text Available To determine the effects of corporate governance on earnings management, this paper analyzed 171 annualreports from issued 2006 to 2009 by 57 non-financial, joint stock companies implementing GCG (GoodCorporate Governance practices, which were listed on the Indonesia Stock Exchange (IDX. Six corporategovernance variables (board composition, independent commissioners, separate chairman/CEO roles, auditcommittee, managerial share ownership, and audit quality as well as three control variables (leverage, size,and ROA were used. The results showed that two corporate governance variables significantly influencedearnings management practices (separate chairman/CEO roles and managerial share ownership; the othervariables had no effect because these companies used GCG practices only to follow regulations rather than tomonitor and control.

Managers' Perceptions of the Role of Corporate Social ...

African Journals Online (AJOL)

This paper evaluates the perception of managers in Tanzania of whether or not organizations benefit, in terms of growth, by acting responsibly socially. It evaluates two types of social responsibilities: market-oriented social responsibility and corporate social responsibility. The study interviewed 30 managers to evaluate the ...

Establishment of the system of innovative management of global corporations

Directory of Open Access Journals (Sweden)

Yevhen Panchenko

2011-06-01

Full Text Available There have been highlighted the relevant issues of system establishment of the innovative management of global corporations and generalized the experience of the leading world corporations in the achievement and keeping leading positions on the highly technological segments of the global market. It shows the significance of the creative personal qualities of managers in the generation and implementation of effective innovative solutions in the global business, grounds the categorical and functional imperatives of the innovative development of global corporations. In the context of formation of the new knowledge economy there were highlighted contradictions and available instruments of reinforcement of leading positions among the leading global corporations in the innovative sphere. There was paid attention to the implementation of the new concepts of global corporations’ leadership of BRIC countries, in particular, Chinese highly technological companies. There has been made a conclusion about global institutionalization of the innovative activity.

The Barriers for Voluntary Environmental Management Systems—The Case of EMAS in Hospitals

Directory of Open Access Journals (Sweden)

Christin Seifert

2018-05-01

Full Text Available The adoption of formal environmental management systems (EMS according to EMAS (Eco-Management and Audit Scheme represents a voluntary approach that aims to increase corporate environmental performance. Though EMAS can offer several advantages for organizations, registration numbers are falling. In the hospital sector, the dissemination of EMAS is low. The question arises as to what hinders hospitals when planning, implementing, and maintaining such voluntary environmental management initiatives. The results from interviews with environmental managers in EMAS registered hospitals reveal problems such as high initial effort for creation of the required documents, or lacking knowledge and staff awareness. The barriers are presented in a model synthesizing the problems chronologically on the organizational, group, and individual level. The challenges for the adoption of EMAS as a voluntary environmental management approach in hospitals are discussed. This paper contributes by creating an understanding of the barriers organizations might face when implementing an EMS. Thus, measures to actively manage and overcome barriers can be developed by organizations, consultants, reviewers, policy makers, and researchers.

Corporate governance and strategic human resource management : Four archetypes and proposals for a new approach to corporate sustainability

NARCIS (Netherlands)

Martin, Graeme; Farndale, E.; Paauwe, J.; Stiles, Philip G.

2016-01-01

In this paper we develop a new typology connecting strategic human resource management (SHRM) to different models of firm-level corporate governance. By asking questions concerning ownership and control issues in the corporate governance literature and drawing on institutional logics, we build a

76 FR 72729 - SEI Investments Management Corporation, et al.

Science.gov (United States)

2011-11-25

...] SEI Investments Management Corporation, et al. November 18, 2011. AGENCY: Securities and Exchange... Application: Applicants request an order to permit open-end management investment companies relying on rule 12d1-2 under the Act to invest in certain financial instruments. Applicants: SEI Investments Management...

The process of life-cycle cost analysis on the Fernald Environmental Management Project

International Nuclear Information System (INIS)

Chang, D.Y.; Jacoboski, J.A.; Fisher, L.A.; Beirne, P.J.

1993-01-01

The Estimating Services Department of the Fernald Environmental Restoration Management Corporation (FERMCO) is formalizing the process of life-cycle cost analysis (LCCA) for the Fernald Environmental Management Project (FEMP). The LCCA process is based on the concepts, principles, and guidelines described by applicable Department of Energy's (DOE) orders, pertinent published literature, and the National Bureau of Standards handbook 135. LCC analyses will be performed following a ten-step process on the FEMP at the earliest possible decision point to support the selection of the least-cost alternatives for achieving the FERMCO mission

Achieving Integrated Performance Management with the Corporate University

Science.gov (United States)

Dealtry, Richard

2005-01-01

Purpose: This article aims to deliver synoptic perspectives on the evolution taking place in corporate university management best practice. Design/methodology/approach: The insights are based on the author's co-creative client experience in the design, management and impact studies of this business and organisation development intervention. The…

Savings impact of a corporate energy manager

International Nuclear Information System (INIS)

Sikorski, B.D.; O'Donnell, B.A.

1999-01-01

This paper discusses the cost savings impact of employing an energy manager with a 16,000-employee corporation. The corporation, Canada's second largest airline, is currently operating nearly 3,000,000 ft 2 of mixed-use facilities spread across the country, with an annual energy budget for ground facilities of over Cdn $4,000,000. This paper outlines the methodology used by the energy manager to deploy an energy management program over a two-year period between April 1995 and May 1997. The paper examines the successes and the lessons learned during the period and summarizes the costs and benefits of the program. The energy manager position was responsible for developing an energy history database with more than 100 active accounts and for monitoring and verifying energy savings. The energy manager implemented many relatively low-cost energy conservation measures, as well as some capital projects, during the first two years of the program. In total, these measures provided energy cost savings of $210,000 per year, or 5% of the total budget. In each case, technologies installed as part of the energy retrofit projects provided not only cost savings but also better control, reduced maintenance, and improved working conditions for employees

THE TRIUMPH OF PERSONNEL MANAGEMENT: CONTESTING CORPORATE MOTHERHOOD AND THE CORPORATE WELFARE SYSTEM

Directory of Open Access Journals (Sweden)

Nikki Mandell

2000-01-01

Full Text Available Turn-of-the-century advocates of corporate welfare work promoted a familial model of labor relations which opened the doors of labor management to women. Scientific management experts argued instead for personnel management based on a consumer marketplace model. Scientific managers gained the upper hand during World War I. Their success depended, in part, on defining women as unfit for executive positions in labor relations, thereby closing the doors of labor management to women. This regendering masked an equally significant abandonment of the welfare system’s contention that companies bore an inherent responsibility for the general welfare of their workers.

Brazil's worst mining disaster: Corporations must be compelled to pay the actual environmental costs.

Science.gov (United States)

Garcia, Letícia Couto; Ribeiro, Danilo Bandini; de Oliveira Roque, Fabio; Ochoa-Quintero, Jose Manuel; Laurance, William F

2017-01-01

In November 2015, a large mine-tailing dam owned by Samarco Corporation collapsed in Brazil, generating a massive wave of toxic mud that spread down the Doce River, killing 20 people and affecting biodiversity across hundreds of kilometers of river, riparian lands, and Atlantic coast. Besides the disaster's serious human and socioeconomic tolls, we estimate the regional loss of environmental services to be ~US$521 million per year. Although our estimate is conservative, it is still six times higher than the fine imposed on Samarco by Brazilian environmental authorities. To reduce such disparities between estimated damages and levied fines, we advocate for an environmental bond policy that considers potential risks and environmental services that could possibly be impacted by irresponsible mining activity. Environmental bonds and insurance are commonly used policy instruments in many countries, but there are no clear environmental bond policies in Brazil. Environmental bonds are likely to be more effective at securing environmental restitution than post-disaster fines, which generally are inadequate and often unpaid. We estimate that at least 126 mining dams in Brazil are vulnerable to failure in the forthcoming years. Any such event could have severe social-environmental consequences, underscoring the need for effective disaster-management strategies for large-scale mining operations. © 2016 by the Ecological Society of America.

Corporate Social Responsibility for Sustainability

Directory of Open Access Journals (Sweden)

Wojciech Przychodzeń

2014-06-01

Full Text Available Purpose: The purpose of this paper is to is to provide insights on implementing corporate social responsibility for sustainability (CSRS concept and show how it differs from basic corporate social responsibility (CSR. Methodology: The paper discusses major issues with references to existing literature and real business cases from S&P500 consumer discretionary sector. Findings: The main fi nding of this paper is that CSRS could provide the company with a competitive advantage as a growing number of consumers become more sustainable conscious. It could also help to overcome the increasing consumers’ skepticism towards corporate social responsibility practices. Finally, it can also be seen as a step forward in defi ning what types of corporate activities are associated with desirable social and environmental gains. Research limitations: Our sample was restricted to the U.S. fi rms from the consumer discretionary sector. Therefore, conclusions should not be generalized to other markets. Our study is based on the analysis of environmental and social responsibility statements and assumes that they accurately represent corporate commitment in majority of the cases. Practical implications: CSRS offers corporations the opportunity to use their unique skills, culture, values, resources, and management capabilities to lead social progress by making sustainability part of its internal corporate logic. Originality: The paper raises the importance of the different conditions necessary for making sustainable development concept an important part of corporate strategy.

Does Corporate Governance Impact Risk Management System?

Directory of Open Access Journals (Sweden)

Petre BREZEANU

2011-04-01

Full Text Available This paper brings forth the contribution of corporate governance to risk management system at the enterprise level. The research is a complex one, integrating both quantitative and qualitative information. The quantitative information consists of balance sheet and profit and loss account data while the qualitative one includes dummy variables reflecting the agency and monitoring costs which govern the relationship between managers and shareholders.

Companies and environmental management in the social corporative responsibility framework; Empresas y gestion ambiental en el marco de la responsabilidad social corporative

Energy Technology Data Exchange (ETDEWEB)

Duran Romero, G.

2009-07-01

With the aim of reaching a sustainable path, companies have adopted initiatives in order to get other objectives not only economics but also ecological and social ones. These are inherent values to its management and are part of the corporate social responsibility. In this global, opened and sustainable context the firms play an important role encouraging social goals. This implies to change towards a more sustainable consumption and production pattern, establish new policies and to innovate for obtaining not only more profits but to improve the quality of life. (Author) 54 refs.

Using Online Databases in Corporate Issues Management.

Science.gov (United States)

Thomsen, Steven R.

1995-01-01

Finds that corporate public relations practitioners felt they were able, using online database and information services, to intercept issues earlier in the "issue cycle" and thus enable their organizations to develop more "proactionary" or "catalytic" issues management repose strategies. (SR)

Corporate visual identity management: current practices, impact, and assessment

NARCIS (Netherlands)

van den Bosch, A.L.M.

2005-01-01

This dissertation is about Corporate Visual Identity (CVI) management. Its purpose is to gain more insight into activities associated with managing CVI and the impact of these activities on the outcome: the degree of consistency in CVI.

Environmental management in public hospitals: Environmental management in Colombia

OpenAIRE

Juan Pablo Rodríguez-Miranda; César Augusto García-Ubaque; María Camila García-Vaca

2016-01-01

Introduction: Activities in hospitals have environmental impacts which may pose risks to human and environmental health if they are not managed correctly. For this reason, it is necessary to implement an environmental management plan in hospitals that not only focuses on solid waste management but includes all aspects associated with health within institutions. Objective: To review environmental management aspects related to public hospitals in order to identify environmental management a...

Managing contradictions of corporate social responsibility

DEFF Research Database (Denmark)

Bjerregaard, Toke; Lauring, Jakob

2013-01-01

Corporate social responsibility (CSR) has attracted increasing attention in business and research. Studies have documented how management concepts such as diversity management are translated and adapted to differential local sociocultural contexts outside their countries of origin. More research...... is needed concerning how CSR concepts are translated and practiced locally within particular organizations. This research is based on an organizational ethnography of the management of multiple social, ethical and business logics of CSR in a Danish frontrunner firm. The study contributes with insights...... into the ongoing organizational management of potentially opposing logics in CSR. Findings show that managing contradictions of CSR is an ongoing challenge and accomplishment influencing whether ethical, social and business logics collide or reinforce each other. The study shows that when ethics are framed...

INTERNATIONALIZATION AND REGIONALIZATION OF CORPORATE MANAGEMENT PRACTICES OF COMPANIES IN ROMANIA

OpenAIRE

Maria GÂF-DEAC; Petru ROŞCA,

2015-01-01

In article it is recognized the advantages of internationalization and regionalization of companies and as such, managers and corporate directories of modern companies give its alternative to develop best management practices in the field. Indicators, performance indicators and key performance indicators identified and selected in the context investigated, showing commitment still low (unsatisfactory to satisfactory) Romanian firms in the positioning or repositioning in regional corporate ar...

Project management – the way to performance among corporations

Directory of Open Access Journals (Sweden)

Luminiţa PISTOL

2012-06-01

Full Text Available Project management has developed from a simple management philosophy restricted to a few functional areas into a business process that include various areas from global market. Nowadays, most of the corporations are using project management systems to achieve performance on the global market, and they realize that project management and productivity are related.

7 CFR 2.44 - Administrator, Risk Management Agency and Manager, Federal Crop Insurance Corporation.

Science.gov (United States)

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Administrator, Risk Management Agency and Manager... Secretary for Farm and Foreign Agricultural Services to the Administrator, Risk Management Agency, and... for the transaction of the business of the Federal Crop Insurance Corporation and the Risk Management...

Managing sustainability in management education

OpenAIRE

Lystbæk, Christian Tang

2014-01-01

Environmental issues are increasingly becoming a key business concern at local, national, international and global levels. Consequently, environmental issues and sustainability have found their way into management education in terms of business ethics, corporate social or sustainability responsibilities (CSR), etc.. Dominant conceptions of CSR identify a series of different types of corporate responsibilities, fx. economic, legal, social, environmental, etc. (e.g. Crane & Matten, 2010). A...

Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Vinola Herawaty

2008-01-01

Full Text Available The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1 independent director that can monitor the management of the company in aligning the interest of principal and agent, (2 institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3 audit quality with the role of auditors to give the credibility of the reported financial statement by management. Abstract in Bahasa Indoesia: Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara

Corporate social responsibility and hospitals: US theory, Japanese experiences, and lessons for other countries.

Science.gov (United States)

Takahashi, Toshiro; Ellen, Moriah; Brown, Adalsteinn

2013-01-01

This paper examines the role that corporate social responsibility can play in advancing hospital management. Corporate social responsibility is the integration of social and environmental concerns within business operations. The authors discuss how corporate social responsibility can help hospitals and provide suggestions to hospitals in deciding which corporate social responsibility initiatives to pursue.

An Overview of Corporate Social and Environmental Reporting (CSER in Developing Countries

Directory of Open Access Journals (Sweden)

Mohammad Badrul Haider

2010-06-01

Full Text Available This article is intended to complement the literature reviews on corporate social and environmental reporting (CSER with special focus on the developing countries. It focuses on the factors influencing CSER and their theoretical interpretations. It is found that a wide variety of factors related with the socio-economic and political context in which the corporation exist influence the corporate decision to engage in CSER. While a number of overlapping theories can be used, it is recommended to use the political economy theory for its international implications. This article provides a foundation for future research and development in the area of CSER.

Australian Geography and the Corporate Management Paradigm.

Science.gov (United States)

Powell, J. M.

1990-01-01

Criticizes the intrusion into Australian higher education of the corporate management model. Considers the implications of this mechanization for geography instruction. Notes centralizing tendencies and merger policies with the corresponding market imperatives of efficiency and accountability. Argues that this produces employable manpower but does…

The Link between Corporate Environmental and Corporate Financial Performance—Viewpoints from Practice and Research

Directory of Open Access Journals (Sweden)

Anne Bergmann

2016-11-01

Full Text Available For more than 40 years, a tremendous number of studies have empirically explored the relationship between Corporate Environmental Performance (CEP and Corporate Financial Performance (CFP. This study considers the relationship from a new perspective—via a qualitative research approach based on expert interviews. First, practitioners are queried for their view on the link between CEP and CFP and how to measure it. Since the vast majority see a positive relationship, this study contributes with a new form of evidence that it pays to be green. The chosen qualitative approach also allows a more detailed analysis of underlying cause-and-effect mechanisms. For instance, interviewed practitioners emphasize a direct and indirect impact from CEP on CFP. Second, the study conducts interviews with experts from research and associations (non-practitioners and compares the viewpoints of the two interview groups. One prevalent difference refers to the fact that non-practitioners do not focus on the two impact levels. Moreover, business experts perceive the link between CEP and CFP as much less complex and reveal more pragmatically oriented considerations. The study then discusses how the interview results and identified differences can be used to direct future research and to support corporations in their move towards sustainability.

Corporate design management

NARCIS (Netherlands)

drs. Patrick van Thiel; drs. Wil Michels

2006-01-01

'Corporate designmanagement' is een vlot geschreven en zeer overzichtelijk standaardwerk op het gebied van corporate designmanagement. Een sterke visuele identiteit is voor een organisatie een doeltreffend middel om zich te positioneren en te profileren. Voorwaarde is wel dat de visuele identiteit

The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

International Nuclear Information System (INIS)

Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C.

2017-01-01

The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

Energy Technology Data Exchange (ETDEWEB)

Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C., E-mail: adriana@inb.gov.br, E-mail: anaclsilva@inb.gov.br, E-mail: flaviapires@inb.gov.br [Indústrias Nucleares do Brasil (INB), Resende, RJ (Brazil)

2017-07-01

The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

HUMAN RESOURCE MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMATIC LITERATURE REVIEW

OpenAIRE

FERREIRA, ELİZABETH REAL DE OLIVEIRA – PEDRO; SAUR, IRİNA; AMARAL,

2013-01-01

We perform a systematic literature review on academic papers in Human Resources Management and Corporate Social Responsibility in ISI Current Contents. Based on 117 academic papers from 2001 to date, we perform content analysis in a grounded-theory methodological approach and map the field of Human Resources Management and Corporate Social Responsibility, identifying main schools of thought (invisible colleges) and main players. We see a tendency to increase publications from 2008 onwards. We...

Essays on top management and corporate behavior

NARCIS (Netherlands)

Wu, H.T.

2010-01-01

Human behavior is fascinating, and there is no exception to what its influences are on the financial market. This dissertation consists of three essays that examine corporate behavior that is affected by decisions made by the top management. The first essay studies the rationale for leveraged buyout

Opportunism Motivation of Environmental Protection Activism and Corporate Governance: An Empirical Study from China

Directory of Open Access Journals (Sweden)

Shengnan Li

2018-05-01

Full Text Available In the study of environmental protection issues for more than forty years, research on the impact of financial performance on environmental protection has been one of the important branches. In the framework of principal-agent theory, this paper explores the opportunism motives in a company’s environmental protection activism and the moderating role of corporate governance using the data of Chinese listed companies from 2005 to 2016. The study finds that: (1 the company’s environmental protection activism is driven by the opportunist motives of policymakers who want to mask their inability; and (2 environmental protection activism does not enhance the company’s future performance and value creation capability. Further studies find that corporate governance mechanisms play different moderating roles. Fund Shareholders play a positive governance role and reduce the correlation between financial performance and environmental protection activism. However, independence of the board of directors intensifies the opportunist motives. This paper provides new theoretical explanations for environmental protection decision-making, provides novel enlightenment for the protection of environmental protection policies in developing countries and regions.

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

OpenAIRE

Dahlia Sari; Christine Tjen

2017-01-01

This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressivene...

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Three general locations were considered; in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 108 refs., 28 figs., 15 tabs.

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Only 3 general locations were considered: in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 105 refs. 28 figs., 15 tabs.

The new role of the going concern concept in corporate finance management

OpenAIRE

Gintaras Černius

2012-01-01

This paper tackles different issues related to the development of the system of the objectives of a company's financial management that also includes its sustainability. Prior to the recent financial crisis the formulation of the corporate finance management objective focused only on the company’s finances that were reported and measured using the company's profit and its worth growth ratios. The financial crisis has highlighted an additional aspect in corporate management, i.e., a need for t...

Environmental Management System

Science.gov (United States)

Goals Recycling Green Purchasing Pollution Prevention Reusing Water Resources Environmental Management Stewardship » Environmental Protection » Environmental Management System Environmental Management System An Environmental Management System is a systematic method for assessing mission activities, determining the

Paducah Site annual environmental report for 1994

International Nuclear Information System (INIS)

Horak, C.M.

1996-02-01

Paducah Gaseous Diffusion Plant, located in McCracken County, Kentucky, has been producing enriched uranium since 1952. In July 1993, the US Department of Energy (DOE) leased the production areas of the site to the United States Enrichment Corporation (USEC). A new subsidiary of Lockheed Martin Corporation (formerly Martin Marietta Corporation), Lockheed Martin Utility Services, manages the leased facilities for USEC. DOE maintains responsibility for the environmental restoration and waste management activities at the plant through its management contractor, Lockheed Martin Energy Systems. The purpose of this document is to summarize calendar year 1994 environmental monitoring activities for DOE activities at the Paducah site. DOE requires all of its facilities to conduct and document such activities annually. This report does not include USEC environmental activities

Managing the strategic network relations between corporate R&D and business

NARCIS (Netherlands)

Fortuin, F.T.J.M.; Omta, S.W.F.

2006-01-01

The present paper addresses the important issue of the management of the strategic network relations between corporate R&D and business. In a large technology-based multinational company (+/- 30,000 employees) an instrument that provides regular feedback to both corporate R&D and business

Reputation Management: The New Face of Corporate Public Relations?

Science.gov (United States)

Hutton, James G.; Goodman, Michael B.; Alexander, Jill B.; Genest, Christina M.

2001-01-01

Presents an empirical study of the Fortune 500 companies suggesting that "reputation management" is gaining ground as a driving philosophy behind corporate public relations. Finds some interesting correlations between reputation and specific categories of spending. Concludes that if reputation management is the new face of corporate…

Effectiveness Of Implementation Of Corporate Social Responsibility (CSR) In The Environmental Law Enforcement

OpenAIRE

Irwansyah; Gianto; Andi Syahwia

2016-01-01

Development in Indonesia refers to the concept of sustainable development (sustainable development ) and responsibility for the environment . Companies have a social responsibility to social and environmental consequences of environmental damage that caused . Implementation of corporate social responsibility ( Cooperate Social Responsibility ) is an important part in the framework part of the enforcement of environmental law . Implementation of CSR growing rapidly , including in Indonesia . T...

Development of environmental management accounting and EMAS over time

Directory of Open Access Journals (Sweden)

Petra Ptáčková Mísařová

2012-01-01

Full Text Available Environmental management accounting (EMA is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled “Development of the EMAS and environmental management accounting in the Czech Republic”. The second evaluated questionnaire survey was conducted in the study, which was made in connection with solution of the thesis of author‘s article. Group of 25 companies that had validated EMAS during the first questionnaire survey was subjected to a survey. The second questionnaire survey was carried out in the same companies in order to make evaluation of development over time. The aim of this paper is to create coherent conclusion about firms that had or have validated EMAS system and use a voluntary instrument EMA in its corporate practice. Partial aim is to evaluate the development of validated organizations and ‘sites’ with EMAS in time in EU countries. EMAS is a system of management of company and audits in terms of environmental protection. This system is applied within the European Union.

The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria

Directory of Open Access Journals (Sweden)

Uwalomwa Nil Uwuigbe

2011-10-01

Full Text Available Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. Hence this study tests whether board size and board composition have any association with the level of firms’ corporate environmental disclosure in annual reports. To achieve the objective of this study, a total of 40 listed firms on the floor of the Nigerian stock exchange market were used. Also, the study critically developed and utilized the Kinder Lydenberg Domini (KLD rating scheme to analyze the level of corporate environmental disclosure made by firms in their annual reports for the period 2006-2010. In addition, the simple regression analysis was used to test the research propositions as stated in the study. However, empirical findings from the study reveal that while board size has a significant negative relationship with the level of corporate environmental disclosure; board composition on the other hand has a significant positive relationship with the level of firms’ corporate environmental disclosure in the annual report.

Deciphering Corporate Governance and Environmental Commitments among Southeast Asian Transnationals: Uptake of Sustainability Certification

Directory of Open Access Journals (Sweden)

Jean-Marc Roda

2015-04-01

Full Text Available Promoting tropical forest sustainability among corporate players is a major challenge. Many tools have been developed, but without much success. Southeast Asia has become a laboratory of globalization processes, where the development and success of agribusiness transnationals raises questions about their commitment to environmental concerns. An abundance of literature discusses what determines the behavior of Asian corporations, with a particular emphasis on cultural factors. Our hypothesis is that financial factors, such as ownership structure, may also have a fundamental role. We analyzed the audited accounts of four major Asian agribusiness transnationals. Using network analysis, we deciphered how the 931 companies relate to each other and determine the behavior of the transnationals to which they belong. We compared various metrics with the environmental commitment of these transnationals. We found that ownership structures reflect differences in flexibility, control and transaction costs, but not in ethnicities. Capital and its control, ownership structure, and flexibility explain 97% of the environmental behavior. It means that existing market-based tools to promote environmental sustainability do not engage transnationals at the scale where most of their behavior is determined. For the first time, the inner mechanisms of corporate governance are unraveled in agricultural and forest sustainability. New implications such as the convergence of environmental sustainability with family business sustainability emerged.

The Origin and Constitution of Facilities Management as an integrated corporate fuction

DEFF Research Database (Denmark)

Jensen, Per Anker

2008-01-01

Purpose – To understand how facilities management (FM) has evolved over time in a complex public corporation from internal functions of building operation and building client and the related service functions to become an integrated corporate function. Design/methodology/approach – The paper...... is based on results from a research project on space strategies and building values, which included a major longitudinal case study of the development of facilities for the Danish Broadcasting Corporation (DR) over time. The research presented here included literature studies, archive studies...... and a fully integrated corporate Facilities Management function are established. Research limitations/implications – The paper presents empirical evidence of the historical development ofFMfrom one case and provides a deeper understanding of the integration processes that are crucial to FM and which can...

Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

Directory of Open Access Journals (Sweden)

Tobias Viere

2007-12-01

Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

Strategic human resource management and corporate social responsibility: Evidence from Emerging Markets

OpenAIRE

Rosolen, Talita; Maclennan, Maria Laura Ferranty

2016-01-01

Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR) various dimensions (strategic, ethical, s...

Corporate Social responsibility in the petrochemical industry: Exploring current trends in social and environmental disclosure

OpenAIRE

Lei, Juan

2006-01-01

Current trends indicate that we are entering a new phase of corporate responsibility reporting that more emphasis is paid on social responsibility, but significant variation still remains in the maturity of reporting content and styles in industries, and even in the same industry. This study explores the current trend of corporate social and environmental reporting in petrochemical industry. It offers a detailed review of the development of corporate social responsibility reporting, and of th...

BUILDING THE NEW DIMENSION OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY: ENVIRONMENTAL LEADERSHIP

OpenAIRE

Marian NASTASE; Oana - Catalina TAPURICA; Florin TACHE; Florin ANGHEL

2010-01-01

The paper aims to emphasize the role of environmental leadership as main option for combining the Corporate Social Responsibility (CSR) policy with the business goals and targets in order to satisfy both shareholders’ interests and social interests, in terms of profit, productivity and social awareness. Under these circumstances, the paper describes the way environmental leadership is being built and introduced in the organizational culture of a company, regardless of its size, becoming a ver...

An exploration of the role of records management in corporate governance in South Africa

Directory of Open Access Journals (Sweden)

Mpho Ngoepe

2013-08-01

Objectives: Utilising the King report III on corporate governance as a framework, this quantitative study explores the role of records management in corporate governance in governmental bodies of South Africa. Method: Report data were collected through questionnaires directed to records managers and auditors in governmental bodies, as well as interviews with purposively selected auditors from the Auditor-General of South Africa. Data were analysed using various analytical tools and through written descriptions, numerical summarisations and tables. Results: The study revealed that records management is not regarded as an essential component for corporate governance. Records management is only discussed as a footnote; as a result it is a forgotten function with no consequences in government administration in South Africa. The study further revealed that most governmental bodies have established internal audit units and audit committees. However, records-management professionals were excluded from such committees. Conclusion: The study concludes by arguing that if records management is removed as a footnote of the public-sector operations and placed in the centre of operational concern, it will undoubtedly make a meaningful contribution to good corporate governance.

THE INFLUENCE OF CORPORATE CULTURE ON THE MANAGEMENT OF PERSONNEL OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Dolha H.

2018-03-01

Full Text Available Introduction. The essence of corporate culture and its influence on personnel management of the enterprise are considered in the article. In particular, the essence of corporate culture in the personnel management system of the enterprise is determined by: universal values, the interaction of interests of staff with corporate interests; real market requirements for enterprise management and requirements for personnel, etc. It has been established that such a culture makes it possible to distinguish an organization, creates an atmosphere of identity for its members, strengthens social stability and is a controlling mechanism that directs and shapes the relations and behavior of employees. Purpose. The purpose of the article is to generalize theoretical and methodical principles and to develop scientific and practical recommendations on the impact of corporate culture on the personnel management of the enterprise. Results. It is proved that in order to achieve the goal in the process of personnel management, the company needs to solve the following tasks: the development of a sense of belonging of the personnel to the company; encouraging the involvement of staff in joint activities for the benefit of the enterprise; strengthening the stability of the system of social relations; support of individual initiative of employees; assisting the staff in achieving personal success; creation of an atmosphere of unity of managers and personnel in the enterprise; delegation of responsibility; strengthening the corporate family, etc. Conclusions. Conducted studies have shown that corporate culture: regulates the behavior of employees; is social, because the process of its formation is influenced by the employees of the enterprise; is multifaceted; is the result of the actions and opinions of the staff; able to change; consciously or unknowingly perceived by all employees; masses of traditions, because of a certain historical development process; and is in

Trends in corporate greening

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

, if a general change of attitude has taken place in the business community or if companies just comply with the required minimum standard set by legislation. Based on a series of surveys this paper reports on the trends in implementing corporate environmental management in Danish industry up till the entrance...... of the new millennium in order to indicate how practice has evolved....

Iranian Corporations and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Hadi Chapardar

2011-10-01

Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.

Contextualizing Individual Competencies for Managing the Corporate Social Responsibility Adaptation Process

NARCIS (Netherlands)

Osagie, E.R.; Wesselink, R.; Blok, V.; Mulder, M.

2016-01-01

Companies committed to corporate social responsibility (CSR) should ensure that their managers possess the appropriate competencies to effectively manage the CSR adaptation process. The literature provides insights into the individual competencies these managers need but fails to prioritize them and

Corporate Environmental Initiatives in Small and Medium Sized Enterprises and Their Outcome

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2016-01-01

The impact from corporate business activities on the natural environment and society at large has been in focus for quite some time. The focus has often been on corporate environmental sustainability initiatives reflecting industry’s response to concerns expressed by key stakeholders as well...... surveys of industrial companies in Denmark over a number of years. The results indicate a slightly increasing involvement over time, but also that the level of results achieved is lower than the level of initiatives taken. That is, the reactive attitude reported previously still seems to be prevailing...

Benchmarking study of corporate research management and planning practices

Science.gov (United States)

McIrvine, Edward C.

1992-05-01

During 1983-84, Xerox Corporation was undergoing a change in corporate style through a process of training and altered behavior known as Leadership Through Quality. One tenet of Leadership Through Quality was benchmarking, a procedure whereby all units of the corporation were asked to compare their operation with the outside world. As a part of the first wave of benchmark studies, Xerox Corporate Research Group studied the processes of research management, technology transfer, and research planning in twelve American and Japanese companies. The approach taken was to separate `research yield' and `research productivity' (as defined by Richard Foster) and to seek information about how these companies sought to achieve high- quality results in these two parameters. The most significant findings include the influence of company culture, two different possible research missions (an innovation resource and an information resource), and the importance of systematic personal interaction between sources and targets of technology transfer.

System requirements and design description for the environmental requirements management interface (ERMI)

International Nuclear Information System (INIS)

Biebesheimer, E.

1997-01-01

This document describes system requirements and the design description for the Environmental Requirements Management Interface (ERMI). The ERMI database assists Tank Farm personnel with scheduling, planning, and documenting procedure compliance, performance verification, and selected corrective action tracking activities for Tank Farm S/RID requirements. The ERMI database was developed by Science Applications International Corporation (SAIC). This document was prepared by SAIC and edited by LMHC

Perspectives on the University as a Business: The Corporate Management Structure, Neoliberalism and Higher Education

Science.gov (United States)

Taylor, Arthur

2017-01-01

In the past three decades, the administration of many institutions of higher education have progressed towards a corporate style management structure. What has been a collegial, collaborative approach to managing the institution has given way to a top-down, corporate style management intensely focused on revenues, and directing rather than…

Earnings Management and Corporate Social Responsibility

OpenAIRE

Benjamin Uyagu; Alexander Olawumi Dabor

2017-01-01

This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

OpenAIRE

Markus Stiglbauer

2011-01-01

The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibilit...

Integrating Environmental and Stakeholder Management

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2001-01-01

Regulation has been an important instrument in pushing the business community towards im-proved environmental performance. However, there has also been increasing pressure from a growing number of stakeholders, including employees, customers, neighbours and NGOs, etc. In order to improve corporate...... relationships with various stakeholders, companies need to be able to identify these stakeholders and assess their influence. The first part of this paper will discuss the relevant theory and introduce a model to analyse and identify the most significant stakeholder groups and their influence on corporate...

Enviromental responsability and corporate social responsability

Directory of Open Access Journals (Sweden)

Jesús Marí Farinós

2015-12-01

Full Text Available The environmental management of companies and organizations in general is going to be internalized in the operation and management structures, linking conceptual and chronologically to improve corporate reputation, management excellence, knowledge and innovation. Embracing, undoubtedly too, with the assumption of an ethical commitment of the company to society: environmental sustainability and generational solidarity in the transmission of culture and values of that nature. The existing need to know the potential impact of business operations on society and the environment results in the appearance of a document, which may well be called a Sustainability Report or Social Balance, which is compiled from a series social indicators, which are the instruments responsible to reflect the value of the shares held by the company in social and environmental fields.

Understanding and managing environmental liability in the Saskatchewan oil and gas industry

International Nuclear Information System (INIS)

Andrychuk, L.D.; LeBlanc, L.B.

1998-01-01

An overview of Saskatchewan legislative framework regarding the oil and gas industry was presented. In the oil and gas industry, environmental issues are regulated at the provincial level, but the industry must also be aware of federal environmental law when dealing with federal lands, federal financial assistance, interprovincial or international projects or projects which have transboundary environmental effects. In this context, the provisions of the Oil and Gas Conservation Act (OGCA) and the Oil and Gas Conservation Regulations (OGCR), the licensing of oil and gas wells, the acquisition and surrender of surface rights, and the procedures involved in environmental assessment approval were outlined. Emission control, air pollution abatement, the storage and disposal of hazardous materials, environmental issues in property transactions, and corporate environmental management are also subject to regulation under OGCA and OGCR. 42 refs

Do corporate environmental initiatives lead to results in SMEs?

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

, it is relevant to study the situation between these two stages in order to identify to which extent corporate environmental initiatives actually lead to results and reductions. The research is based on data collected by surveys of industrial companies in Denmark in 1999, 2003, 2007 and 2011. They information...... with previous research demonstrating that companies generally are re-active in their attitude when perceiving stakeholder influence on taking environmental initiative and mainly respond to influence from stakeholders representing authorities, owners or employees. However, the size of the company may have...... a negative influence in some situations. That is, it seems to be easier for smaller companies to achieve an improvement compared to medium-sized companies....

CSR INTEGRATION INTO THE CORPORATE STRATEGY

Directory of Open Access Journals (Sweden)

Patrizia GAZZOLA

2014-12-01

Full Text Available The aim of this research paper is to develop a model for the integration of ethics and Corporate Social Responsibility (CSR into the company strategy as a source of competitive advantages. CSR is an organization's obligation to consider the interests of their customers, employees, shareholders, communities and to consider the social and environmental consequences of their business activities. By integrating CSR into the corporate strategy and stakeholder management, organizations can ensure that the increasing of shareholder value doesn’t overshadow the need to behave ethically to their stakeholders. The research is based on the theoretical framework that supports a thesis of beneficial impact of the development and implementation of CSR plan: by planning out CSR as part of a corporate strategy, companies can achieve the ultimate goal of creating both social value and corporate value.

Quality Management Principles in the Management of Shipboard Discharges

Directory of Open Access Journals (Sweden)

Vjekoslav Koljatić

2006-05-01

Full Text Available Environmental control of vessels is a management functionthat requires applied technology, training and diligentmanagement. Quality Management is a tool for developing environmentalprograms to control corporate environmental exposures.The management of environmental regulations, requirementsand concerns requires a systematic approach. QualityManagement (QM embodies principles of policy delineation,operations accountability, documentation and review.These principles are all transferable to most aspects of shipmanagement. Properly implemented, they assign respective responsibilitiesfor both shore side and shipboard staff Both ISMand IS0-9000 Certification requirements embody the principlesof QM as requirements for certification. If, however, onelooks beyond the certification process, these principles makegood business sense. The benefits of QM are both economic aswell as assisting in corporate risk management. This paper willfocus on the risk management benefits as they apply of environmentalhealth programs in the marine environment includingports.

Individual Values and Sensitivity to Corporate Ethical Responsibility of Business Students and Managers

NARCIS (Netherlands)

Perrinjaquet, A.; Furrer, O.F.G.

2005-01-01

This study investigates the relationship between individual values and sensitivity to corporate ethical responsibility (CER) among current business students and practicing managers. Using Schwartz’s values typology and Maignan and Ferrell’s corporate ethical responsibility operationalization, survey

Managing corporate visual identity : exploring the differences between manufacturing and service, and profit-making and nonprofit organizations

NARCIS (Netherlands)

van den Bosch, Annette; de Jong, Menno; Elving, Wim

2006-01-01

Corporate Visual Identity (CVI) is a crucial part of the identity of any organization. Most research on managing corporate identity deals with the strategic development of corporate identity and the design and effects of specific elements of the CVI. This study focuses on an aspect of CVI management

Sustainability or profitability? How communicated motives for environmental policy affect public perceptions of corporate greenwashing

NARCIS (Netherlands)

de vries, G; Terwel, B; Ellemers, Naomi|info:eu-repo/dai/nl/086631276; Daamen, D.

Companies in the energy sector face a dilemma regarding how to communicate their environmental policies to the public. Communicating that environmental policies and activities are motivated by concern for the environment could elicit positive reactions, but may also lead to accusations of corporate

Environmental performance and corporate captial structure

OpenAIRE

Παπαγεωργόπουλος, Χρήστος

2014-01-01

In the modern globalized economies the corporations, as an institution, has proved to be the most influential societal driver. In this environment there are many who urge for a reexamination of the corporations’ role as corporate citizens. While the neoclassical shareholder theory regards a firm’s sole interest the maximization of the shareholder’s value, new theories have been proposed under the principle of Corporate Social Responsibility (CSR). These theories have incorporated into their d...

Integrating Corporate Social Responsibility Awareness into a Retail Management Course

Science.gov (United States)

Beitelspacher, Lauren; Rodgers, Vikki L.

2018-01-01

Both students and industry are demanding that marketing instructors incorporate discussions of environmental and social responsibility into their courses. Marketing educators play a critical role in developing the knowledge and skills students need to effectively integrate corporate social responsibility (CSR) into their future business endeavors.…

Corporate Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

Kaouthar Lajili

2009-12-01

Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.

Paducah Site 1997 annual environmental report

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-12-01

The Paducah Gaseous Diffusion Plant, located in McCracken County, Kentucky, has been producing enriched uranium since 1952. In July 1993, the US Department of Energy (DOE) leased the production areas of the site to the US Enrichment Corporation (USEC). A subsidiary of Lockheed Martin Corporation, Lockheed Martin Utility Services, manages the leased facilities for USEC. The DOE maintains responsibility for the environmental restoration, waste management, and depleted uranium hexafluoride cylinder program activities at the plant through its management contractor. The purpose of this document is to summarize calendar year 1997 environmental monitoring activities for DOE activities at the Paducah Site managed by Lockheed Martin Energy Systems. The DOE requires all of its facilities to conduct and document such activities annually. This report does not include USEC environmental activities.

Paducah Site 1997 annual environmental report

International Nuclear Information System (INIS)

1998-12-01

The Paducah Gaseous Diffusion Plant, located in McCracken County, Kentucky, has been producing enriched uranium since 1952. In July 1993, the US Department of Energy (DOE) leased the production areas of the site to the US Enrichment Corporation (USEC). A subsidiary of Lockheed Martin Corporation, Lockheed Martin Utility Services, manages the leased facilities for USEC. The DOE maintains responsibility for the environmental restoration, waste management, and depleted uranium hexafluoride cylinder program activities at the plant through its management contractor. The purpose of this document is to summarize calendar year 1997 environmental monitoring activities for DOE activities at the Paducah Site managed by Lockheed Martin Energy Systems. The DOE requires all of its facilities to conduct and document such activities annually. This report does not include USEC environmental activities

Comparison of risk management regulation from a corporate governance perspective within the German and united states legal areas

Directory of Open Access Journals (Sweden)

Remmer Sassen

2014-11-01

Full Text Available Risk management is one of the main corporate governance components or management tasks. This paper details a comparison of risk management regulation from a corporate governance perspective of listed stock corporations in Germany and the United States (U.S.. Obviously, there are differences and commonalities between the national legal norms and the regulatory levels of risk management in both countries. The comparison helps to understand different traditions and practices in terms of how significant corporate governance rules are for risk management. Therefore, this article intends to inspire future research on the regulation of risk management across different regions and explore the relevance of national interests in the regulation of risk management. A principal finding of the comparison is that the U.S. corporate governance system seems to be more strongly regulated than the German system. This results from the powerful and coordinating role of the U.S. Securities and Exchange Commission (SEC. Thus, the seemingly more liberal system of non-binding standards in the U.S. has a higher impact on the regulation of risk management than in Germany.

STRATEGIC ANALYSIS OF THE EFFECTIVE DEVELOPMENT OF INDUSTRIAL ENTERPRISES ON THE BASIS OF THE USE OF “CORPORATE INNOVATION MANAGEMENT CHART”

Directory of Open Access Journals (Sweden)

Yuliia Klius

2017-12-01

Full Text Available Intensification of innovation activity of enterprises requires a qualitatively new organization of interconnections and interaction between all participants of the innovation process. The spreading of forms of corporate ownership and management in Ukraine has led to the development of corporate governance, whose strategic focus is becoming a top priority in the management of industrial enterprises. The introduction of an effective corporate innovation management system enhances competitiveness and economic efficiency by ensuring due attention to the interests of investors, management, and other participants in corporate relations; financial transparency, the introduction of effective management and control rules. The purpose of the article is to substantiate the use of “corporate innovation management chart” at industrial enterprises in conducting a strategic analysis of their effective development. Methodology. Methodological basis of the work is a set of methods and principles of scientific knowledge, general and special methods and techniques used during the study. The theoretical basis of the research is fundamental positions of the general theory of systems and innovation management, the theory of corporate management, scientific works of domestic and foreign scholars in the field of innovation management and corporate governance. The legal framework of the study is the current legislative and regulatory documents regulating the innovation activity of enterprises and corporate governance. For the achievement of the set purpose during writing of the article, the following methods are used: method of system analysis (for the definition of conditions of functioning of the corporate system of management of innovations; modelling (in the development of a mechanism for managing the effective development of an industrial enterprise with the use of “corporate innovation management chart”; graphic (for a visual representation of stages of

Earnings Management and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Benjamin Uyagu

2017-09-01

Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

77 FR 59921 - Wisconsin Public Service Corporation; Notice of Environmental Site Review

Science.gov (United States)

2012-10-01

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 1940-000 Wisconsin; Project No. 1966-000 Wisconsin] Wisconsin Public Service Corporation; Notice of Environmental Site Review In anticipation of the filing of Notices of Intent (NOI) and Pre- Application Documents for the Grandfather Falls Hydroelectric Project No. 1966 and...

Dynamic Modelling of a Knowledge Management System Evolution for a Technological Corporation

International Nuclear Information System (INIS)

Pershukov, V.; Belenkaya, N.; Sheveleva, S.; Kuptsov, I.; Andrianov, A.; Fesenko, G.

2016-01-01

Full text: The paper describes a dynamic mathematical model of a knowledge management system for a technological corporation. The model consists of three equations for generalized variables which characterize the human capacity, accumulated knowledge and profits interrelated by means of the Cobb–Douglas production function. The presented model is intended to simulate the system evolution over time including identification of possible catastrophic behavior of the system and can be used to solve various problems of forecasting the development of knowledge management systems in technological corporations, and assess the effectiveness of organizational measures aimed at improving the system efficiency. Using this model, it is possible to simulate the system evolution over time and conduct scenario research in the changing internal and external conditions as well as select the optimal system parameters in order to achieve certain goals and formulate requirements for the system components. The authors present the results of applying this model in simulating the dynamics of the knowledge management system development in a technological corporation and discuss some methodological issues related to the mathematical modeling of processes and models of knowledge management. (author

Business Models for Corporate Innovation Management

DEFF Research Database (Denmark)

Brem, Alexander; Trapp, Martin; Voigt, Kai-Ingo

2018-01-01

or a specific product innovation. From a body of extant literature, we develop a BMI identification tool which is then tested by senior managers from four large European corporations to assess whether innovation efforts represent BMI. The tool operationalises BMI and offers straightforward criteria......Business model innovation (BMI) is the process of integrating a new logic of doing business into an established firm to improve profitability or to capitalise on new business opportunities. However, existing research offers only limited clarity on BMI compared to business model upgrades...

An integrated management systems approach to corporate social responsibility.

NARCIS (Netherlands)

Asif, M.; Searcy, C.; Zutshi, A.; Fisscher, O.A.M.

2011-01-01

A great deal of research has emphasized the strategic management of corporate social responsibility (CSR). However, gaps remain on how CSR can be effectively integrated with existing business processes. One key question remaining is how to design business processes so that they accommodate

Liquidity management and corporate investment during a financial crisis

NARCIS (Netherlands)

Campello, M.; Giambona, E.; Graham, J.R.; Harvey, C.R.

2011-01-01

This article uses a unique dataset to study how firms managed liquidity during the 2008- 2009 financial crisis. Our analysis provides new insights on interactions between internal liquidity, external funds, and real corporate decisions, such as investment and employment. We first describe how

Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

Energy Technology Data Exchange (ETDEWEB)

1993-04-01

This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE`s Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES&H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report.

Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

International Nuclear Information System (INIS)

1993-04-01

This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES ampersand H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report

MANAGEMENT OF ECONOMIC AND FINANCIAL STRATEGY INDUSTRIAL CORPORATION

Directory of Open Access Journals (Sweden)

K. B. Dobrova

2010-01-01

Full Text Available Issues related to creation of tools making it possible to efficiently control financial and economic production capability of industrial corporations making part of Russian military-industrial complex are discussed on example of an aviation enterprise. A system of balanced indicators is proposed to be used to develop corporation’s adaptive management strategies.

Towards integrating environmental performance in divisional performance measurement

Directory of Open Access Journals (Sweden)

Collins C Ngwakwe

2014-08-01

Full Text Available This paper suggests an integration of environmental performance measurement (EPM into conventional divisional financial performance measures as a catalyst to enhance managers’ drive toward cleaner production and sustainable development. The approach is conceptual and normative; and using a hypothetical firm, it suggests a model to integrate environmental performance measure as an ancillary to conventional divisional financial performance measures. Vroom’s motivation theory and other literature evidence indicate that corporate goals are achievable in an environment where managers’ efforts are recognised and thus rewarded. Consequently the paper suggests that environmentally motivated managers are important to propel corporate sustainability strategy toward desired corporate environmental governance and sustainable economic development. Thus this suggested approach modestly adds to existing environmental management accounting (EMA theory and literature. It is hoped that this paper may provide an agenda for further research toward a practical application of the suggested method in a firm.

Corporate environment protection as a legal problem

International Nuclear Information System (INIS)

Kloepfer, M.

1993-01-01

It is discussed what legal instruments companies have for integrating environment protection into their corporate policy: Industrial self-monitoring; the environmental health officer as an instrument of corporate environment protection (environmental health officer, radiation protection officer); obligations to disclose information on corporate organisation pursuant to Article 52 a of the Federal Emmission Control Act; corporate environment protection as a general obligation of the operator. Possible ways of strengthening corporate environment protection are considered de lege ferende, e.g. the additional instruments of corporate self-monitoring laid down in the General Part of the Environmental Code, audits on environment protection, corporate environment protection through quality assurance systems. (orig.) [de

Management of Corporate Culture through Local Managers' Training in Foreign Companies in China: A Qualitative Analysis

Science.gov (United States)

Zhao, Crystal L.

2005-01-01

Corporate culture is a complex phenomenon in foreign companies located in the People's Republic of China. For the management team of an international enterprise, it is a challenging task to manage cultural differences. Education and training provided to local managers might be one of the important solutions. Therefore, this study explores the…

Women on boards and corporate social responsibility

Directory of Open Access Journals (Sweden)

Francesca Gennari

2016-02-01

Full Text Available Data by EU Commission show a low representation of women on boards. The scope of this article is to read contemporary and according to a managerial approach the possible causes of this situation: the availability of skills possessed by women to cover top positions, the presence of binding or self-regulatory rules and the corporate culture towards CSR approach. Our research is focused on EU countries, where the gender equality on board is currently matter of attention and regulatory interventions. We conclude that the scarce presence of women in the boardrooms is not ascribable to a scarcity of expertise, but it is associated with a social background and a corporate culture not inspired by corporate global responsibility values. Regulatory interventions may accelerate the consciousness of gender balance on boards, but without companies’ commitment in CSR matters and without a clear vision of corporate global responsibility (including economic, social and environmental aspects, they tend to become additional tasks in the management of corporate compliance risk.

SiGesDoC: The CIEMAT corporate document and records management system. A tool for managing, saving and disseminating knowledge

International Nuclear Information System (INIS)

Martin Santamaria, E.; Gonzalez Giralda, C.; Bustelo, C.; Gorostiza, C.

2008-01-01

The need to manage, save and disseminate technical scientific knowledge as part of the technology transfer process requires the implementation of Corporate Document and Records Management Systems that support a cultural change in the management of documentation generated in organizations as a result of their research work. In the CIEMAT, most knowledge is developed in R and D projects led by scientists and technologists and managed by the research support personnel and, therefore, it is very important to efficiently manage and control the life cycles of these projects. This article describes the implementation of a corporate document and records management system in the CIEMAT. (Author)

Integrated Communications at America's Leading Total Quality Management Corporations.

Science.gov (United States)

Gronstedt, Anders

1996-01-01

Examines how to create organizational processes that allow communication professionals with a variety of expertise to support each other through coordination and integration. Studies eight of America's leading total quality management corporations, including AT&T, Federal Express, Saturn, and Xerox. Explores how various total quality…

Corporate real estate management stratgies in Dutch higher education

NARCIS (Netherlands)

Theo van der Voordt; Ronald Beckers

2014-01-01

Purpose This paper aims to explore the management approaches concerned with the process of aligning Corporate Real Estate (CRE) with organizational goals on a strategic level and regarding day-to-day operating activities in higher education institutes. Methodology/approach – The paper first outlines

45 CFR 2508.9 - What officials are responsible for the security, management and control of Corporation record...

Science.gov (United States)

2010-10-01

..., management and control of Corporation record keeping systems? 2508.9 Section 2508.9 Public Welfare... IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 2508.9 What officials are responsible for the security, management and control of Corporation record keeping systems? (a) The Director of Administration and Management...

Can Environmental Regulations Promote Corporate Environmental Responsibility? Evidence from the Moderated Mediating Effect Model and an Empirical Study in China

Directory of Open Access Journals (Sweden)

Benhong Peng

2018-02-01

Full Text Available Based on the Stakeholder theory, a moderated mediating effect model is developed to reach the study objective, revealing an important connection that suggests environmental regulations (ERs influence corporate environmental responsibility (CER (Porter Hypothesis. In building the model, the validity of the questionnaire data was analyzed with factor analysis. By employing a two-step approach, a regression analysis is utilized to discuss the mediating effect of altruistic motivation and moderating effect of green innovation, and a structural equation model is used to explore the interactive mechanism of different variables. It is found that altruistic motivation plays a medium role in the relationship between ERs and CER, and green innovation engages a positive coordination in the relationship. The empirical study identifies factors affecting enterprises’ willingness to undertake environmental responsibility, including environment policies, corporate culture, and personal characters among others. It is also revealed that altruistic motivation is conducive to forming a community interests among enterprises and enhancing their resistance to market risks, which explains and corroborates the Stakeholder theory; and the higher the level of green innovation, the more willing enterprises are to implement environmentally friendly operations.

The importance of corporate brand identity in business management: An application to the UK banking sector

Directory of Open Access Journals (Sweden)

Isabel Buil

2016-01-01

Full Text Available Corporate brand identity management is a key issue for any organisation. Accordingly, its study is a research field of great interest. This paper seeks to broaden the understanding of this strategic activity and its effects. Specifically, it investigates the concept of corporate brand identity from the employees’ perspective in the UK financial banking sector and analyses the link between brand identity management and employees’ attitudes and behaviours. Results indicate that organisations should pay special attention to the corporate brand identity management, given its influence on employees’ commitment with their organisations, as well as their brand performance and satisfaction.

Choice of corporate risk management tools under moral hazard

Czech Academy of Sciences Publication Activity Database

Bena, Jan

-, č. 298 (2006), s. 1-43 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : risk management * corporate insurance * moral hazard Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp298.pdf

Choice of corporate risk management tools under moral hazard

Czech Academy of Sciences Publication Activity Database

Bena, Jan

-, č. 566 (2006), s. 1-41 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : risk management * corporate insurance * moral hazard Subject RIV: AH - Economics http://fmg.lse.ac.uk/publications/searchdetail.php?pubid=1&wsid=1&wpdid=800

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

Directory of Open Access Journals (Sweden)

Ravochkin Nikita

2017-01-01

Full Text Available Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

Science.gov (United States)

Ravochkin, Nikita; Shchennikov, Vladimir; Syrov, Vasiliy

2017-11-01

Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR) abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

Environmental assessment related to the operation of Hansen uranium mill project, WM-24, Cyprus Mines Corporation

International Nuclear Information System (INIS)

1981-01-01

An environmental assessment was prepared by the staff of the U.S. Nuclear Regulatory Commission, Office of Nuclear Material Safety and Safeguards, in response to a request for technical assistance from the State of Colorado in connection with licensing action on the proposed Cyprus Mines Corporation, Hansen uranium project. The major components of discussion are (1) a summary and recommended licensing conditions, (2) a description of the site environment and the proposed facility operation as well as alternatives in comparison with NRC's performance objectives for tailings management, and (3) a radiological assessment for estimating the facility's compliance with 10 CFR 20 and 40 CFR 190 dose regulations. The NRC recommends licensing the proposed mill subject to stipulated license conditions

Effectiveness Of Implementation Of Corporate Social Responsibility (CSR In The Environmental Law Enforcement

Directory of Open Access Journals (Sweden)

Irwansyah

2016-09-01

Full Text Available Development in Indonesia refers to the concept of sustainable development (sustainable development and responsibility for the environment . Companies have a social responsibility to social and environmental consequences of environmental damage that caused . Implementation of corporate social responsibility ( Cooperate Social Responsibility is an important part in the framework part of the enforcement of environmental law . Implementation of CSR growing rapidly , including in Indonesia . Through Law No. 40 Year 2007 regarding Limited Liability Company , specifically in Article 74, in response to the action of the business world to social and environmental causes damages to society . But in application / CSR implementation will be undertaken by the company is not maximized with implications for the enforcement of environmental law.

Leveraging Open Software and Open Data to Transform Environmental Management

Science.gov (United States)

Chatelier, N.; Pollak, J.; Brazil, L.; Salinas, C. A. A.; Seul, M.; Valdivia, A. D. P.; Geraud, M.; Mueller, S.

2017-12-01

Pressures on water resources in regions dependent on farming and mining are to be expected but they take on a whole new meaning in the driest place on earth - the Atacama region of Chile. In 2016, the IBM Corporation sent an international team of consultants selected to participate in a philanthropic international development consulting project for the Atacama regional office of the Chilean ministry of the environment. As of the 1981 signing of the Ramsar agreement, Chile currently has 13 sites designated as Wetlands of International Importance (Ramsar sites). One of these sites, the Maricunga basin, at over 4000m AMSL in the High-Andean plateau suffered an ironic setback. The devastating floods of 2015 caused data monitoring program allocations to be re-directed to the recovery effort. This meant that critical sensor data could no longer be managed by the ministry staff. This presentation will discuss how environmental scientists transformed science and policy in Chile by partnering with the IBM Corporate Service Corps to implement an open source and open data technology, the CUAHSI Hydrologic Information System (HIS), to make environmental observations widely available. This has led to a democratization of environmental analysis and raised visibility of the region's environmental issues both within the country of Chile as well as within the context of the international Ramsar Convention. Specific outcomes due to the success of this project include an openly available database of environmental observations in the Atacama Region, a new Ramsar office location in the Atacama region, and the possibility of the Chilean federal government adopting the CUAHSI HIS as a national standard to further propagate open and transparent data sharing.

Paducah site annual environmental for 1996

Energy Technology Data Exchange (ETDEWEB)

Belcher, G. [ed.

1997-12-01

The Paducah Gaseous Diffusion Plant, located in McCracken County, Kentucky, has been producing enriched uranium since 1952. In July 1993, the US Department of Energy (DOE) leased the production areas of the site to the United States Enrichment Corporation (USEC). A subsidiary of Lockheed Martin Corporation, Lockheed Martin Utility Services, manages the leased facilities for USEC. The DOE maintains responsibility for the environmental restoration, waste management, and depleted uranium hexafluoride cylinder program activities at the plant through its management contractor, Lockheed Martin Energy Systems. The purpose of this document is to summarize calendar year 1996 environmental monitoring activities for DOE activities at the Paducah Site. The DOE requires all of its facilities to conduct and document such activities annually. This report does not include USEC environmental activities.

Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? Evidence from an emerging market

Directory of Open Access Journals (Sweden)

Mian Sajid Nazir

2018-06-01

Full Text Available The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM which is the judgmental adjustments in firm's reported accounting earnings by managers to upsurge firm value temporarily. Effective corporate governance structure to control this opportunistic behavior of mangers can presumably make accounting earnings more reliable and more informative for the stakeholders and hence, increase firm value. Based on 1944 firm year observations for listed firms in Pakistan, this study aims at to analyze the role of corporate governance in enhancing firm value along with the moderating role of DEM using models proposed by Kasznik (1999 and Beatty, Ke, & Petroni (2002 for detecting earnings management practices of managers. The results report that corporate governance significantly and positively influences firm value confirming the positive role of corporate governance in mitigating agency problem and enhancing the firm value. Moreover, corporate governance mechanisms may mitigate the managers’ opportunistic behavior of manipulating the reported earnings. Furthermore, the results report that the behavior of managers is opportunistic towards managing earnings and they are destroying the current and subsequent firm value by manipulating the reported accounting earning. Finally, this opportunistic behavior of managers to manipulate earnings is negatively moderating the well-established positive relationship of corporate governance and firm value. Keywords: Corporate governance, Firm value, Discretionary earnings management, Opportunistic behavior, Kasznik model, Moderating effect

Outsourcing of Corporate Information Services: Implications for Redesigning Corporate Library Services.

Science.gov (United States)

Agada, John

1996-01-01

Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…

Introductory analysis of sustainable consumption and production : Factors of corporate social responsibility management in Japan

OpenAIRE

八木, 迪幸; 國部, 克彦

2017-01-01

As an introductory analysis of sustainable consumption and production, this paper examines what factors influence corporate social responsibility management in Japan. Following some underlying theories (management control system; the neo-institutional theory; performance measurement systems; the stakeholder theory; the resource dependence theory), this paper conducts empirical studies using firm-level data. The first three studies examine what factors encourage corporate social responsibility...

Application of Life Cycle Assessment for Corporate Sustainability : Integrating environmental sustainability in business for value creation

NARCIS (Netherlands)

Manda, B.M.K.

2014-01-01

The main objective of this research is to make a contribution to bridge the gap between sustainability science and business management by improving the integration of sustainability in core business of corporations. The core business of corporations is to provide products and services to meet

The Role Of Good Corporate Governance In Minimizing Earning Management To Increase Value Of Firm

Directory of Open Access Journals (Sweden)

Mardiani Tanjung

2015-08-01

Full Text Available Abstract The theory of an agency problem describes about the conflict of the agents interests and the principal which influence the value of a firm. The gap of information between them puts an agent in certain places to become more superior than the principal to do earning management. Good corporate governance is as a controlling mechanism and a balancing system in the company in accommodating the interest of the agent and the principal. The purpose of this paper is to present a conceptual model of best corporate governance role earning management the value of the firm by adding a compensation as another variable to minimize earning management. Good corporate governance consists of the three mechanisms which are Institutional shareholders Independent commissioner and executive compensation.

Life Cycle Environmental Management

DEFF Research Database (Denmark)

Pedersen, Claus Stig; Jørgensen, Jørgen; Pedersen, Morten Als

1996-01-01

A precondition for environmentally conscious management is the awareness of the environmental impact potentials created by an industrial company. There is an obvious need for management tools to support the implementation of relevant environmental criteria into the industrial decision making...... processes. The discipline of life cycle environmental management (LCEM) focuses on the incorporation of environmental criteria from the life cycles of products and other company activities into the company management processes. This paper introduces the concept of LCEM as an important element...... of the complete set of environmental objects in an industrial manufacturing company....

Individual competencies for managers engaged in corporate sustainable management practices

NARCIS (Netherlands)

Wesselink, R.; Blok, V.; Leur, van S.; Lans, T.; Dentoni, D.

2015-01-01

Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility

Corporate social responsibility and the future health care manager.

Science.gov (United States)

Collins, Sandra K

2010-01-01

The decisions and actions of health care managers are oftentimes heavily scrutinized by the public. Given the current economic climate, managers may feel intense pressure to produce higher results with fewer resources. This could inadvertently test their moral fortitude and their social consciousness. A study was conducted to determine what corporate social responsibility orientation and viewpoint future health care managers may hold. The results of the study indicate that future health care managers may hold patient care in high regard as opposed to profit maximization. However, the results of the study also show that future managers within the industry may continue to need rules, laws, regulations, and legal sanctions to guide their actions and behavior.

76 FR 27311 - Cobb Customer Requesters v. Cobb Electric Membership Corporation, Cobb Energy Management...

Science.gov (United States)

2011-05-11

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL11-38-000] Cobb Customer Requesters v. Cobb Electric Membership Corporation, Cobb Energy Management Corporation, Cooperative Energy... April 26, 2011, Cobb Customer Requesters (CCR or Complainant) filed a complaint against Cobb Electric...

The Integrated Scorecard in support of corporate sustainability strategies.

Science.gov (United States)

Journeault, Marc

2016-11-01

Organizations have increasingly recognized the importance and benefits of developing a sustainability strategy that incorporates environmental and social responsibilities. However, the simultaneous integration of the economic, environmental and social aspects remains a major concern for organizations. The Sustainability Balanced Scorecard (SBSC) represents one of the most promising strategic tools to help organizations face these challenges and support their sustainability strategy. However, past research has provided unclear, incomplete and even contradictory SBSC frameworks while offering little knowledge about how to integrate stakeholder management as well as environmental and social performance within the balanced scorecard to successfully support a corporate sustainability strategy. The aim of this study is to address these issues and limitations by proposing the Integrated Scorecard, a specific SBSC that integrates the three pillars of sustainability performance within four different perspectives, namely environmental, social and economic performance, stakeholder management, internal business processes, and skills and capabilities. This study provides a conceptual approach to the Integrated Scorecard and illustrates, through the use of two practical illustrations, the ability of this framework to support the corporate sustainability strategy by identifying the core sustainability objectives that organizations should achieve when creating value, facilitating the understanding of the contribution of environmental and social initiatives on economic performance, allowing the monitoring and measurement of the strategy's level of achievement, and creating synergy between sustainability performance management and reporting. Copyright © 2016 Elsevier Ltd. All rights reserved.

Environmental performance evaluation and strategy management using balanced scorecard.

Science.gov (United States)

Hsu, Yu-Lung; Liu, Chun-Chu

2010-11-01

Recently, environmental protection and regulations such as WEEE, ELV, and RoHS are rapidly emerging as an important issue for business to consider. The trend of swinging from end-of-pipe control to product design, green innovation, and even the establishment of image or brand has affected corporations in almost every corner in the world, and enlarged to the all modern global production network. Corporations must take proactive environmental strategies to response the challenges. This study adopts balanced scorecard structure and aim at automobile industries to understand the relationships of internal and external, financial and non-financial, and outcome and driving factors. Further relying on these relationships to draw the "map of environment strategy" to probe and understand the feasibility of environmental performance evaluation and environmental strategy control.

Corporate Business Diplomacy

DEFF Research Database (Denmark)

Søndergaard, Mikael

2014-01-01

This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....

Exploration of Environmental Management

OpenAIRE

Li Shushu; Li Ruilong; Chen Rui

2012-01-01

On the basis of domestic and international research, this article takes research on peasant household and agricultural managements as base points, aims to build environmental management model, establish government-led, an effective environmental management mechanism between the government and peasant household. Analyzes the role of peasant household’ environmental management in the regional environmental improvement from the aspect of theoretical analysis and analyze significant factors affec...

Calendar Year 2004 annual site environmental report : Tonopah Test Range, Nevada & Kauai Test Facility, Hawaii.

Energy Technology Data Exchange (ETDEWEB)

Montoya, Amber L.; Wagner, Katrina; Goering, Teresa Lynn; Koss, Susan I.; Salinas, Stephanie A.

2005-09-01

Tonopah Test Range (TTR) in Nevada and Kauai Test Facility (KTF) in Hawaii are government-owned, contractor-operated facilities operated by Sandia Corporation, a subsidiary of Lockheed Martin Corporation. The U.S. Department of Energy (DOE), National Nuclear Security Administration (NNSA), through the Sandia Site Office (SSO), in Albuquerque, NM, manages TTR and KTF's operations. Sandia Corporation conducts operations at TTR in support of DOE/NNSA's Weapons Ordnance Program and has operated the site since 1957. Westinghouse Government Services subcontracts to Sandia Corporation in administering most of the environmental programs at TTR. Sandia Corporation operates KTF as a rocket preparation launching and tracking facility. This Annual Site Environmental Report (ASER) summarizes data and the compliance status of the environmental protection and monitoring program at TTR and KTF through Calendar Year (CY) 2004. The compliance status of environmental regulations applicable at these sites include state and federal regulations governing air emissions, wastewater effluent, waste management, terrestrial surveillance, and Environmental Restoration (ER) cleanup activities. Sandia Corporation is responsible only for those environmental program activities related to its operations. The DOE/NNSA, Nevada Site Office (NSO) retains responsibility for the cleanup and management of ER TTR sites. Currently, there are no ER Sites at KTF. Environmental monitoring and surveillance programs are required by DOE Order 450.1, Environmental Protection Program (DOE 2005) and DOE Order 231.1A, Environment, Safety, and Health Reporting (DOE 2004b).

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEPPENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEP

Directory of Open Access Journals (Sweden)

Muhammad Asaf Annur

2015-10-01

Full Text Available This study aims to determine the management of Corporate Social Responsibility ( CSR PT Grasada International in Pangkep . CSR management is a corporate social responsibility to the community and environment in which it operates . The method used in this research is mixed method with observational data collection techniques ; survey and interview . The results showed the implementation of corporate social responsibility has been running well ; ranging from environmental development program ; namely repair and maintenance of roads for farmers ; repair bridges and cliffs smoothing used for the construction of houses around . The field of education is to give assistance to children whose school students in elementary and junior high schools in the form of stationery and uniforms social humanitarian and religious never implemented but is not performing well.     Penelitian ini bertujuan untuk mengetahui pengelolaan Corporate Social Responsibility (CSR PT Grasada International di Kabupaten Pangkep.Pengelolaan CSR merupakan tanggung jawab sosial perusahaan kepada masyarakat dan lingkungan dimana perusahaan itu beroperasi.Metode penelitian yang digunakan dalam penelitian ini yaitumixed method dengan teknik pengumpulan data observasi, survey serta wawancara.Hasil penelitian menunjukkan pelaksanaan Corporate social responsibility ini sudah berjalan dengan baik, mulai dari program bina lingkungan yaitu perbaikan dan perawatan jalan untuk petani, perbaikan jembatan serta perataan tebing yang digunakan untuk pembangunan rumah sekitar.Bidang pendidikan yaitu memberikan bantuan kepada anak-anak siswa siswi yang sekolah di SD dan SMP berupa alat tulis dan baju seragam  sosial kemanusiaan dan keagamaan pernah dilaksanakan namun tidak terlaksana dengan baik.

Corporate Innovation Management Framework Based On Design Thinking

DEFF Research Database (Denmark)

Efeoglu, Arkin; Møller, Charles; Serie, Michel

2014-01-01

This paper proposes use of an Innovation Management Framework through the roll-out of Design Thinking in a multi-national company by applying adequately framed organizational governance. An Innovation Management Framework based on the principles of Design Thinking is providing central pillars...... that not only ensure effective governance. The elevation both from Innovation Management to foster Design Thinking and vice versa the Design Thinking characteristics that strengthen the corporate innovativeness through governance is in focus. With the latter in mind, this paper therefor looks on Innovation...... to be governed. An Innovation Management Framework with principles of DT may avoid uncoordinated innovation capabilities. Ultimately innovation will not be an R&D topic anymore but become part for every employee’s job, irrespective of his or her position. In a previous paper DT characteristics were evaluated...

Corporate sustainability and inclusive development: highlights from international business and management research

NARCIS (Netherlands)

Kourula, A.; Pisani, N.; Kolk, A.

Sustainability has attracted increasing attention from business scholars as corporations have started to take more responsibility for their environmental, social, and development impacts. In this review, we focus on the latest sustainability-related research published in the international business

Pengaruh Corporate Social Responsibility Disclosure Dan Environmental Performance Terhadap Economic Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

OpenAIRE

Saputri, Novitasari; Heriningsih, Sucahyo

2012-01-01

This research is aimed to examine effect Corporate Social Responsibility(CSR) Disclosure and EnvironmentalPerformance on Economic Performance.This research used Corporate Social Responsibility Index (CSDI) asmeasure of CSR, Proper Index as measure of Environmental Performance and Return on Equity (ROE) asmeasure of Economic Performance. The samples of this research are 11 manufactur firms listed at IndonesianStock Exchange year 2006 until 2009. The research hyphotesis were tested using mu...

DOE methods for evaluating environmental and waste management samples

International Nuclear Information System (INIS)

Goheen, S.C.; McCulloch, M.; Thomas, B.L.; Riley, R.G.; Sklarew, D.S.; Mong, G.M.; Fadeff, S.K.

1994-04-01

DOE Methods for Evaluating Environmental and Waste Management Samples (DOE Methods) is a resource intended to support sampling and analytical activities for the evaluation of environmental and waste management samples from U.S. Department of Energy (DOE) sites. DOE Methods is the result of extensive cooperation from all DOE analytical laboratories. All of these laboratories have contributed key information and provided technical reviews as well as significant moral support leading to the success of this document. DOE Methods is designed to encompass methods for collecting representative samples and for determining the radioisotope activity and organic and inorganic composition of a sample. These determinations will aid in defining the type and breadth of contamination and thus determine the extent of environmental restoration or waste management actions needed, as defined by the DOE, the U.S. Environmental Protection Agency, or others. The development of DOE Methods is supported by the Laboratory Management Division of the DOE. Methods are prepared for entry into DOE Methods as chapter editors, together with DOE and other participants in this program, identify analytical and sampling method needs. Unique methods or methods consolidated from similar procedures in the DOE Procedures Database are selected for potential inclusion in this document. Initial selection is based largely on DOE needs and procedure applicability and completeness. Methods appearing in this document are one of two types. open-quotes Draftclose quotes or open-quotes Verified.close quotes. open-quotes Draftclose quotes methods that have been reviewed internally and show potential for eventual verification are included in this document, but they have not been reviewed externally, and their precision and bias may not be known. open-quotes Verifiedclose quotes methods in DOE Methods have been reviewed by volunteers from various DOE sites and private corporations

Environmental Management

DEFF Research Database (Denmark)

Lehmann, Martin

The doctoral research project is co-financed by DUCED-I&UA and is part of a joint effort of Thai, Malay, South African and Danish universities to conduct collaborative research on the overarching theme "Environmental Management: Globalisation and Industrial Governance in Developing Countries......". The PhD project is expected to conclude ultimo 2005. Environmental management and cleaner production (CP) are both internationally recognised as tools for minimising environmental impacts of production or services. However, several studies have shown that especially SMEs, which probably amount to more...

Paducah site annual environmental report for 1996

International Nuclear Information System (INIS)

Belcher, G.

1997-12-01

The Paducah Gaseous Diffusion Plant, located in McCracken County, Kentucky, has been producing enriched uranium since 1952. In July 1993, the US Department of Energy (DOE) leased the production areas of the site to the United States Enrichment Corporation (USEC). A subsidiary of Lockheed Martin Corporation, Lockheed Martin Utility Services, manages the leased facilities for USEC. The DOE maintains responsibility for the environmental restoration, waste management, and depleted uranium hexafluoride cylinder program activities at the plant through its management contractor, Lockheed Martin Energy Systems. The purpose of this document is to summarize calendar year 1996 environmental monitoring activities for DOE activities at the Paducah Site. The DOE requires all of its facilities to conduct and document such activities annually. This report does not include USEC environmental activities

All our energy to meet the challenge: environmental performance report 1999

International Nuclear Information System (INIS)

2000-04-01

Hydro-Quebec's achievements in fulfilling its environmental commitments in 1999 are reviewed. Among the highlights is the announcement that in December 1999 the Centre Sud territory of Hydro-Quebec procurement and services became the company's first unit to achieve ISO 14001 certification, proof of the Corporation's commitment to environmental protection and that the environmental management system in place meets international criteria. Also highlighted are Hydro-Quebec's decision in July 1999 to join the Quebec government's EcoGESte program which is intended to encourage companies and other corporate entities to stabilize their greenhouse gas emissions, and thus contribute to the implementation of the UN Framework Convention on Climate Change. In February 1999, Hydro-Quebec suspended its loop project in the Monteregie and Outaouais regions and in downtown Montreal, when it was declared illegal by the Quebec Superior Court. These activities were resumed in June 1999, following appropriate legislation by the Quebec National Assembly. The draft design studies were approved by the government in July 1999. In September 1999, Hydro-Quebec signed a partnership agreement with Betsiamites Montagnais band council for hydroelectric projects on the North Shore worth about 680 million dollars. An environmental website was launched by the Corporation in December 1999 to inform the public about the environmental advantages of hydropower and about the Corporation's environmental management. The site also offers access to various publications on greenhouse effects, hydroelectricity, mercury and biodiversity. The report also provides information on the Corporation's management of hazardous substances, research and environmental monitoring projects, and international activities.

Calendar Year 2004 annual site environmental report : Tonopah Test Range, Nevada and Kauai Test Facility, Hawaii

International Nuclear Information System (INIS)

Montoya, Amber L.; Wagner, Katrina; Goering, Teresa Lynn; Koss, Susan I.; Salinas, Stephanie A.

2005-01-01

Tonopah Test Range (TTR) in Nevada and Kauai Test Facility (KTF) in Hawaii are government-owned, contractor-operated facilities operated by Sandia Corporation, a subsidiary of Lockheed Martin Corporation. The U.S. Department of Energy (DOE), National Nuclear Security Administration (NNSA), through the Sandia Site Office (SSO), in Albuquerque, NM, manages TTR and KTF's operations. Sandia Corporation conducts operations at TTR in support of DOE/NNSA's Weapons Ordnance Program and has operated the site since 1957. Westinghouse Government Services subcontracts to Sandia Corporation in administering most of the environmental programs at TTR. Sandia Corporation operates KTF as a rocket preparation launching and tracking facility. This Annual Site Environmental Report (ASER) summarizes data and the compliance status of the environmental protection and monitoring program at TTR and KTF through Calendar Year (CY) 2004. The compliance status of environmental regulations applicable at these sites include state and federal regulations governing air emissions, wastewater effluent, waste management, terrestrial surveillance, and Environmental Restoration (ER) cleanup activities. Sandia Corporation is responsible only for those environmental program activities related to its operations. The DOE/NNSA, Nevada Site Office (NSO) retains responsibility for the cleanup and management of ER TTR sites. Currently, there are no ER Sites at KTF. Environmental monitoring and surveillance programs are required by DOE Order 450.1, Environmental Protection Program (DOE 2005) and DOE Order 231.1A, Environment, Safety, and Health Reporting (DOE 2004b)

CORPORATE DISCLOSURE OF ENVIRONMENTAL CAPITAL EXPENDITURES: A TEST OF ALTERNATIVE THEORIES

OpenAIRE

Cho, Charles H.; Freedman, Martin; Patten, Dennis M.

2009-01-01

International audience; In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material. This suggests that non-disclosure is likely due to immateriality. We next attempt to differentiate the choice to di...

Corporate social capital and strategic management paradigm : a contingency view on organizational performance

NARCIS (Netherlands)

Leenders, Roger Th.A.J.; Gabbay, Shaul M.; Fiegenbaum, Avi

2001-01-01

The strategic management paradigm explains organizational performance through the alignment between environment, strategy, and reference points. We extend this paradigm by incorporating the role of interorganizational networks on firm performance, thus integrating strategic management and corporate

The Influence of Structure of Joint-Stock Property on the Efficiency of Corporate Management System of Domestic Enterprises

Directory of Open Access Journals (Sweden)

Trokhymchuk Viktoriia V.

2017-03-01

Full Text Available The article is aimed at exploring and analyzing the structure of joint-stock property of Ukrainian enterprises, as well as evaluating its impact on efficiency of the system of corporate management. By studying the results of the privatization of public enterprises and dynamics of the number of companies in recent years, a tendency towards reduction of their total number has been identified. It has been determined that the structure of joint-stock property of domestic enterprises is characterized by a high degree of its concentration. An analysis of the corporate management system of enterprises comparing with the best international practices has displayed a fairly low level of the corporate management efficiency of domestic companies. It has been determined that in these circumstances, consolidation of property in Ukraine became the tool for protecting enterprises from hostile takeover. Measures to eliminate factors, impeding the formation of effective ownership structure of joint-stock property and the related corporate management system, have been proposed. Prospects for further researches will be monitoring changes in the quality of corporate management and property structure of domestic enterprises, as well as studying the factors that cause them.

Environmental management

International Nuclear Information System (INIS)

Girard, M.; Mondino, M.

2000-01-01

Nowadays, unlike in the past, companies have to operate in a context of sustainable development, in which the economic and social development, production and consumption have to take into account the medium and long term impact on environment. The article sets forth some considerations about these subjects, which are assuming a growing importance in the management of companies: the variable environment may for instance be a factor of discrimination between being competitive or not. In order to characterise the context within which the environmental management has to be applied, some basic concepts about environmental management systems, Life Cycle Assessment, and Eco labeling are illustrated. As an example of application of the methodology described, a brief reference to the Italgas Group Environmental Report is given [it

HOFSTEDE’S CULTURAL DIMENSIONS AND MANAGEMENT IN CORPORATIONS

Directory of Open Access Journals (Sweden)

Alexandrina Cristina VASILE

2016-06-01

Full Text Available In many cases the success or failure in management is caused by the way leaders understand the cultural environment the companies develop. The leadership approach and rules applied increase or decrease performance in economies and companies. The paper describes the relation between management failure or success and the management adjustment to the cultural dimensions. People build organizations and rule them according to their values, but in the corporation field specific values might be successfully applied or implying the whole company failure. The analysis is made based on Hofstede research and having in mind his dimensions on a dynamic hypothetical case where there are taken into account cultural dimensions for Romania, Germany, Kazakhstan and United States of America.

CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

Directory of Open Access Journals (Sweden)

Jana Vicianová

2011-01-01

Full Text Available At present, the corporate social responsibility should be seen not only in theory, but mainlyat the level of business practice. Companies that apply the concept of corporate socialresponsibility are aware not only of social and environmental benefits, but also theeconomic benefits that this approach brings. Assumptions of social responsibility are tomaximize the market value of the business provided that companies respect the laws andresponsibilities of owners, managers and employees. Benefits of the corporate socialresponsibility are not only companies and their stakeholders, but also society. This factinspires many large enterprises to start up a socially responsible business. The paper dealswith the corporate social responsibility concept and its implementation in the car industryin Slovak republic. The aim of the article is basically on the theories of corporate socialresponsibility to identify the level of application of this concept in automobile industry inSlovakia.

Facilities Management and Corporate Real Estate Management as Value Drivers: How to Manage and Measure Adding Value

DEFF Research Database (Denmark)

Facilities Management (FM) and Corporate Real Estate Management (CREM) are two closely related and relatively new management disciplines with developing international professions and increasing academic attention. Both disciplines have from the outset a strong focus on controlling and reducing cost...... for real estate, facilities and related services. In recent years there has been a change towards putting more focus on how FM/CREM can add value to the organisation. The book is research based with a focus on guidance to practice. It offers a transdisciplinary approach, integrating academic knowledge from...

Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

NARCIS (Netherlands)

Scholtens, Bert; Kang, Feng-Ching

2013-01-01

We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

Environmental Requirements Management

Energy Technology Data Exchange (ETDEWEB)

Cusack, Laura J.; Bramson, Jeffrey E.; Archuleta, Jose A.; Frey, Jeffrey A.

2015-01-08

CH2M HILL Plateau Remediation Company (CH2M HILL) is the U.S. Department of Energy (DOE) prime contractor responsible for the environmental cleanup of the Hanford Site Central Plateau. As part of this responsibility, the CH2M HILL is faced with the task of complying with thousands of environmental requirements which originate from over 200 federal, state, and local laws and regulations, DOE Orders, waste management and effluent discharge permits, Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) response and Resource Conservation and Recovery Act (RCRA) corrective action documents, and official regulatory agency correspondence. The challenge is to manage this vast number of requirements to ensure they are appropriately and effectively integrated into CH2M HILL operations. Ensuring compliance with a large number of environmental requirements relies on an organization’s ability to identify, evaluate, communicate, and verify those requirements. To ensure that compliance is maintained, all changes need to be tracked. The CH2M HILL identified that the existing system used to manage environmental requirements was difficult to maintain and that improvements should be made to increase functionality. CH2M HILL established an environmental requirements management procedure and tools to assure that all environmental requirements are effectively and efficiently managed. Having a complete and accurate set of environmental requirements applicable to CH2M HILL operations will promote a more efficient approach to: • Communicating requirements • Planning work • Maintaining work controls • Maintaining compliance

A Study on improvement of comprehensive environmental management system - activation of liberalized environmental management

Energy Technology Data Exchange (ETDEWEB)

Chung, Hweu Sung; Kang, Chul Goo [Korea Environment Institute, Seoul (Korea)

1998-12-01

As a part of improvement on a comprehensive environmental management system, this study was attempted to find an activating policy for a liberalized environmental management. This study provided an activation plan of reasonable environmental regulation reform and liberalized environmental management through the analysis of foreign examples and domestic situation. Furthermore, it analyzed an institutional mechanism for a smooth operation of liberalized environmental management. 68 refs., 5 figs., 51 tabs.

DOE methods for evaluating environmental and waste management samples

Energy Technology Data Exchange (ETDEWEB)

Goheen, S.C.; McCulloch, M.; Thomas, B.L.; Riley, R.G.; Sklarew, D.S.; Mong, G.M.; Fadeff, S.K. [eds.

1994-10-01

DOE Methods for Evaluating Environmental and Waste Management Samples (DOE Methods) is a resource intended to support sampling and analytical activities for the evaluation of environmental and waste management samples from U.S. Department of Energy (DOE) sites. DOE Methods is the result of extensive cooperation from all DOE analytical laboratories. All of these laboratories have contributed key information and provided technical reviews as well as significant moral support leading to the success of this document. DOE Methods is designed to encompass methods for collecting representative samples and for determining the radioisotope activity and organic and inorganic composition of a sample. These determinations will aid in defining the type and breadth of contamination and thus determine the extent of environmental restoration or waste management actions needed, as defined by the DOE, the U.S. Environmental Protection Agency, or others. The development of DOE Methods is supported by the Analytical Services Division of DOE. Unique methods or methods consolidated from similar procedures in the DOE Procedures Database are selected for potential inclusion in this document. Initial selection is based largely on DOE needs and procedure applicability and completeness. Methods appearing in this document are one of two types, {open_quotes}Draft{close_quotes} or {open_quotes}Verified{close_quotes}. {open_quotes}Draft{close_quotes} methods that have been reviewed internally and show potential for eventual verification are included in this document, but they have not been reviewed externally, and their precision and bias may not be known. {open_quotes}Verified{close_quotes} methods in DOE Methods have been reviewed by volunteers from various DOE sites and private corporations. These methods have delineated measures of precision and accuracy.

DOE methods for evaluating environmental and waste management samples

International Nuclear Information System (INIS)

Goheen, S.C.; McCulloch, M.; Thomas, B.L.; Riley, R.G.; Sklarew, D.S.; Mong, G.M.; Fadeff, S.K.

1994-10-01

DOE Methods for Evaluating Environmental and Waste Management Samples (DOE Methods) is a resource intended to support sampling and analytical activities for the evaluation of environmental and waste management samples from U.S. Department of Energy (DOE) sites. DOE Methods is the result of extensive cooperation from all DOE analytical laboratories. All of these laboratories have contributed key information and provided technical reviews as well as significant moral support leading to the success of this document. DOE Methods is designed to encompass methods for collecting representative samples and for determining the radioisotope activity and organic and inorganic composition of a sample. These determinations will aid in defining the type and breadth of contamination and thus determine the extent of environmental restoration or waste management actions needed, as defined by the DOE, the U.S. Environmental Protection Agency, or others. The development of DOE Methods is supported by the Analytical Services Division of DOE. Unique methods or methods consolidated from similar procedures in the DOE Procedures Database are selected for potential inclusion in this document. Initial selection is based largely on DOE needs and procedure applicability and completeness. Methods appearing in this document are one of two types, open-quotes Draftclose quotes or open-quotes Verifiedclose quotes. open-quotes Draftclose quotes methods that have been reviewed internally and show potential for eventual verification are included in this document, but they have not been reviewed externally, and their precision and bias may not be known. open-quotes Verifiedclose quotes methods in DOE Methods have been reviewed by volunteers from various DOE sites and private corporations. These methods have delineated measures of precision and accuracy

Managing diverse occupational therapy resources in a creative, corporate model.

Science.gov (United States)

Baptiste, S

1993-10-01

Two occupational therapy departments were amalgamated into a corporate whole and charged with the development of a workable, corporate structure. The departmental model which was developed served to enhance the concepts of quality of working life, employee autonomy, management team and quality circle theory. This paper provides a background from business and organizational literature, and outlines the development of the departmental model, in concert with the adoption of the client-centred model of occupational performance as a department basis for practice. This development was taking place concurrently with larger, institutional changes into a decentralized clinical programme management model. Discussion highlights the level of staff satisfaction with the changes, areas of concern during the development of the system and plans for the future growth. During this period of massive and critical change in the delivery of health care services, there has been a trend in restructuring health care institutions towards decentralized models. This paper will describe the experience of one occupational therapy department in developing an innovative departmental structure involving participatory management amalgamation. It is believed that the experience of the past occupational therapy work units with one viable option for a renewed management model. Staff skill sets can be maximized and optimal potential realized while faced with inevitable resource shrinkage and service reorganization.

Corporate Foresight and Strategic Decisions

DEFF Research Database (Denmark)

Gomez Portaleoni, Claudio; Marinova, Svetla Trifonova; Ul-Haq, Rehan

. It provides an extensive analysis of extant theories of corporate foresight and strategic management, brings in new notions and insights, and presents an in-depth case study exploration of corporate foresight of a European bank. The understanding of organizational future is influenced by the perceived......The investigation of the future of an organization has always captivated the attention of academics and business managers. Presently, the aspiration to entrench future-relevant insights into management practices is a must. Companies that have made attempts to use corporate foresight have generally...... dealt successfully with internal information sharing processes that in most cases have prepared them for the challenges of the future. Corporate Foresights and Strategic Decisions investigates the relationships between corporate foresight and management decision-making processes in organizations...

Calendar year 2004 annual site environmental report:Sandia National Laboratories, Albuquerque, New Mexico.

Energy Technology Data Exchange (ETDEWEB)

Montoya, Amber L.; Goering, Teresa Lynn; Wagner, Katrina; Koss, Susan I.; Salinas, Stephanie A.

2005-09-01

Sandia National Laboratories, New Mexico (SNL/NM) is a government-owned, contractor-operated facility owned by the U.S. Department of Energy (DOE), National Nuclear Security Administration (NNSA) and managed by the Sandia Site Office (SSO), Albuquerque, New Mexico. Sandia Corporation, a wholly-owned subsidiary of Lockheed Martin Corporation, operates SNL/NM. This annual report summarizes data and the compliance status of Sandia Corporation's environmental protection and monitoring programs through December 31, 2004. Major environmental programs include air quality, water quality, groundwater protection, terrestrial surveillance, waste management, pollution prevention (P2), environmental restoration (ER), oil and chemical spill prevention, and the National Environmental Policy Act (NEPA). Environmental monitoring and surveillance programs are required by DOE Order 450.1, Environmental Protection Program (DOE 2005) and DOE Order 231.1A, Environment, Safety, and Health Reporting (DOE 2004a). (DOE 2004a).

New Brunswick Power Environmental report, 1997

International Nuclear Information System (INIS)

1998-01-01

This report provides an overview of the environmental accomplishments, events, and challenges encountered by NB Power this year. Topics include: Corporate environmental management programs, regulatory, generation and the environment, transmission and distribution and the environment, marketing and customer service and the environment, future environmental initiatives and challenges

International Energy and Environmental Congress: Proceedings

Energy Technology Data Exchange (ETDEWEB)

1993-09-01

This document contains information presented at the International Energy and Environmental Congress `93 proceedings. Symposiums included demand-side management strategic directions; federal energy management; corporate energy management; and pollution control technologies. Individual reports from the symposiums are processed separately for the data bases.

Artificial persons against nature: environmental governmentality, economic corporations, and ecological ethics.

Science.gov (United States)

Northcott, Michael S

2012-02-01

Despite the 194 nation-state signatories to the global Convention on Biological Diversity, the conservation effort is failing to halt an ongoing spiral of decline in most habitats and ecological communities on land and ocean. Environmental ethicists argue that the failure to halt the unsustainable predation on the ecosystems that sustain industrial civilization is indicative of a moral as well as a scientific crisis. Principal ethical interventions in ecology include the ascription of value to species and ecosystems, wilderness ethics, and ecological virtue. Ecological virtue ethics identifies agency, character, institutions, and practices as crucial to moral formation and outcomes. However, the dominant role of the economic corporation in ecological destruction subverts a virtues approach. Corporations as fictive persons will not learn ecological virtue absent of legal and regulatory reform and the ecological education of business leaders and owners. © 2012 New York Academy of Sciences.

Corporate culture: It's impact on corporate life and business ...

African Journals Online (AJOL)

Corporate culture: It's impact on corporate life and business practices in Nigeria. ... on the work behaviour of management strategists and business policy makers. ... culture include, multinational organizations as well as mergers/acquisitions.

Not invented here : managing corporate innovation in a new era

NARCIS (Netherlands)

Vrande, van de V.J.A.

2007-01-01

Not Invented here: Managing Corporate Innovation in a New Era External technology sourcing as a means to develop new businesses is taking a more central role in established companies. Acquiring new technologies from outside the firm which speeds up the innovation process and complements internal R&D

The importance and role of the corporate governance mechanism in increasing the level of management efficiency

Directory of Open Access Journals (Sweden)

Đorđević Slaviša

2012-01-01

Full Text Available There is inherent conflict of interests between owners and managers. They try to solve it in different ways. In this paper we have tried to briefly introduce the most important internal mechanisms of corporate governance (monitoring by the board of directors, incentive system for managers, internal audit and the importance of institutional investors. The financial scandals that included the world-famous corporations as well as current world economic crisis suggests that the protection of owners should continue to work to improve existing or new solutions that will improve the level of corporate governance.

The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management

Directory of Open Access Journals (Sweden)

Aria Farah Mita

2014-04-01

Full Text Available The objective of this study is to investigate the relationship between related party transactions (RPT and earnings management. This study argues there is a different influence between RPT a priori likely to result in expropriation and RPT a priori not likely to result in expropriation. RPT a priori likely to result in expropriation creates an incentive to management or controlling shareholder to overstate income to cover or mask their expropriation. This study uses non-absolute discretionary accruals based on Kazsnik model to proxy earnings management. Corporate governance mechanism should reduce the incentive to overstate income in a company that involves in RPT a priori likely to result in expropriation. The results of this study show that the earnings management (income increasing is affected by the existence of RPT a priori likely to result in expropriation and corporate governance mechanism, but it is not affected by the size/value of the transactions. As expected, companies involving in RPT a priori likely to result in expropriation with weak corporate governance mechanism, tend to manage earnings that increase income. We find that strong corporate governance mechanism decreases the discretionary accruals in companies which have RPT a priori likely to result in expropriation.

Environmental management system

International Nuclear Information System (INIS)

2004-01-01

An Environmental Management System was implemented in ANAV in 1999, including the two nuclear sites of the Asco and Vandellos II nuclear power plants. This implementation entailed formulation of the ANAV Environmental Policy, preparation of an Environmental Management Plan (PLAGMA) supported by the Environmental Aspects Manuals (MASMA) of each site and their operating procedures, modification of the organizational structure to create the Environment Unit, in charge of implementing the SIGEMA, and the Environment Committee, the governing body that reviews the results obtained and environmental goals to be achieved, and direct involvement of all the different ANAV organization in continuous improvement of the SIGEMA implementation. Special attention is paid to evolution of the environmental indicators, to communication and specific training in environmental issues, and to waste management and the different programs for increasing waste recycling and assessment, as well as to minimization programs. The article details the different approaches used to improve the environmental results in these last five years, which have allowed ANAV to maintain the ISO-14001 Certification since 1999. (Author)

Environmental Protection and Value Creation

Directory of Open Access Journals (Sweden)

Faizah Darus

2016-01-01

Full Text Available The managers of corporations can play a significant role to protect the natural environment. This study aims to examine the environmental disclosure of 200Shariah compliant companies for 2013 and the subsequent effect of such disclosure for the organizations. The results of content analyses of the annual reports revealed that managers from the Plantation industry disclosed more environmental information. The regression analysis revealed a significant relationship between environmental information provided and the subsequent value created for the organizations. The findings of the study can help managers to position better their environmental strategy to enhance the overall value of their organizations.

Comprehensive Environmental Management Plan

International Nuclear Information System (INIS)

Hjeresen, D.L.

1994-01-01

The Environmental Management Program at Los Alamos National Laboratory is in the process of initiating and then implementing a Comprehensive Environmental Management Plan (CEMP). There are several environmental impact and compliance drivers for this initiative. The Los Alamos CEMP is intended to be a flexible, long-range process that predicts, minimizes, treats, and disposes of any waste generated in execution of the Los Alamos mission - even if that mission changes. The CEMP is also intended to improve stakeholder and private sector involvement and access to environmental information. The total quality environmental management (TQEM) process will benchmark Los Alamos to private sector and DOE operations, identify opportunities for improvement, prioritize among opportunities, implement projects, measure progress, and spur continuous improvement in Environmental Management operations

绿色供应链管理对制造企业绩效的影响%The Impact of Green Supply Chain Management on Corporate Performance

Institute of Scientific and Technical Information of China (English)

谢志明; 谢青青; 易玄

2015-01-01

Faced with the challenges of opportunities led by advanced manufacturing technolo-gy and the challenges formed by uniform global marketing,the green supply chain management is an important proposition to resolve problems between the development of manufacturing industry and its commitment to society and environment,which could promote the degree of environment friendliness and eventually improve the corporate performance.This paper takes 136 manufactur-ing enterprises of Guangzhou and Shenzhen as the research samples,structural equation model is used to explore the relationship among environmental collaboration,environmental monitoring and corporate performance.The results show that the green supply chain management can con-tain the social environmental responsibility information publicly and the general public engage-ment,provide new power to achieve the win-win situation between environmental performance and financial performance through the collaborated environmental management activities and the environmental violations monitoring and other aspects performed by upstream and downstream enterprises.%运用结构方程模型，依据广州、深圳两地共236家制造企业数据，考量环境协同、环境监督与企业绩效之间的关系。结果表明：绿色供应链管理将社会、环境责任信息公开和公众参与融入链式管理体系中，能协同上、下游企业环境管理活动，监督环境违规行为，实现环境绩效与财务绩效的双赢。

The Reputation Crisis: Risk Management Based Logical Framework to the Corporate Sustainability

OpenAIRE

Yilmaz, Ayse Kucuk; Kucuk, Ferziye

2010-01-01

Risk is a constituent part of both the business and the society in which we survive. Reputation is valuable assest for corporates in sustainable way. Integrating risk management with strategy-setting, such as an enterprise risk management (ERM) approach, helps an organization manage its risks to protect and enhance enterprise value in three ways. First, it helps to establish sustainable competitive advantage. Second, it optimizes the cost of managing risk. Third, it helps management improve b...

Environmental management system in companies

International Nuclear Information System (INIS)

Bonanno, C.

1995-01-01

The environmental management system, as the whole coordinated initiatives 'environmental oriented' introduced by companies in their organization, is discussed. Strategic weight that companies have to be present at the environmental management system is enlisted. Finally, the new professional figures of environmental technicians and environmental manager is discussed

The Management of Training in Multinational Corporations: Comparative Case Studies.

Science.gov (United States)

Noble, Charles

1997-01-01

Case studies of British and Australian multinational corporations in the food and drink industry investigated how training and development are managed. Competency-based education and industry boards are important elements in both countries. Lack of a training culture in the industry and little innovation in training were observed. (SK)

Integration of CATIA/Smarteam into CERN's corporate engineering data management system

CERN Document Server

Hakulinen, Timo; Friman, Per Olof; Pettersson, Thomas Sven; Van Uytvinck, E; Widegren, David; Fournier, G

2008-01-01

We present a short overview of the strategy defined to integrate the 3D CAD system CATIA/Smarteam into CERN's corporate Engineering and Equipment Data Management System (EDMS), which is used to manage the information about the Laboratory's installations and technical infrastructure. A brief description of the existing EDMS architecture is given, describing the available project life cycle management features, including CATIA/Smarteam. An overview of the design office requirements on the new CAD system is also presented.

Calendar Year 2013 Annual Site Environmental Report for Sandia National Laboratories, Albuquerque, New Mexico

International Nuclear Information System (INIS)

Griffith, Stacy

2014-01-01

Sandia National Laboratories, New Mexico is a government-owned/contractor-operated facility. Sandia Corporation, a wholly owned subsidiary of Lockheed Martin Corporation, manages and operates the laboratory for the U.S. Department of Energy (DOE), National Nuclear Security Administration (NNSA). The DOE/NNSA, Sandia Field Office administers the contract and oversees contractor operations at the site. This annual report summarizes data and the compliance status of Sandia Corporation's sustainability, environmental protection, and monitoring programs through December 31, 2013. Major environmental programs include air quality, water quality, groundwater protection, terrestrial surveillance, waste management, pollution prevention, environmental restoration, oil and chemical spill prevention, and implementation of the National Environmental Policy Act. Environmental monitoring and surveillance programs are required by DOE Order 231.1B, Environment, Safety, and Health Reporting (DOE 2012).

Corporate corruption of the environment: sustainability as a process of compromise.

Science.gov (United States)

Nyberg, Daniel; Wright, Christopher

2013-09-01

A key response to environmental degradation, climate change and declining biodiversity has been the growing adoption of market principles in an effort to better value the social good of nature. Through concepts such as 'natural capitalism' and 'corporate environmentalism', nature is increasingly viewed as a domain of capitalist endeavour. In this article, we use convention theory and a pluralist understanding of social goods to investigate how the social good of the environment is usurped by the alternate social good of the market. Through analysis of interviews with sustainability managers and corporate documentation, we highlight how organizational actors employ compromise to temporally settle disputes between competing claims about environmental activities. Our findings contribute to an understanding of the processes of empirically grounded critique and the under-theorized concept of compromise between social goods. Rather than protecting the environment, the corporate promotion of sustainability facilitates the corruption of the social good of the environment and its conversion into a market commodity. © London School of Economics and Political Science 2013.

Environmental management the supply chain perspective

CERN Document Server

Wong, Christina W Y; Lun, Y H Venus; Cheng, T C E

2015-01-01

In view of the increasing quest for environmental management in businesses, this book provides a good reference to firms to understand how they may manage their supply chains to improve business and environmental performance. The book consists of six chapters covering such topics as environmental management, environmental management practices with supply chain efforts, collaborative environmental management, organizational capabilities in environmental management, environmental disclosure, and closed-loop supply chains. The book presents theory-driven discussions on the link between environmental management and business performance in the context of supply chain management. The book will be useful for firms to learn from the research findings and real-life cases to develop plans to implement environmental management practices jointly with supply chain partners.

Calendar year 2003 annual site environmental report for Sandia National Laboratories, New Mexico.

Energy Technology Data Exchange (ETDEWEB)

Wagner, Katrina; Sanchez, Rebecca V.; Mayeux, Lucie; Koss, Susan I.; Salinas, Stephanie A.

2004-09-01

Sandia National Laboratories, New Mexico (SNL/NM) is a government-owned, contractor-operated facility owned by the U.S. Department of Energy (DOE), National Nuclear Security Administration (NNSA) and managed by the Sandia Site Office (SSO), Albuquerque, New Mexico. Sandia Corporation, a wholly-owned subsidiary of Lockheed Martin Corporation, operates SNL/NM. This annual report summarizes data and the compliance status of Sandia Corporation's environmental protection and monitoring programs through December 31, 2003. Major environmental programs include air quality, water quality, groundwater protection, terrestrial surveillance, waste management, pollution prevention (P2), environmental restoration (ER), oil and chemical spill prevention, and the National Environmental Policy Act (NEPA). Environmental monitoring and surveillance programs are required by DOE Order 450.1, ''Environmental Protection Program'' (DOE 2003a) and DOE Order 231.1 Chg.2, ''Environment, Safety, and Health Reporting'' (DOE 1996).

Cultural Conditions in Diversity Management: The Case Study of the Corporation Operating in the Transportation and Logistics Industry

Directory of Open Access Journals (Sweden)