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Sample records for corporate environmental management

  1. 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...

  2. 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...

  3. Corporate environmental management and information technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2001-01-01

    for mapping information technology. Using this framework it focuses on the use of information technology in corporate environmental management, describes the market for standard environmental management information systems and implementation experiences from one large international company....... software, the Internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper looks at the relations between corporate environmental management and information technology. First it presents a framework......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  4. Corporate environmental management and information technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2001-01-01

    for mapping information technology. Using this framework it focuses on the use of information technology in corporate environmental management, describes the market for standard environmental management information systems and implementation experiences from one large international company....... software, the Internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper looks at the relations between corporate environmental management and information technology. First it presents a framework......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  5. Corporate Environmental Management and Information Technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2000-01-01

    Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, producti...... framework for the use of information technology in corporate environmental management (CEM), describes the market for standard environmental management information systems solutions, what main functionalities are available and what main trends are visible....

  6. Recapturing the corporate environmental management research agenda

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning

    2009-01-01

    of corporate environmental management, and to identify any new critical and innovative research which moves beyond the compliance and certification approach. It discusses the threatening effects of consumption and industrialization which the decision makers worldwide have continuously face during the past....

  7. Corporate Environmental Management and Information Technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2000-01-01

    framework for the use of information technology in corporate environmental management (CEM), describes the market for standard environmental management information systems solutions, what main functionalities are available and what main trends are visible....... software, the internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper explores the relations between environmental management and information technology in general terms. It offers a classification......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  8. Analysis of Corporate Environmental Management: Methodological Aspects

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2001-01-01

    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 briefly discuss how information on the actual extent of environmental management in Danish companies and the way it is applied has been collected based......Human activities cannot avoid influencing conditions in the natural environment one way or the other. This includes as well common activities in the business sector. But during the past few decades, environmental disasters in Seveso and Bhopal, and the Exxon Valdes oil spill in Alaska have...... 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...

  9. Recapturing the corporate environmental management research agenda

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning

    2009-01-01

    The article focuses on the identification of the subjective contradictions and tensions which exists between an industry and its various stakeholders. It provides information on the purpose of the article, which is to pause and take stock of the most recent developments within the field of corpor......The article focuses on the identification of the subjective contradictions and tensions which exists between an industry and its various stakeholders. It provides information on the purpose of the article, which is to pause and take stock of the most recent developments within the field...... of corporate environmental management, and to identify any new critical and innovative research which moves beyond the compliance and certification approach. It discusses the threatening effects of consumption and industrialization which the decision makers worldwide have continuously face during the past....

  10. Corporate Sustainability Management and Environmental Ethics

    DEFF Research Database (Denmark)

    Schuler, Douglas; Rasche, Andreas; Etzion, Dror

    2017-01-01

    business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature......This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior (i.e., sustainable resource use, conservation and preservation, rights-based perspectives, and deep...

  11. Social and Environmental Issues in Corporative Management: A Romanian Story

    Directory of Open Access Journals (Sweden)

    Cornelia DASCĂLU

    2011-12-01

    Full Text Available The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in terms of compliance with environmental management systems requirements. The main objective is to assess the current state of environmental management implementation and identifies relevant social and environmental issues that companies use to include in corporate management. The current agenda would allow developing a framework for environmental management implementation in Romanian entities, in order to assume the corporate social responsibility.

  12. Statistics and Corporate Environmental Management: Relations and Problems

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

    Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... specific use in corporate environmental management systems. This paper will address some of the special problems related to the use of statistical techniques in corporate environmental management systems. One important aspect of this is the interaction of internal decisions and activities with conditions...

  13. Social and Environmental Issues in Corporative Management: A Romanian Story

    OpenAIRE

    Cornelia DASCĂLU; Caraiani, Chiraţa; Gina Raluca GUŞE; Camelia Iuliana LUNGU; Anca CODREANU

    2011-01-01

    The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in terms of compliance with environmental management systems requirements. The main objective is to assess the current state of environmental management implementation and identifies relev...

  14. Have Trends in Corporate Environmental Management Influenced Companies' Competitiveness?

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2006-01-01

    Over the past two to three decades, corporate environmental management has gradually developed into a more mature discipline. Many companies have incorporated environmental considerations into their activities in order to eliminate or reduce the impact of these activities on the natural environment...

  15. Differentiation-Based Analysis of Environmental Management and Corporate Performance

    Institute of Scientific and Technical Information of China (English)

    SHAN Dong-ming; MU Xin

    2007-01-01

    By building a duopoly model based on product differentiation, both of the clean firm's and the dirty firm's performances are studied under the assumptions that consumers have different preferences for the product environmental attributes, and that the product cost increases with the environmental attribute. The analysis results show that under either the case with no environmental regulation or that with a tariff levied on the dirty product, the clean firm would always get more profit. In addition, the stricter the regulation is, the more profit the clean firm would obtain. This can verify that from the view of product differentiation, a firm could improve its corporate competitiveness with environmental management.

  16. Improving global environmental management with standard corporate reporting.

    Science.gov (United States)

    Kareiva, Peter M; McNally, Brynn W; McCormick, Steve; Miller, Tom; Ruckelshaus, Mary

    2015-06-16

    Multinational corporations play a prominent role in shaping the environmental trajectory of the planet. The integration of environmental costs and benefits into corporate decision-making has enormous, but as yet unfulfilled, potential to promote sustainable development. To help steer business decisions toward better environmental outcomes, corporate reporting frameworks need to develop scientifically informed standards that consistently consider land use and land conversion, clean air (including greenhouse gas emissions), availability and quality of freshwater, degradation of coastal and marine habitats, and sustainable use of renewable resources such as soil, timber, and fisheries. Standardization by itself will not be enough--also required are advances in ecosystem modeling and in our understanding of critical ecological thresholds. With improving ecosystem science, the opportunity for realizing a major breakthrough in reporting corporate environmental impacts and dependencies has never been greater. Now is the time for ecologists to take advantage of an explosion of sustainability commitments from business leaders and expanding pressure for sustainable practices from shareholders, financial institutions, and consumers.

  17. How Does Implementation of Environmental Management System Contribute to Corporate Sustainability Management

    Directory of Open Access Journals (Sweden)

    Lucie Vnoučková

    2014-01-01

    Full Text Available Corporate sustainability management (CSM appears to be an important issue for current management. The aim of the paper is to identify what determinants of sustainability management are examined in the literature and discuss the contribution of environmental management system (EMS to CSM based on experiences of selected Czech organizations with implemented EMS according to ISO 14001. The data for the survey was gathered from 222 organizations (N = 1265 who have already implemented EMS. The results show there is a basic knowledge of sustainability concept in the surveyed Czech organizations. Perceived improvements of EMS implementation in Czech organizations are mainly in the area of environmental performance, economic performance, relationship with involved parties and social issues. Based on the implementation of EMS, the organizations take care about corporate sustainability (about the areas of environmental aspects and impacts of the organization. Improved environmental performance has been linked with process and product cost improvements and lower risk factors.

  18. Corporate sustainability, social responsibility and environmental management : an introduction to theory and practice with case studies

    OpenAIRE

    Camilleri, Mark Anthony

    2017-01-01

    Responsible behaviours are increasingly being embedded into new business models and strategies that are designed to meet environmental, societal and governance deficits. Therefore, the notions of Corporate Sustainability, Social Responsibility and Environmental Management have become very popular among academia as corporations are moving beyond transparency, business ethics and stakeholder engagement. This book provides business students and scholars with a broad analysis on the subject ...

  19. EMPLOYEES’ EMPOWERMENT AND MATURITY LEVELS OF CORPORATE ENVIRONMENTAL MANAGEMENT IN COMPANIES: A FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Charbel José Chiappetta Jabbour

    2013-09-01

    Full Text Available This paper discusses a human resource management dimension that is rarely integrated with the theme of corporate environmental management: the employees’ empowerment .Indeed, human resources dimensions are considered non-technical factors that directly affect the integration of environmental performance in companies. Among these dimensions of human resources necessary for environmental management, we highlight the empowerment of employees. Thus, this research provides theoretical basis on environmental management in company and on employee empowerment and the integration of these themes. Finally, a framework for an effective corporate environmental management through empowerment is presented. We intend to contribute in this way for management researchers and organizational leaders, within a scope still scarce of theoretical articulations.

  20. Transnational Environmental Management between Corporate Guidelines and Local Practices

    DEFF Research Database (Denmark)

    Wangel, Arne

    2004-01-01

    is inspired by current research on the case of Carlsberg Breweries, which relates to one of the three main settings (Georg & Jørgensen 2003, 4) for the study of the implementation of environmental management initiatives, i.e. as part of the internal control strategies of multinational companies...

  1. Have trends in adoption of corporate environmental management influenced companies' competitiveness?

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2003-01-01

    activities. The question is, however, if managers envisage corporate environmental initiatives as a challenge leading to strategic options, which at the end may influence the competitive situation of a company or are they seen as just another burden? Based on a series of surveys this paper reports......Corporate environmental management turned into a more formulated concept and a new managerial discipline two to three decades ago. 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...... on the trends in implementing corporate environmental management in Danish industry up till the entrance of the new millennium in order to identify if there has been any related effects on the competitiveness....

  2. Transnational Environmental Management between Corporate Guidelines and Local Practices

    DEFF Research Database (Denmark)

    Wangel, Arne

    2004-01-01

    is inspired by current research on the case of Carlsberg Breweries, which relates to one of the three main settings (Georg & Jørgensen 2003, 4) for the study of the implementation of environmental management initiatives, i.e. as part of the internal control strategies of multinational companies......The aim of this brief paper is to raise two inter-related points of discussion on ISO certification as a travelling concept. One concerns the focus on ISO 14000 global standards as a concept being appropriated to different contexts, translated and transformed to perform in a new context. The second...

  3. The Influence of Corporate Governance Perception Index, Profit Management, and Industrial Type To Environmental Disclosure.

    Directory of Open Access Journals (Sweden)

    Amanda Chrysanti

    2015-12-01

    Full Text Available Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure.

  4. Corporate governance and proactive environmental management in Novo Hamburgo and neighbouring cities, Brazil.

    Science.gov (United States)

    Naime, R; Spilki, F R; Nascimento, C A

    2015-05-01

    This study compiled data on environmental auditing and voluntary certification of environment-friendly businesses of the Commercial and Industrial Association of Novo Hamburgo, Campo Bom and Estância Velha and analysed them according to classical environmental management principles: sustainable development and corporate governance. It assessed the level of application of the concepts of corporate governance to everyday business in companies and organisations and estimated how the interconnection and vertical permeability of these concepts might help to make bureaucratic environmental management systemic, proactive and evaluative, changes that may add great value to the operations evaluated. Results showed that, when analysing only audited items not directly defined in legislation, no significant changes were identified. The inclusion of more advanced indices may promote the transition from bureaucratic management, which meets regulated environmental standards only satisfactorily, into proactive and systemic environmental management, which adds value to companies and helps to perpetuate them. Audited and analysed data did not reveal actions that depend on the internal redistribution of power and the interconnection or verticality of attitudes that may materialize concepts of corporate governance.

  5. Sustainability and corporate environmental focus

    DEFF Research Database (Denmark)

    Madsen, Henning; Sinding, Knud; Ulhøi, John Parm

    1997-01-01

    consists of six more sections. The first sets the stage by discussing the implications for companies of taking the concept of sustainability seriously. Then, after describing the methodology used in the study, the information from the survey is examined in three main areas dealing with general...... environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed....

  6. Sustainability and corporate environmental focus

    DEFF Research Database (Denmark)

    Madsen, Henning; Sinding, Knud; Ulhøi, John Parm

    1997-01-01

    In the past five to ten years, interest in the environmental roles of firms and their efforts in this area has grown enormously, first as a specialised field and more recently as an accepted element in the more mainstream management tradition. The increasing interest in firms and the environment...... has ranged widely, including different aspects of corporate environmental management, dedicated "green accounting" and "green auditing" and consumer behaviour and "green marketing". Furthermore, this growth has taken place against a background of generally increasing environmental awareness. The paper...... environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed....

  7. Management of Transpetro's corporate social and environmental responsibility in the midwest of Brazil

    Energy Technology Data Exchange (ETDEWEB)

    Brito, Walderes [Universidade Federal de Goias, Goiania, Goias (Brazil); Bortolon, Carlos Roberto; Castro, Newton Camelo de; Machado Cardoso, Guilherme [Transpetro, Goiania, Goias (Brazil); Da Silva, Simone Rodrigues [ATP Engenharia, Goiania, Goias (Brazil)

    2010-07-01

    Since 2003, all Transpetro sites have been certified by quality, environment, and operational safety and health international standards. However, compliance with corporate social and environmental responsibility policies is not always the case in every regional business unit. The purpose of this paper is to present an experiment initiated in 2008 to meet this challenge and develop mechanisms for monitoring performance along various parameters at a regional scale. This experiment was carried out at the Transpetro land and oil terminals in the Midwest of Brazil. A team of management professionals was put together and an appropriate methodology was selected. The results from this analysis showed that social and environmental responsibilities can be conveniently and successfully managed at the local level and that this function is highly relevant to a company's operations. This study proved that local social responsibility mechanisms should be used to foster the maturing of corporate citizenship.

  8. The importance of environmental champions for corporate energy management : comparing manufacturing firms to service sector businesses

    Energy Technology Data Exchange (ETDEWEB)

    Gliedt, T.; Parker, P. [Waterloo Univ., ON (Canada). Dept. of Geography and Environmental Management

    2010-07-01

    Businesses of all sizes and types use large amounts of energy and emit greenhouse gases and must therefore be included in community energy planning. As an environmentally sound alternative to standard grid electricity, green electricity is considered an important energy management option for organizations wishing to address climate change. Businesses that voluntarily purchase green electricity include multi-national corporations in the primary and secondary sectors, such as agriculture, mining and manufacturing. They consume large quantities of energy and therefore have large environmental footprints. Smaller tertiary and quaternary sector businesses such as retail, health care and education, consume less energy but are also voluntarily purchasing green electricity. This paper examined if the factors that influence the decision process to purchase green electricity differ between primary and secondary sector firms, and smaller tertiary and quaternary businesses. Two models were outlined describing factors that influence proactive environmental management initiatives in firms. A summary of the corporate health and safety and total quality management literature was used to question if institutional experience with those established structures should spillover and support energy management initiatives. The results of a cluster analysis suggested that primary and secondary firms, as well as smaller and less hierarchical tertiary and quaternary businesses, are strongly influenced by environmental champions to voluntarily purchase green electricity. 41 refs., 3 tabs., 2 figs.

  9. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

  10. 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.

  11. Corporate environmentalism and environmental innovation.

    Science.gov (United States)

    Chang, Ching-Hsing; Sam, Abdoul G

    2015-04-15

    Several papers have explored the effect of tighter environmental standards on environmental innovation. While mandatory regulation remains the central tenet of US environmental policy, the regulatory landscape has changed since the early 1990s with the increased recourse by federal and state agencies to corporate environmentalism--voluntary pollution prevention (P2) by firms--to achieve environmental improvements. We therefore estimate the effects of voluntary P2 activities on the patenting of environmental technologies by a sample of manufacturing firms. With our panel data of 352 firms over the 1991-2000 period, we adopt an instrumental variable Poisson framework to account for the count nature of patents and the endogeneity of the P2 adoption decision. Our results indicate that the adoption of voluntary P2 activities in the manufacturing sector has led to a statistically and economically significant increase in the number of environmental patents, suggesting that corporate environmentalism can act as a catalyst for investments in cleaner technologies. Our findings are internationally relevant given the increasing ubiquity of corporate environmentalism in both developed and developing economies. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. Managing strategic and corporate change within a turbulent environmental context : a strategic management approach

    OpenAIRE

    2014-01-01

    D.Com. Traditional strategic management thinking is no longer appropriate within a prevailing context of discontinuous and rapid environmental change. A swiftly changing environment necessitates the need for a new approach to strategic management. Executives frequently experiences great difficulty. in managing strategic and organizational change. Managing strategic change requires a new way of dealing with the future, one often requiring executives to go against practice anchored in experi...

  13. 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...

  14. 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

  15. 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......-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...... 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...

  16. Managing Corporate Reputation Through Corporate Branding

    DEFF Research Database (Denmark)

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

    2012-01-01

    -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......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...

  17. The Firm-Nature Relationship: Monitoring Adoption and Implementation of Corporate Environmental Management during the last Decade

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2004-01-01

    During the last decades there has been an increasing focus on the firm-nature relationship. As a consequence some companies have started to take actions on a voluntarily basis whereas others have been forced to do it by introduction of legislation or economic regulation. This paper describes...... the analyses of three surveys on adoption and implementation of corporate environmental management in Danish industry carried out through the last decade....

  18. 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 us

  19. 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.

  20. Corporate information management guidance

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-08-01

    At the request of the Department of Energy`s (DOE) Information Management (IM) Council, IM representatives from nearly all Headquarters (HQ) organizations have been meeting over the past year as the Corporate Guidance Group (CGG) to develop useful and sound corporate information management (IM) guidance. The ability of the Department`s IM community to develop such unified guidance continues to be critical to the success of future Departmental IM planning processes and the establishment of a well-coordinated IM environment between Headquarters and field organizations. This report, with 26 specific corporate IM guidance items documented and unanimously agreed to, as well as 12 items recommended for further development and 3 items deferred for future consideration, represents a highly successful effort by the IM community. The effort has proven that the diverse DOE organizations can put aside individual preferences and work together towards a common and mutually beneficial goal. In examining most areas and issues associated with information management in the Department, they have developed specific, far-reaching, and useful guidance. The IM representatives recommend that the documented guidance items provided in this report and approved by the DOE IM Council be followed by all IM organizations. The representatives also strongly recommend that the guidance process developed by the CGG be the single process for developing corporate IM guidance.

  1. Complex Evaluation Model of Corporate Energy Management

    OpenAIRE

    Ágnes Kádár Horváth

    2014-01-01

    With the ever increasing energy problems at the doorstep alongside with political, economic, social and environmental challenges, conscious energy management has become of increasing importance in corporate resource management. Rising energy costs, stricter environmental and climate regulations as well as considerable changes in the energy market require companies to rationalise their energy consumption and cut energy costs. This study presents a complex evaluation model of corporate energy m...

  2. Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

    The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.

  3. Evaluating corporate environmental reporting

    NARCIS (Netherlands)

    Kolk, A.

    1999-01-01

    In the field of environmental reporting, three recent tendencies can be noted. Firstly, some countries have started to impose legal obligations on firms. Secondly, a less stringent, implicit societal demand to be open on environmental issues has arisen from both primary and secondary stakeholders. T

  4. 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...... Danish firms were selected for the study. Furthermore, new statistical analyses of data from 4 other recent and related empirical studies have (after permission) been analysed and included in this study, which all in all makes the total number of analysed firms close to 900 enterprises....

  5. Enterprise-Level Motivations, Regulatory Pressures, and Corporate Environmental Management in Guangzhou, China.

    Science.gov (United States)

    Tang, Shui-Yan; Li, Pansy Honying; Fryxell, Gerald E; Lo, Carlos Wing-Hung

    2015-09-01

    This study examines the effects of internal motivations and external pressures on the integration of environmental management (EM) practices within manufacturing operations in China. The moderating role of perceptions toward the regulatory process is also considered along with comparisons between wholly Chinese-owned and foreign-owned enterprises. From a sample of 131 manufacturing companies in the Guangzhou area, it was found that the salience of fees and fines has a strong positive influence on perceptions toward the regulator (the local Environmental Protection Bureau, EPB). This also has a positive effect on perceptions toward regulations themselves for foreign-owned enterprises. Business-case motivations for EM positively shape enterprise perceptions toward regulations, whereas risk-reduction motivations have a negative effect on perceptions toward regulations in foreign-owned enterprises. Enterprise perceptions toward the regulatory process have direct effects on the integration of EM practices in wholly Chinese-owned enterprises, but in opposite directions. While positive perceptions toward regulations have positive influence, positive perceptions toward regulators (i.e., the EPB) negatively affect it. Overall, these results indicated that promoting the adoption of EM practices depends on convincing business leaders that EM practices contribute to profit making. The regulatory process can potentially promote these practices, but measures need to be taken to ensure that the regulator is not co-opted by the regulated, especially in wholly Chinese-owned enterprises.

  6. Delineation of the corporate use of Environmental Information Systems (EIS: Selected cases of the Corporate Organizations in Tanzania

    Directory of Open Access Journals (Sweden)

    Felichesmi Selestine Lyakurwa

    2013-11-01

    Full Text Available Environmental information systems are essential platforms for the provision of adequate and relevant information necessary for the planning and decision making for greener production. Corporate use of Environmental Information Systems gained several benefits in the global and local markets. Nevertheless, there was no documentation to explain the extent to which corporate organizations utilize available Environmental Information Systems in Tanzania. This study used purposive sampling with informants being workers from the strategic, tactical and control functions of the corporate organization. Moreover, data collection involved survey of 50 corporate organizations in Dar es Salaam, Arusha, Moshi and Morogoro councils, with 71 respondents. The collected data includes exploration of the extent to which corporate management functions utilize available Environmental Information Systems in Tanzania. The study identified various corporate environmental management functions performed at all levels of the corporate organization, in which workers spends less than one hour on the environmental information systems available. The results also revealed that, there is adequate utilization of available Environmental Information Systems for environmental management. Therefore, the research outcomes provides inputs to corporate organization unit managers, corporate owners and other environmental stakeholders on the extent of the systems’ use as well as sharing experience on different environmental management systems used worldwide. Keywords: Environmental information system, corporate organization, Tanzania, management

  7. 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...

  8. 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.

  9. The Politics of Stakeholder Influence in Corporate Environmental Governance

    DEFF Research Database (Denmark)

    Backer, Lise

    2006-01-01

    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...

  10. Corporate sustainability: environmental, social, economic and corporate performance

    OpenAIRE

    Alena Kocmanová; Marie Dočekalová

    2011-01-01

    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 environme...

  11. 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.

  12. Accounting provision for corporate management system functioning

    OpenAIRE

    Пилипенко, Олексій Іванович

    2017-01-01

    The peculiarities of accounting provision for corporate management system functioning have been considered. The levels and basic problems of accounting organization in corporations have been determined.

  13. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

    Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack ...

  14. 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.

  15. Are Corporate Carbon Management Practices Reducing Corporate Carbon Emissions?

    OpenAIRE

    Doda, B; Gennaoli, C; Gouldson, A; Grover, D.; Sullivan, R.

    2016-01-01

    This paper is the first large scale, quantitative study of the impact of corporate carbon management practices on corporate greenhouse gas (GHG) emissions. Using data for 2009 and 2010 from the Carbon Disclosure Project survey, we find little compelling evidence that commonly adopted management practices are reducing emissions. This finding is unexpected and we propose three possible explanations for it. First, it may be because corporate carbon data and management practice information have n...

  16. 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.

  17. 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.

  18. Elements of environmental management

    National Research Council Canada - National Science Library

    Antweiler, Werner

    2014-01-01

    ... important area of expertise. This book is an interdisciplinary texbook that integrates corporate environmental strategy with environmental economics, environmental law, and environmental engineering...

  19. The Corporate Communication Manager.

    Science.gov (United States)

    Harris, Thomas E.; Bryant, Jennings

    1986-01-01

    Reports the results of a survey of Fortune 500 companies regarding the position of communications manager. Profiles the responsibilities, typical salary, and usefulness of the position as perceived by respondents. (MS)

  20. Corporate Environmental Disclosures in the Nigerian Manufacturing ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... among countries in different regions, corporate environmental disclosures .... generalized perception or assumption that the actions of an entity are desirable .... that of Teoh & Thong (1984) where companies in the Malaysian.

  1. The Management Mechanism Design of Corporate Entrepreneurship

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The corporate entrepreneurship has become an important part in the business mana gement as well as a worldwide fashion. Traditional management idealism, organiza tion structure, management technology and enterprise culture have influenced the further step of the whole process to some extent. Therefore, manager should sea rch for the plausible management mechanism with an aim to support the corporate entrepreneurship. It includes strengthening the corporate risk-taking, setting up motivation mechanism for...

  2. Environmental Management in Product Chains

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard; Forman, Marianne

    2009-01-01

    ). 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...... 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...

  3. 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...

  4. 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...

  5. Environmental Factors Influencing Corporate Governance

    Directory of Open Access Journals (Sweden)

    Araniyar C. Isukul

    2015-05-01

    Full Text Available With the enthronement of democratic governance in Nigeria, there is the expectation that democracy would strengthen political institutions, regulatory institutions, and governance effectively, and by so doing, create an enabling environment for good corporate governance practices to thrive. This research uses data from World Bank Governance indicators for three countries, Nigeria, South Africa, and Egypt, and examines how institutional quality has changed from 1996 to 2012. The research methodology used in investigating this research is a cross-country research analysis. The findings of this research reveal that the adoption of democratic institutions has not significantly increased the institutional quality of political and regulatory institutions in Nigeria. On the contrary, there has been an increasing trend of political instability and violence; however, there appears to be significant improvement in freedom of the press, democracy has allowed pressed freedom to thrive.

  6. Environmental Management in Product Chains

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard; Forman, Marianne

    2009-01-01

    ). 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......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...... 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...

  7. The role of employees in corporate environmental activities

    DEFF Research Database (Denmark)

    Forman, Marianne; Jørgensen, Michael Søgaard

    1999-01-01

    An outline of a study of case studies of the social shaping of employee participation in corporate environmental activities......An outline of a study of case studies of the social shaping of employee participation in corporate environmental activities...

  8. 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.

  9. CORPORATE ENVIRONMENTAL RESPONSIBILITY DAN PENINGKATAN KUALITAS FISIK PANTAI KUTA, BALI

    Directory of Open Access Journals (Sweden)

    I Wayan Yudiartana

    2015-07-01

    Full Text Available This study aims at determining corporate environmental (CER responsibilities along Kuta Beach(Bali in relation to future forms of development, specifically the disposal of waste. For the lastone and a half decades, this situation has generated such serious problems that the involvement ofall stakeholders is now critical if issues are to be solved in generating a garbage free environment.The engagement of corporate hotel developers is viewed as an absolute determinant of suchimprovement. Here, not only is an ecologically sound approach to waste management whollynecessary, but the provision of associated infrastructure surfaces as a vital component in theprocess.

  10. 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...... to the question of legitimacy of the corporation in the modern world are presented, in particular, a number of American approaches that are related to institutional theory and recent efforts to determine the legitimacy of management and corporations. Finally, we briefly discuss Habermas’s concept of legitimacy...... as the foundation of corporate citizenship....

  11. THE IMPACT OF ENVIRONMENTAL MANAGEMENT SYSTEMS (EMSs AND ISO 14001 STANDARDS ON CORPORATE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    Dajana Grandic

    2017-02-01

    Full Text Available This paper is based on the systematic literature review method and investigates the impacts of the EMS and ISO 14001 Standards towards corporate performance. Two units are considered through the methodology of research; firm size and market orientation. The evidence comes from the analysed dataset of 19 papers. Aggregated search results show that global firms orientated towards export have a higher probability to achieve product and process innovation than companies who focus primarily on regional and local markets due to higher competition in the global market. Moreover, firms who adopted EMS and ISO 14001 standard have a greater impact on performance, a positive influence on innovation and commitment to the environment related to company targets than those firms who did not apply it. The results of this research could be interesting for both investors and academics to know how the voluntary adoption of these two standards affects corporate performance.

  12. CENTRALIZED MANAGEMENT FEATURE OF THE CORPORATIVE GOVERNANCE

    OpenAIRE

    GABRIELA MARIAN; DANIEL BOTEZ

    2011-01-01

    The main form of organization of the economic activity in the world economy of the 21st century is the corporation. To provide success and efficient circulation of a capital, corporations must comply with the following features: investors responsibility, free transfer of capital, juridical personality, centralized management.

  13. LIQUIDITY MANAGEMENT AND CORPORATE RISK

    Directory of Open Access Journals (Sweden)

    Fenyves Veronika

    2011-07-01

    Full Text Available The consequence of the economic crisis, the access of the external financing resources was narrowed significantly and lenders had became more cautious. This meant that the external source providers analyze more thoroughly the source claimants, and they also need to be more aware of their situation, to submit well founded loan applications to financial institutions. The other aspect is why the indicators presented in the study, the firms should be addressed much more thoroughly than ever before to have a much better understanding their situation, to recognize the sources of internal funding opportunities, and to use more efficiently the available internal resources. However, analysts should be aware of which are the ratios which should be paid a special attention and which ones are essential to assess a given situation, knowing them they can properly inform the leaders as well as to give an appropriate help to the decision makers. To ensure the appropriate level of internal resources the company's activity is continuous financing closely related to the working capital management. The other reason is why the working capital management coming into view - which is linked to the previous one - that longer and longer payment periods have emerged in the corporate sales, in point of fact there is a significant increase in commercial lending period, the companies must be able to finance this period. The working capital is essential for companies to determine their short-term financial positions. A significant change in working capital provides an important information to the company's various stakeholders, and this is especially true for the net working capital. The working capital analysis is one way the company's creditability evaluation, and helps also to better understand the company's normal business cycle.

  14. Consideration Regarding Diagnosis Analyze of Corporate Management

    Directory of Open Access Journals (Sweden)

    Mihaela Ciopi OPREA

    2009-01-01

    Full Text Available Diagnosis management aims to identify critical situations and positive aspectsof corporate management. An effective diagnosis made by a team with thestatus of independence from the organization’s management is for managers auseful feedback necessary to improve performance. The work presented focuseson the methodology to achieve effective diagnosis, considering multitudecriteria and variables to be analyzed.

  15. 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

  16. Environmental management

    Energy Technology Data Exchange (ETDEWEB)

    Simpson, R.

    2001-04-01

    The Alberta Chamber of Resources (ACR) believes that resource development and environmental management should be achieved through consultation and cooperation processes. The ACR, through the Land and Resource Partnership (LRP) regarding the Species at Risk Act (SARA), is involved in the consultation process with the Federal government. The aim is to achieve consensus and equilibrium between the interests of environmental organizations and industry while protecting species at risk. One of the important issues examined concerns regulatory takings (restrictions on the use of land) and compensation for the loss of use of land, which has no precedent in Canada. At the request of the government, Dr. Pearse, a scientist specializing in economics and forestry at the University of British Columbia (UBC), conducted a study on the topic and submitted a report to the government. Representatives of the ACR had met with Dr. Pearse to make their views known. The ACR disagrees with a proposal included in the report, which states that above a 10 per cent threshold of loss of value of land, 50 per cent of the remaining loss should be compensated by the government, instead of full government compensation advocated by the ACR. In the case of private rights on crown land, Dr. Pearse recommended that no compensation be offered to the energy industry for incremental costs resulting from restrictions. In the SARA legislation, the government favors a collaborative approach with all parties affected, thereby eliminating the requirement for compensation. The Civil Cause of Action was removed from SARA. The legislation still includes strict liability offences, which are considered troublesome by the ACR in the case of accidental disturbance of a protected species. The ACR believes that the resource industries are responsible and perform their activities in a way which protects species at risk. Management through consultation and cooperation will accomplish the goals. Environmental concerns

  17. Corporate Environmental Sustainability in Danish SMEs

    DEFF Research Database (Denmark)

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

    2016-01-01

    , 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......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...... lower costs and a differentiation dimensions of competitive advantage. The study also shows that over managerial attitudes, strategic intent has been the main driver when adopting such initiatives. Furthermore, we found that despite some differences between small and medium-sized firms in terms...

  18. Tracking the evolution in corporate environmental performance in Danish industry

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning

    2014-01-01

    Based on longitudinal data, collected over a period of 16 years, this paper addresses how management responds to stakeholders’ concerns about the natural environment by prioritizing their activities and thus improving the environmental performability of the firms. The paper specifically seeks...... to answer how stakeholders' perceived influence develops over time and whether those changes affect firms' environmental activities. Starting in 1995, and every fourth year following, we distributed a pre-tested structured questionnaire to a random sample of small and medium-sized industrial firms...... in Denmark. Before concluding, key implications for corporate managers and other affected decision-makers are addressed. Despite the continuing economic crisis, our findings indicate that environmental management initiatives have successfully moved up on industry’s strategic agenda to become an enduring...

  19. 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.

  20. Corporate Social Responsibility and Civil Environmental Liability: A Neoinstitutionalist Approach

    Directory of Open Access Journals (Sweden)

    Rafael Sales Rios

    2013-06-01

    Full Text Available The new economic paradigm including environmental transformation by human actions causes impact and pressure at numerous social classes. Therefore, there are many institutional and organizational changes to meet this new social and environmental demand. Thus, the work is divided into three parts. This work reveals, with the neo-institutionalism framework, how the institutional dynamics affect the decision-making process of business organizations in the adoption of environmental responsibility in its activities by dividing it in three parts. In the first part, it is studied the relationship between social agents, institutions and organizations, connecting them to the new environmental management present in the social system. In the second part it is characterized the role of informal institutions - manner, culture, values ​​- that operate action of organizations such as corporate social responsibility. Finally, in the third part, the role of formal institutions is explained - rules, regulations, laws – in the environmental liability.

  1. 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.

  2. Monitoring managers through corporate compliance programs

    OpenAIRE

    Angelucci, C.; Han, M.A.

    2010-01-01

    Compliance programs entail monitoring of employees' behavior with the claimed objective of fighting corporate crime. (Competition) Authorities promote such intra-firm monitoring. In a three-tier hierarchy model, authority-shareholder-manager, we study the impact of monitoring through a compliance program on contracting within the firm and the authority's optimal sanctions and leniency policy. We find that compliance programs are beneficial in the fight against corporate crime if and only if t...

  3. Corporate Governance, Management Control and Global Competition

    OpenAIRE

    Daniela M Salvioni

    2005-01-01

    Corporate governance is a complex activity evolving in parallel with change within internal and external contexts. In particular, global competition shows how maintaining the conditions for company effectiveness implies: reviewing the corporate governance approach, emphasising relations between governance and management control and developing appropriate skills to adapt to the variables being monitored.The new outlook companies are up against tends to determine revising important critical fac...

  4. CORPORATE STRATEGIES FOR CURRENCY RISK MANAGEMENT

    OpenAIRE

    Sarkis, Sumbat; Shu, Chang

    2008-01-01

    Title: Corporate Strategies for Currency Risk Management ackground:Currency fluctuations are a global phenomenon, and can affect multinational companies directly through their cash flow, financial result and company valuation. The exposure to currency risks might however be covered against or ‘hedged’, as it is called, by different external and internal corporate strategies. However, some of these strategies might include a risk themselves as they can be expensive and uncertain. It is therefo...

  5. 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...

  6. 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.

  7. Earnings management, corporate governance and expense stickiness

    Institute of Scientific and Technical Information of China (English)

    Shuang Xue; Yun Hong

    2016-01-01

    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.

  8. Achieving corporate sustainability through environmental education and training

    OpenAIRE

    Law, Man-suet, Michelle; 羅文雪

    2014-01-01

    Education and training are recognized as the crux of developing green organizational cultures in the achievement of corporate sustainability. Should ecology training be linked with the practical work of corporate members? Should they “learn by doing” or “do by learning”? The present study covered the links between environmental education and training and its success in greening the employees and corporate cultures. It investigated the effectiveness of environmental training and models a suita...

  9. ENVIRONMENTAL RESPONSIBILITY MODEL BASED ON ISO 14000 MANAGEMENT SYSTEMS

    OpenAIRE

    Sitnikov, Catalina

    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...

  10. Relationship modeling of shareholders and management in the ecologically corporate governance

    Directory of Open Access Journals (Sweden)

    T.V. Pimonenko

    2012-03-01

    Full Text Available Determine whether to use various models to determine the features of formation and evolution of the relationship between certain categories of contractors in business corporations. The model that reflects the features of the relationship between owners and managers of companies in order is proposed and helps to motivate the implementation of corporate environmental management and audit.

  11. Corporate leadership and knowledge management

    Directory of Open Access Journals (Sweden)

    Petković Mirjana

    2011-01-01

    Full Text Available The aim of this paper is to investigate the role of managers with leadership potentials in knowledge management within organization. This aim is further developed through the research questions: (1 Does leadership have important role in knowledge management? (2 Under which conditions leadership influences knowledge management and what is the direction of this influence? (3 Which elements of the leadership, skills and virtues of the leader, are important and what roles do they have in knowledge management? The paper is based on the field investigation, employing interviews and survey as the research techniques, on the random sample of Serbian companies.

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

    NARCIS (Netherlands)

    Hooghiemstra, R

    2000-01-01

    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 discl

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

    NARCIS (Netherlands)

    Hooghiemstra, R

    2000-01-01

    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 discl

  14. Corporate Social Responsibility and Supply Chain Management:

    DEFF Research Database (Denmark)

    Liempd, Dennis van; Warming-Rasmussen, Bent; Abild-Nielsen, Jens

      The last 25 years or so, two disciplines have become increasingly more prominent in business: Supply Chain Management (SCM) and Corporate Social Responsibility (CSR). Traditionally, SCM has been characterized by concerns of efficiency and effectiveness, illustrated by the 7 R's: the right product...

  15. Monitoring managers through corporate compliance programs

    NARCIS (Netherlands)

    Angelucci, C.; Han, M.A.

    2011-01-01

    Compliance programs entail monitoring of employees' behavior with the claimed objective of fighting corporate crime. (Competition) Authorities promote such intra-firm monitoring. In a three-tier hierarchy model, authority-shareholder-manager, we study the impact of monitoring through a compliance pr

  16. Monitoring managers through corporate compliance programs

    NARCIS (Netherlands)

    C. Angelucci; M.A. Han

    2010-01-01

    Compliance programs entail monitoring of employees’ behavior with the claimed objective of fighting corporate crime. (Competition) Authorities promote such intra-firm monitoring. In a three-tier hierarchy model, authority-shareholder-manager, we study the impact of monitoring on contracting within t

  17. Business Models for Corporate Innovation Management

    DEFF Research Database (Denmark)

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

    2017-01-01

    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...

  18. 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

  19. 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.

  20. 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?

  1. 41 CFR 60-2.30 - Corporate management compliance evaluations.

    Science.gov (United States)

    2010-07-01

    ... Relating to Public Contracts OFFICE OF FEDERAL CONTRACT COMPLIANCE PROGRAMS, EQUAL EMPLOYMENT OPPORTUNITY, DEPARTMENT OF LABOR 2-AFFIRMATIVE ACTION PROGRAMS Miscellaneous § 60-2.30 Corporate management compliance evaluations. (a) Purpose. Corporate Management Compliance Evaluations are designed to ascertain...

  2. From industrial safety to corporate health management.

    Science.gov (United States)

    Zink, K J

    2005-04-15

    Occupational health and safety is one of the most important topics of ergonomics. In many countries the practical issues are addressed in worker protection laws or rules and most companies have some sort of occupational health and safety system. As with many other ergonomics approaches, such activities are often necessary because of legal requirements. Such efforts are often viewed by management as primarily cost intensive. To change this image, it would be helpful to have a more positive, management-oriented approach. Corporate health management as a module of an integrated management system can fulfil this goal.

  3. 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...... as the potential influence on the bottom line and the competitive situation. Much less investigated is the extent to which management itself perceives that corporate environmental initiatives actually lead to positive results. This is the very focus of this research, which is based on data collected by identical...

  4. CORPORATIONS CRISIS - BEYOND THE FRONTIERS OF MANAGEMENT

    Directory of Open Access Journals (Sweden)

    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

  5. 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

  6. 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

  7. 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…

  8. 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.

  9. 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.

  10. 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...

  11. Corporate solutions to caseload management -- an evaluation.

    Science.gov (United States)

    Hoskins, Robert; Gow, Ann; McDowell, Joan

    2007-09-01

    This paper describes an evaluation of a change in health visiting service delivery from GP caseload management to corporate caseload working, in one inner city health centre located in a deprived area of Glasgow. The aim of the study was to identify if moving to corporate caseload working provides the reported benefits cited in the limited literature available. A purposive sample consisting of ten health visitors, one GP, one manager and three clients volunteered to participate in this mixed methods evaluation study. Data were collected by means of a stress questionnaire, public health nursing diary, focus groups and semi-structured interviews. Findings show that immediate improvements were seen in team working, staff communication, sharing practice, enhanced clinical reflection and standards of documentation. However, corporate caseload working did not appear to reduce staff stress levels, increase public health nursing activity or improve quality of client service. Further research conducted over a longer time period with a full staffing complement is needed to validate these findings.

  12. 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.

  13. Multinational Corporations vs. Domestic Corporations: International Environmental Factors and Determinants of Capital Structure

    OpenAIRE

    Kwang Chul Lee; Chuck C Y Kwok

    1988-01-01

    This paper examines whether or not U.S.-based multinational corporations (MNCs) have different capital structures than U.S. domestic corporations (DCs) and if so, what causes the differences. In explaining the difference between the capital structures of MNCs and DCs, previous studies tended to directly discuss the relationships between international environmental factors (e.g., political risk, foreign exchange risk) and the capital structure. A framework of analysis is proposed in this paper...

  14. Social collaboration for corporate innovation management

    OpenAIRE

    Leopold, Helmut

    2017-01-01

    This dissertation explores the potential of using social media to achieve a higher degree of effectiveness in innovation management in a corporate context. To date, the general discussion has mainly focused on certain aspects of social media, like for instance the mass-scale networking of users of different self-portrayal and interaction platforms such as Facebook, LinkedIn, or Xing, or the ‘wisdom of the crowd’ effect for large-scale idea platforms or as a marketing tool to reach target grou...

  15. 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.

  16. The Application of Standardization System in Corporate Management and Administration

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    This paper briefly discusses three important components of corporate standardization system and their functions and how such a system can be used in corporate management and administration. It also offers certain solutions and suggestions to some of the existing problems in the process of implementing corporate standardization system.

  17. 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...

  18. 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....

  19. 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.

  20. Specific Features of Functioning of the Corporate Tax Management

    OpenAIRE

    Tkachyk Lesya P.

    2013-01-01

    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 alt...

  1. Information Systems as Support to Corporate Management

    Directory of Open Access Journals (Sweden)

    Florida Veljanoska

    2013-12-01

    Full Text Available The idea of this paper is to introduce the great support of information systems to the management activities of a corporation. Information system as a combination of information technology and people’s actions that support operations, management and decision making, involves four major types of systems: Transaction Management System, Management Information System, Decision-Support System and Executive Support System, and with that it is able to entail and support all business activities. In traditional firms these systems tend to be isolated from one another, and information does not flow seamlessly from one end of the organization to the other. However, in contemporary digital firms, the different types of systems are closely linked to one another. Taking into account the main areas of an enterprise, viewed from a functional perspective; manufacturing and production, sales and marketing, finance and accounting and human resources, one of the major challenges that enterprises face today, is putting together data from all of the departments in order to make information flow across the enterprise. These changes require powerful new systems that can integrate information from many different functional areas and organizational unites and coordinate firm activities with those of suppliers and other business partners. Those new systems or applications, also called as enterprise applications help to unify the firm’s structure and organization, provides more efficient operations and customer-driven business processes, help in achieving great efficiencies by automating parts of processes, contribute to completely rethinking processes, assist in all levels of management and in the perspective of technology, the corporation is represented as a unified platform. Although there are several challenges to build these systems, we strongly believe that there are extraordinary opportunities to use information systems to achieve business value and increase

  2. 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.

  3. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    : 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......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...... 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...

  4. Corporate identity: The concept, its measurement and management

    OpenAIRE

    Riel, Cees; 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 recently developed models used to reveal an organization's identity: Balmer's Affinity Audit (BAA) and The Rotterdam Organizational Identification Test (ROIT). Concludes that while empirical resear...

  5. 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.

  6. 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.

  7. Exploration of Environmental Management

    Directory of Open Access Journals (Sweden)

    Li Shushu

    2012-09-01

    Full Text Available 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 affecting peasant household voluntarily to improve the rural environment and the effective ways of rural environmental governance.

  8. A view of environmental accounting in Japanese national university corporation

    Energy Technology Data Exchange (ETDEWEB)

    Omori, A. [Yokohama National Univ. (Japan)

    2009-07-01

    Recently, the Japanese government has enacted many laws and regulations relating to climate change and environmental conservation. As a part of these trends, the government promulgated the Promotion of Environmental Consideration Law in 2004, and enacted the law on April 1, 2005. The law requires Specified Corporations including 60 National University Corporations (NUCs) to publish environmental reports annually. With the preparation of the environmental report, many NUCs have included environmental accounting information. This paper clarifies the status quo of environmental accounting information disclosed in NUCs' environmental report, and examines future directions of environmental accounting in NUCs. In order to achieve these objectives, firstly, the contents of environmental report by NUCs are overviewed, and the disclosed information of environmental accounting is analyzed. Secondly, the necessity of the introduction of environmental accounting systems into NUCs is examined. Third, we examine the future directions of environmental accounting in NUCs taking UK experiences into account. Fourth, some obstacles of environmental accounting are presented, and finally, some general implications for public service providing organizations are provided based on the lessons learned from the Japanese NUCs practices.

  9. 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.

  10. THE IMPLEMENTATION OF CORPORATE GOVERNANCE INTO BRAND MANAGEMENT

    Directory of Open Access Journals (Sweden)

    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.

  11. THE IMPLEMENTATION OF CORPORATE GOVERNANCE INTO BRAND MANAGEMENT

    Directory of Open Access Journals (Sweden)

    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.

  12. Communicating Corporate Social Responsibility – Brand management

    OpenAIRE

    Mark-Herbert, Cecilia; von Schantz, Carolina

    2007-01-01

    Corporate action is subject to more scrutiny than ever. An attempt to legitimize the corporate role is seen in corporate social responsibility as a part of a triple bottom line framework. Corporate principles are communicated in various forms to a wide set of stakeholders. Ideally, what is communicated in terms of principles is also seen in business practice. In cases where the principles and actions differ, the platform for creating a brand territory is limited. The communication platf...

  13. Corporate Social Responsibility and Supply Chain Management:

    DEFF Research Database (Denmark)

    Liempd, Dennis van; Warming-Rasmussen, Bent; Abild-Nielsen, Jens

      The last 25 years or so, two disciplines have become increasingly more prominent in business: Supply Chain Management (SCM) and Corporate Social Responsibility (CSR). Traditionally, SCM has been characterized by concerns of efficiency and effectiveness, illustrated by the 7 R's: the right product....... Since a supply chain exists of legally independent entities, the need for right ethics creates the need for a ninth R: right monitoring. This paper investigates how the discipline of auditing can contribute to solve the problem of right monitoring of right ethics across a supply chain. In order to do...... concludes that the independent auditor's methods can contribute in many ways to develop a new form of auditing: Supply Chain Audits (SC-A). The paper ends with implications for future research....

  14. Factors Influencing IPO Decisions. Do Corporate Managers Use Market and Corporate Timing? A Survey

    Directory of Open Access Journals (Sweden)

    Szyszka Adam

    2014-11-01

    Full Text Available This paper explores the motives for Initial Public Offerings (IPOs; that is, whether market mispricing or the behavioral inclinations of investors and analysts impact corporate decisions about rising equity, with a particular focus on market and corporate timing practices of managers going public. To do so, an anonymous survey was conducted of 166 managers of firms that recently went public at the Warsaw Stock Exchange in Poland (being the second most active IPO market in Europe, after London. The resulting data reveals that managers attempt to time bullish markets and good historical corporate financial results.

  15. 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

  16. 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 requir

  17. 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 requir

  18. Facility Environmental Management System

    Data.gov (United States)

    Federal Laboratory Consortium — This is the Web site of the Federal Highway Administration's (FHWA's) Turner-Fairbank Highway Research Center (TFHRC) facility Environmental Management System (EMS)....

  19. Place of Value Management in a System of Corporate Management and Its Financial Methods

    Directory of Open Access Journals (Sweden)

    Roman Igorevich Zavorotniy

    2012-12-01

    Full Text Available The author proves great urgency of applying of value approach in a strategic business man-agement. All factors of corporate value are presented. Also there is different classifications of factors of corporate value which were developed by other scientists. The place of value strategy in strategic business management is researched.The author proves that certain types of corporate value depend on main goals of corporate administration. He classifies some types of corporate value and financial indicators which correspond to them. Author defines financial methods of corporate value management and researches the influence of applying of each of them on corporate value.

  20. 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.

  1. 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.

  2. 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

  3. Climate Change and Corporate Environmental Responsibility

    OpenAIRE

    Dewan Mahboob HOSSAIN; Chowdhury, M. Jahangir Alam

    2012-01-01

    Climate change, as an international environmental issue, is getting a lot of attention. The negative effects of climate change have become one of the most talked about issues among Governments, scientists, environmentalists and others. It is said that business activities are affecting the climate negatively. In order to minimize the negative effects of climate change, the activities of the businesses should be controlled and encouraged to perform in a socially responsible manner. The article ...

  4. The corporate brand and strategic direction: Senior business school managers’ cognitions of corporate brand building and management

    OpenAIRE

    Balmer, JMT; Wang, W-Y

    2016-01-01

    This revelatory study focuses on top Financial Times (FT) ranked British business school managers cognitions of corporate brand building and management. The study insinuates there is a prima facie bilateral link between corporate branding and strategic direction. Among this genus of business school, the data revealed corporate brand building entailed an on-going concern with strategic management, stakeholder management, corporate communications, service focus, leadership, and commitment. Thes...

  5. Life Cycle Environmental Management

    DEFF Research Database (Denmark)

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

    1996-01-01

    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...

  6. 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....

  7. ENVIRONMENTAL ACCUNTING AND CORPORATE SOCIAL RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Dan-Constantin Danuletiu

    2010-12-01

    Full Text Available Sustainable development is an economic growth strategy aimed to conciliate economic and social progress without endangering the natural equilibrium of the planet. The true stake of the future is the avoidance of environment degradation through developing of a responsibility sense both of citizens as well as of companies, for the purpose of reaching a stable sustainable development. Environmental accounting expresses the appearance of a new ethics that answer to the human worries for planetary development and progress. Starting from the damage caused to the environment, we ask ourselves about the destructive activity conducted by companies and making them responsible of the problem to the future generations.

  8. 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

  9. 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.

  10. 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)

  11. 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)

  12. 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.

  13. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  15. Dutch Corporate Liquidity Management: New Evidence on Aggregation

    NARCIS (Netherlands)

    Bruinshoofd, A.; Kool, C.J.M.|info:eu-repo/dai/nl/074563335

    In this paper we investigate Dutch corporate liquidity management in general, and target adjustment behaviour in particular. To this purpose, we use a simple error correction model of corporate liquidityholdings applied to firm-level data for the period 1977-1997. We confirm the existence of

  16. Dutch Corporate Liquidity Management: New Evidence on Aggregation

    NARCIS (Netherlands)

    Bruinshoofd, A.; Kool, C.J.M.

    2004-01-01

    In this paper we investigate Dutch corporate liquidity management in general, and target adjustment behaviour in particular. To this purpose, we use a simple error correction model of corporate liquidityholdings applied to firm-level data for the period 1977-1997. We confirm the existence of long-ru

  17. Emerging carbon constraints for corporate risk management

    Energy Technology Data Exchange (ETDEWEB)

    Busch, Timo; Hoffmann, Volker H. [Group for Sustainability and Technology, Department for Management, Technology, and Economics, ETH Zurich, Kreuzplatz 5, 8032 Zurich (Switzerland)

    2007-05-15

    While discussions about global sustainability challenges abound, the financial risks that they incur, albeit important, have received less attention. We suggest that corporate risk assessments should include sustainability-related aspects, especially with relation to the natural environment, and encompass the flux of critical materials within a company's value chain. Such a comprehensive risk assessment takes into account input- as well as output-related factors. With this paper, we focus on the flux of carbon and define carbon constraints that emerge due to the disposition of fossil fuels in the input dimension and due to direct and indirect climate change effects in the output dimension. We review the literature regarding the financial consequences of carbon constraints on the macroeconomic, sector, and company level. We conclude that: a) financial consequences seem to be asymmetrically distributed between and within sectors, b) the individual risk exposure of companies depends on the intensity of and dependency on carbon-based materials and energy, and c) financial markets have only started to incorporate these aspects in their valuations. This paper ends with recommendations on how to incorporate our results in an integrated carbon risk management framework. (author)

  18. 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.

  19. 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

  20. The Influence of Corporate Environmental Ethics on Sustainable Development Performance: The Mediation Role of Proactive Environmental Management%企业环境伦理对于可持续发展绩效的影响:主动性环境管理的前因和后果

    Institute of Scientific and Technical Information of China (English)

    黄俊; 陈扬; 翟浩淼

    2011-01-01

    随着中国政府的环保标准以及社会民众健康意识的提高,国内企业也开始重视实施主动性环境管理,但是现有文献对于影响国内企业实施主动性环境管理的组织内部因素的实证研究还比较匮乏。基于相关文献,本文构建了一个关于主动性环境管理的前因与后果的系统模型。本文实证研究发现,企业环境伦理是影响企业实施主动性环境管理的主要前因,企业的可持续发展绩效则是企业主动性环境管理的主要后果,主动性环境管理对于企业环境伦理与可持续发展绩效之间的关系具有显著的中介效应。最后,本文基于以上研究发现提出了相应的管理启示和研究方向。%With the higher standards of environmental protection and the awareness of public health of Chinese government and Chinese people, domestic enterprises have begun to pay great attention to the implementation of proactive environmental management. However, the empirical studies of the internal organizational factors of firms determining domestic enterprises' proactive environmental management and sustainable development performance are not sufficient. This thesis studies the issue of proactive environmental management in China. Based on relevant literature, we propose a model about proactive environmental management with consideration of its antecedent, conse- quence and major mediator. It is argued that corporate environmental ethics should be a key antecedent predicting proactive environmental management. On the other hand, a firm's sustainable development performance should be a major consequence of its proactive environmental management. Moreover, the relationship between corporate envi- ronmental ethics and sustainable development performance can be mediated positively by proactive environmental. Testing the relevant hypotheses in China, we find evidence supporting our model proposed in this paper. We conclude with a

  1. A Detailed Strategy for Managing Corporation Cyber War Security

    Directory of Open Access Journals (Sweden)

    Walid Al-Ahmad

    2015-05-01

    Full Text Available Modern corporations depend heavily on information and communication technologies and are becoming increasingly interconnected locally and internationally. This interconnectedness and dependency on information technology make corporations vulnerable to cyber attacks. Corporate managers therefore need to understand the growing cyber war threats and implement appropriate strategies to mitigate the risks. This research work is an attempt to develop a generic and detailed strategy to assist corporations in managing the cyber war security. The implementation of such a strategy will definitely lead to a more secure business environment and as a result will attract foreign investments to the Arab countries in the Middle East. Such a strategy can be considered as a first step toward protecting corporations from cyber war threats in an effective manner.

  2. 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...

  3. CORPORATE GOVERNANCE RELATIONSHIP WITH STRATEGIC MANAGEMENT

    OpenAIRE

    Issam MF SALTAJI

    2013-01-01

    The paper highlights on corporate governance relation through collecting and analyzing different secondary resources such as websites, lectures, published articles and books and primary resources about performance of leading companies implement new strategic models and adopt governance principles. The financial crisis has asked responsible institutions to review all the topics under discussion in this paper through adding more responsibilities on corporate governance and adopting new strategi...

  4. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

    This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real–world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discu...

  5. The national corporate social responsibility report : managing risks, leveraging opportunities

    Energy Technology Data Exchange (ETDEWEB)

    Greenall, D. [Conference Board of Canada, Ottawa, ON (Canada)

    2004-06-01

    This document emphasized the value of corporate social responsibility (CSR) in contributing to a corporation's long-term sustainability and business success. The challenge lies in finding a balance between corporate and community interests in a manner that meets the needs of owners, corporations and stakeholders. This document presents an analysis of the self-assessed CSR management practices of 53 large Canadian companies. Public reporting practices were also reviewed for the largest 300 corporations in Canada. The 5 categories of the Corporate Responsibility Assessment Tool are: governance and management practices, (2) human resources management, (3) community investment and involvement, (4) environment, health and safety, and, (5) human rights. It was concluded that CSR will continue to be a key business issue and that companies will not be able to operate without considering the impact of their operations on society. The companies surveyed for this report have responded to the new challenges of social responsibility and have taken steps to incorporate CSR management practices into all 5 dimensions of activity. Industries subject to political or regulated environments such as mining, energy, forestry and banking have responded most strongly to stakeholder demands for CSR practices. It was noted that there is room for improvement, particularly in human rights. It was also noted that the level of reporting by the Top 300 corporations is low. refs., tabs., figs.

  6. Impact of the Ownership Structure on Corporate Management in Engineering

    Directory of Open Access Journals (Sweden)

    Dieieva Nataliia E.

    2014-02-01

    Full Text Available The article analyses impact of the ownership structure on corporate management in the engineering industry of Ukraine. In order to detect impact of the structure of corporate ownership on corporate management the article uses general scientific and special methods of study: method of critical analysis and generalisation of theoretical studies, comparison method and statistical method. Analysis of engineering enterprises confirmed availability of impact of the structure of corporate ownership on corporate management. The article also shows that the engineering industry of Ukraine is characterised with the concentrated ownership structure, which has the following features: restriction of rights of minority shareholders with respect to management and control in a joint stock company; availability of corporate conflicts between majority and minority shareholders; availability of intense control of owners over management, which influences efficiency of making managerial decisions; hired managers and enterprise employees have no possibility to acquire stock of a joint stock company including in the form of bonuses and incentives; the controlling owner is interested in efficient activity of the enterprise and tries to create necessary conditions for this. The conducted studies give a possibility to establish that a share of stock that belongs to a hired executive body is smaller in those joint stock companies in which concentration of ownership is higher. The article also shows that the higher ownership concentration the higher is the probability that the owner would be a part of controlling bodies.

  7. CONFLICTS OF INTEREST'S MANAGEMENT IN CORPORATION: GNOSEOLOGICAL ASPECT

    Directory of Open Access Journals (Sweden)

    Z. Shershnyova

    2016-06-01

    Full Text Available The article is devoted to analysis the nature and peculiarities of stakeholder's conflicts of interests in corporations. it is mentioned that corporation is a system that continuously interacts with stakeholders which include a wide range of subjects interested in the company. The model of corporation functioning' environment as the environment of interests is developed. The corporation is considered to be a system that continuously interacts with subjects of interest' environment namely stakeholders which include a wide range of subjects interested in the company' activity. The objectives of stakeholders entering into a relationship with the corporation are revealed. The key groups of stakeholders in corporation are determined. The main cause of interests' conflict in the corporation is outlined as the opposite of the general and private interests. And the bearer of general interest is the corporation and of private are individual stakeholders. The model of Accountability Scorecard decision is proposed for making decision about classification of certain persons to corporation' stakeholders. The various feasibility of stakeholders interests in the countries with transition economies are determined. The specific principles of conflicts' interests' management are outlined.

  8. 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.

  9. Corporate Social Responsibility and Managing Ethical Culture

    Directory of Open Access Journals (Sweden)

    Yeney Widya Prihatiningtias

    2012-04-01

    Full Text Available This essay argues that the promotion of Corporate Social Responsibility (CSR and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and corporate ethics programs for CSR.

  10. Managing Corporate Responsibility Globally and Locally

    DEFF Research Database (Denmark)

    Brown, Dana; Knudsen, Jette Steen

    2012-01-01

    to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

  11. 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......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 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....

  12. Environmental Management System Plan

    Energy Technology Data Exchange (ETDEWEB)

    Fox, Robert; Thorson, Patrick; Horst, Blair; Speros, John; Rothermich, Nancy; Hatayama, Howard

    2009-03-24

    Executive Order 13423, Strengthening Federal Environmental, Energy, and Transportation Management establishes the policy that Federal agencies conduct their environmental, transportation, and energy-related activities in a manner that is environmentally, economically and fiscally sound, integrated, continually improving, efficient, and sustainable. The Department of Energy (DOE) has approved DOE Order 450.1A, Environmental Protection Program and DOE Order 430.2B, Departmental Energy, Renewable Energy and Transportation Management as the means of achieving the provisions of this Executive Order. DOE Order 450.1A mandates the development of Environmental Management Systems (EMS) to implement sustainable environmental stewardship practices that: (1) Protect the air, water, land, and other natural and cultural resources potentially impacted by facility operations; (2) Meet or exceed applicable environmental, public health, and resource protection laws and regulations; and (3) Implement cost-effective business practices. In addition, the DOE Order 450.1A mandates that the EMS must be integrated with a facility's Integrated Safety Management System (ISMS) established pursuant to DOE P 450.4, 'Safety Management System Policy'. DOE Order 430.2B mandates an energy management program that considers energy use and renewable energy, water, new and renovated buildings, and vehicle fleet activities. The Order incorporates the provisions of the Energy Policy Act of 2005 and Energy Independence and Security Act of 2007. The Order also includes the DOE's Transformational Energy Action Management initiative, which assures compliance is achieved through an Executable Plan that is prepared and updated annually by Lawrence Berkeley National Laboratory (LBNL, Berkeley Lab, or the Laboratory) and then approved by the DOE Berkeley Site Office. At the time of this revision to the EMS plan, the 'FY2009 LBNL Sustainability Executable Plan' represented the most

  13. 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.

  14. 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....... The study finds (1) that contrary to the economic model of human behaviour, companies in which the largest shareholder is a person tend to satisfy stakeholders in general as opposed to shareholders in particular and (2) that companies with an aim of stakeholder satisfaction pursue a more comprehensive...... hedging strategy than companies with an aim of shareholder satisfaction....

  15. INTERPRETATION OF CORPORATE IDENTITY IN CONTEMPORARY WESTERN SOCIOLOGY OF MANAGEMENT

    Directory of Open Access Journals (Sweden)

    T. N. DUKHINA

    2016-01-01

    Full Text Available The article gives an interpretation of the concept of corporate identity from the perspective of Western sociology of management. The differences of values and norms, and the identity of the target component, discuss the role of identity as a strategic project of building corporate relationships. The analysis of the content of foreign scientists work on the role of corporate identity in the management of the organization, which is divided into three areas of research and interpretation of the phenomenon under study - functionalist, constructivist, poststructuralist. Corporate identity is interpreted as a resource or mechanism of its creation and reproduction. In considering approaches to the study of corporate identity in contemporary Western sociology and management and management knowledge, the author notes the theory of hidden and "non-intrusive control" in the organization, conducts its substantive analysis, refers to the concept of "coordinated supervision" as a new, postbureaucratic forms of control focuses on the teamwork, flexibility and innovation, departing from the strict hierarchical subordination and leading to a relative unanimity in values. The article notes that some researchers do not identify the notion of corporate and organizational identity, and that this difference in most cases occurs within the typology of identity on several levels and the allocation of the problem of "multiple identities". Corporate identity does not imply the conditions under which members of the organization fully identify themselves with the organization of both the regulator and the only socio-cultural group. The article shows that C.R. Scott, S.R. Corman, G. Cheney and identified four objectives for the identification of the source: the person, the working group, the organization and the profession. M. Pratt and P. Foreman in the existence of multiple identities see opportunities and threats. H.W. He and J.M.T. Balmer allocate identity levels

  16. 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.

  17. 77 FR 48550 - Sears Holdings Management Corporation, A Division of Sears Holdings Corporation, Hoffman Estates...

    Science.gov (United States)

    2012-08-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employment and Training Administration Sears Holdings Management Corporation, A Division of Sears Holdings... workers at the Hoffman Estates, Illinois facility are similarly situated as the Sears Holdings workers...

  18. ON CORPORATE RISK MANAGEMENT PRACTICES IN ROMANIAN COMPANIES

    OpenAIRE

    Alexandra HOROBET; Dumitrescu, Sorin; Joldes, Cosmin

    2009-01-01

    The purpose of this paper is to provide an understanding of corporate risk management practices in Romanian companies, by investigating the risk management approaches Romanian companies take. Our main findings are that Romanian managers are not aware of the magnitude of exposure their companies have to various types of risk – hazard, operational, financial and strategic risks, while they are able to manage rather well all these risks, even the ones that have the lowest impact on the busines...

  19. The Problems of project management software implementation in construction corporations

    Directory of Open Access Journals (Sweden)

    Kagan Pavel

    2016-01-01

    Full Text Available The article is devoted to the main problems facing many companies, implementing software project management activities have been working construction corporation. The company transferred the task performing the activities for the implementation, as well as its purpose. Revealed rules that must be followed to achieve the best results in the implementation of software project management.

  20. Corporate Social Responsibility and Managing Ethical Culture

    OpenAIRE

    Yeney Widya Prihatiningtias

    2012-01-01

    This essay argues that the promotion of Corporate Social Responsibility (CSR) and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and c...

  1. Environmental and resource management

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1996-01-01

    Artiklen bringer bl.a. de seneste resultater (i forkortet udgave) fra et igangværende flerårigt forskningsprojekt - The Danish Environmental Management Survey (DEMS) - der sigter efter løbende at analysere og vurdere den igangværende 'forgrønnelse' i erhvervslivet i et longitudinalt perspektiv...

  2. 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.

  3. 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.

  4. 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)

  5. Social end environmental corporate responsibility end maturity indicator mediating organizations strategic performance

    Directory of Open Access Journals (Sweden)

    Giovanni de Araujo Gomes

    2010-07-01

    Full Text Available The business environment has presented constant challenges to organizations leaders. In this context, permanent surveillance, reflecting the search for competitiveness and productivity, causes them turn attention to factors or actions antecedents and consequences of corporate social and environmental responsibility dimension (RSAC. The paper analyzes and estimates the intensity of the relations between the factors of brand value, reputation sense of the company concerned (stakeholders and perspective to generate external risks, all of them such as satellites explaining the RSAC. And, in addition to tests of goodness of fit to the relational model, also was proposed an equation to measure the degree (or index of maturity in Environmental Responsibility Corporate Sector (RSACS, attempting to analyze and identify in what stage the RSACS constructs affects the final performance as strategic for organizations. This research was performed in the construction of Minas Gerais, represented by their managers adopti a survey method using a structured questionnaires with questions based on likert variations. The data collected were evaluated by analysis of structural equations using LVPLS. To measure the shares in Environmental Responsibility, we used known models in organizations and academia, such as the Corporate Sustainability Index, the Dow Jones Indexes, the index of the Ethos Institute and the representation theory of Hopkins (1997.

  6. CURRENT METHODS OF MANAGEMENT OF INTEGRATED CORPORATE STRUCTURES

    Directory of Open Access Journals (Sweden)

    Makarevich O. A.

    2016-09-01

    Full Text Available The article summarizes the results of a study devoted to the solution of actual problems of management of corporate integrated structures. Among the significant scientific results are presented: methods of evaluating the development of corporate integrated structures of the agro-industrial sector operating in the absence of a legislative base; substantiation of actual problems of management of corporate integrated structures on the example of a typical representative of this sector of the economy and developed a multi-tasking method of system analysis, directions for solving the identified problems; methods and models of design of control system corporate integrated structures and alternative options for organizational structures, their evaluation based on the use of methods of mass service theory and the choice of variant by criterion the average time of document management system; developed the organizational-economic mechanism of strategic planning and a set of interrelated models obtained using the method of systemic-cognitive analysis, which allows on the basis of the accumulated information on the activities of the organizations included in the corporate integrated structures to obtain the predicted values of the system indices when setting the target value of one of them; methods of control of the chain of value creation, allows us to develop structures of integrated systems with allocation in them of financial and material flows, and improved models for assessing effectiveness and calculating the parameters of technologically complete industrial chain and optimization model of the volume of material flow

  7. Management of Logistics in Modern Economic Corporation

    OpenAIRE

    Duro Horvat; Mirjana Nedovic cabarkapa

    2009-01-01

    The aim of this paper is to define the role of logistics management towards future contributions within this field, as well as a better understanding of primary approaches to logistics, shedding light on the complexity of the task which is put before logistics management these days. Logistics management is responsible for organizing and managing tasks within the sector itself, which means it is in charge of the efficiency of warehousing, efficiency in utilization of business resources, transp...

  8. USING MICROSOFT DYNAMICS NAV IN ENVIRONMENTAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Simon Sándor

    2011-01-01

    Full Text Available The evolution of information society, globalisation, made great transformation processesconcerning human-nature relationship. It is very difficult to measure these influences, thusthe measures of environmental politics have become more complicated, the legal andmarket regulation challenges severely the decision making processes of firms. In decisionmaking it is very important to manage information efficiently. The Dynamics NAVsoftware of Microsoft Corporation is not only capable to model the whole productionprocess through its bill system, but with a proper software development it can be useful e.g.in the calculating and accounting of environmental product charge.

  9. SUCCESSION MANAGEMENT: UPAYA HUMAN RESOURCE PLANNING MENUJU SUCCESS CORPORATE

    Directory of Open Access Journals (Sweden)

    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.

  10. Risk Management from Corporate and FM Perspectives: Two case studies

    DEFF Research Database (Denmark)

    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...... 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...... company and a consulting engineering company. Findings: The research showed that RM was applied in both companies to a higher degree than initially expected, but often using other terminology. The real estate company had a much stronger focus on RM in relation to the technical aspects of real estate...

  11. Environmental management activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-07-01

    The Office of Environmental Management (EM) has been delegated the responsibility for the Department of Energy`s (DOE`s) cleanup of the nuclear weapons complex. The nature and magnitude of the waste management and environmental remediation problem requires the identification of technologies and scientific expertise from domestic and foreign sources. Within the United States, operational DOE facilities, as well as the decontamination and decommissioning of inactive facilities, have produced significant amounts of radioactive, hazardous, and mixed wastes. In order to ensure worker safety and the protection of the public, DOE must: (1) assess, remediate, and monitor sites and facilities; (2) store, treat, and dispose of wastes from past and current operations; and (3) develop and implement innovative technologies for environmental restoration and waste management. The EM directive necessitates looking beyond domestic capabilities to technological solutions found outside US borders. Following the collapse of the Soviet regime, formerly restricted elite Soviet scientific expertise became available to the West. EM has established a cooperative technology development program with Russian scientific institutes that meets domestic cleanup objectives by: (1) identifying and accessing Russian EM-related technologies, thereby leveraging investments and providing cost-savings; (2) improving access to technical information, scientific expertise, and technologies applicable to EM needs; and (3) increasing US private sector opportunities in Russian in EM-related areas.

  12. Environmental management activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-07-01

    The Office of Environmental Management (EM) has been delegated the responsibility for the Department of Energy`s (DOE`s) cleanup of the nuclear weapons complex. The nature and magnitude of the waste management and environmental remediation problem requires the identification of technologies and scientific expertise from domestic and foreign sources. Within the United States, operational DOE facilities, as well as the decontamination and decommissioning of inactive facilities, have produced significant amounts of radioactive, hazardous, and mixed wastes. In order to ensure worker safety and the protection of the public, DOE must: (1) assess, remediate, and monitor sites and facilities; (2) store, treat, and dispose of wastes from past and current operations; and (3) develop and implement innovative technologies for environmental restoration and waste management. The EM directive necessitates looking beyond domestic capabilities to technological solutions found outside US borders. Following the collapse of the Soviet regime, formerly restricted elite Soviet scientific expertise became available to the West. EM has established a cooperative technology development program with Russian scientific institutes that meets domestic cleanup objectives by: (1) identifying and accessing Russian EM-related technologies, thereby leveraging investments and providing cost-savings; (2) improving access to technical information, scientific expertise, and technologies applicable to EM needs; and (3) increasing US private sector opportunities in Russian in EM-related areas.

  13. Quantitative techniques and corporate environmental management

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1996-01-01

    Der er en lang tradition for at anvende kvantitative metoder i forbindelse med analyse af miljømæssige forhold i naturen. Det samme gør sig gældende i forbindelse med kvalitetsstyring. Men det ser ikke ud til, at de kendte miljøledelsessystemer i samme omfang har erkendt potentialet i anvendelsen...

  14. Corporate Impact Measuring and Managing Your Social Footprint

    CERN Document Server

    Henriques, Adrian

    2010-01-01

    It is widely accepted that sustainability has an inescapable social component, but companies find it very hard to understand and measure their social impacts. Why is this? This book, by noted CSR practitioner, consultant and educator Adrian Henriques, provides the first coherent approach to identifying, understanding, measuring and accounting for corporate social impact. Beginning with an analysis of the nature of corporate social impact and the role of the stakeholder, the complex relationship of social impact to economic and environmental impacts is explored. This naturally leads to an exami

  15. Issues in Corporate Social and Environmental Reporting Research: An Overview

    Directory of Open Access Journals (Sweden)

    Manuel Castelo Branco

    2007-06-01

    Full Text Available This paper provides an analysis of some relevant issues in corporate social and environmental reporting (CSER research by way of review of relevant literature. Issues in the following two main areas of CSER research are identified: the methodologies used to capture empirical data on CSER; and how to theoretically interpret the trends of CSER. An overview of these issues is provided and some clues to understand what is at stake are offered. We argue that the choice of methods used to collect empirical data on CSER depends upon the context in which the organisations operate and the purpose of the study to be made. Because of the large array of factors affecting companies‟ decisions to engage in social responsibility activities and disclosure, the use of multi-theoretical frameworks is proposed.

  16. 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.

  17. Corporate Risk Management in Slovenian Firms

    Directory of Open Access Journals (Sweden)

    Aleš S. Berk

    2009-09-01

    Full Text Available In today’s competitive environment the modern firm increasingly focuses on identifying, measuring and managing various risk exposures. Risk management is interwoven with the firm’s business strategy and impacts considerably on its competitive position. Thus, management should develop an integrated approach to address it. Although hedging using derivatives accounts for just one part of such an approach, the article solely covers financial risk management using derivatives. Namely, it is found that even Slovenian blue-chip firms still have room to improve as they have only recently started to use derivatives. The article reviews some of the most interesting characteristics and practices of modern Slovenian financial risk management departments and provides a practically oriented case-study which describes the important steps a risk manager must take to hedge commodity price exposure.

  18. 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…

  19. 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

  20. 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

  1. 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…

  2. 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

  3. 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...

  4. Strategic Risk Management and Corporate Value Creation

    DEFF Research Database (Denmark)

    Andersen, Torben Juul; Roggi, Oliviero

    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...

  5. A View Inside Corporate Risk Management

    NARCIS (Netherlands)

    Bodnar, G.M.; Giambona, E.; Graham, J.R.; Harvey, C.R.

    2014-01-01

    A number of theories have been proposed to explain why firms hedge. Unfortunately, these theories are hard to test: While we might observe the hedges, it is hard to answer the question of "why" hedging occurs. Our paper attacks the "why" by directly questioning the managers that make the risk manage

  6. 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.

  7. Reengineering the Department of Defense: the Corporate Information Management initiative

    OpenAIRE

    Ott, Michael F.

    1994-01-01

    Approved for public release, distribution unlimited In order to operate effectively in the 1990s and beyond. the DoD must improve its management and business processes. To accomplish this. the DoD has just released its "Corporate Information Management (CIM) Strategic Plan for the 21st Century." A number of independent studies, relating to CIM, have also recently been completed. This paper compares and evaluates the CIM Strategic Plan, the independent studies, and recognized methodologies ...

  8. Appraisal of the impact of environmental scanning on corporate performance in selected Nigerian banks

    Directory of Open Access Journals (Sweden)

    Olu Ojo

    2008-05-01

    Full Text Available This research study examines the Impact of Environmental Scanning on Corporate Performancein Selected Nigerian Banks. Our goal was to establish whether the knowledge of organizations environmentand its scanning has any relationship with corporate performance.This research was conducted to increase our level of understanding of the subject investigated andto add to the existing literature on the subject especially in the Third World countries where such study isnot popular.Survey research method was used in carrying out the study. Analysis was done using Difference ofMean and Pearson Correlation Coefficient with the aid of Statistical Package for Social Sciences.From the study, the findings show that environmental scanning firms outperform non- scanningfirms, that information derived from environmental scanning is increasingly been used to drive the strategicmanagement process, that managers have a significant knowledge of their environment, that the fold upof some banks in the Nigerian banking industry was due to its inefficiencies in scanning its environmentfor threats and opportunities and that the scanning intensity in each sector is based on the level of perceivedstrategic uncertainty in each of these sectors.Base on the findings of the study, recommendations were made that more financial resources shouldbe provided by organisation to put the required systems in place for environmental scanning.

  9. Environmental management report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Braathen, Ole-Anders

    2011-07-01

    One of NILU's main goals is to study the impact of pollution. It is thus very important for the institute to have control of the impact the institute's own activities may have on the environment and to reduce the impact as far as possible. NILU has for many years been working to reduce the impact. In order to take this one step further, it was decided that the institute should restructure the work according to a relevant environmental standard and to seek certification according to the same standard. The chosen standard is ISO 14001:2004 (Environmental management systems: Requirements with guidance for use) and NILU achieved certification according to this standard in October 2010.(Author)

  10. Principles of Managing the Corporate Culture of an Enterprise in the Unstable Economy

    OpenAIRE

    Kuznetsov Andriy A.

    2013-01-01

    The article systemises groups of principles by the content of the corporate culture and directions of managing it. It offers the author’s definition of the “principle of managing corporate culture” term. It forms own system of principles of managing corporate culture in the unstable economy. It formulates the essence of 13 principles of managing corporate culture (intelligence, individuality, integrity, realism, indirect actions, interexchange, dynamism, alarmism, adaptation, inevitability, s...

  11. 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...

  12. KNOWLEDGE STRUCTURE OF THE CORPORATION: THE KNOWLEDGE MANAGEMENT SYSTEM AND SERVICE COMMUNICATIONS AND DOCUMENTATION MANAGEMENT

    OpenAIRE

    Yermolenko V. V.; Lanskaya D. V.; Volkova L. I.

    2015-01-01

    The following research problems are solved in the article: practice of domestic corporations of documenting of process of accumulation of knowledge is generalized, the knowledge structure of development of the intellectual human capital of corporation is investigated, the model of the project of a management system of knowledge in corporation and its communication and documentary maintenance is offered, the essence of new ways of documenting of knowledge and feature of network documenting of ...

  13. ENVIRONMENTAL MANAGEMENT SYSTEMS CERTIFICATION

    Directory of Open Access Journals (Sweden)

    Aniko Miler-Virc

    2012-12-01

    Full Text Available ISO 14001 prescribes the requirements for a system, not environmental performance itself. Similarly, certification is of the management system itself, not environmental performance. An audit is not conducted to ascertain whether your flue gas emissions are less than X part per million nitrous oxide or that your wastewater effluent contains less that Y milligrams of bacteria per litre. Consequently, the procces of auditing the system for compliance to the standard entails checking to see that all of the necessary components of a functioning system are present and working properly.           A company can have a complete and fully functional EMS as prescribed by ISO 14001 without being certified. As certification can add to the time and expense of EMS development, it is important for you to establish, in advance, whether certification is of net benefit to you. Although most companies that develop an EMS do in fact certify, there are cases where certification does not add immediate value. Certification is not always beneficial to small and medium sized companies. Certification is not always necessary for companies with one or two large clients with environmental demands who are satisfied that you have a functional EMS (second-party declaration. Whatever decision you make, it is important to remember that just as a driver′s licence does not automatically make you a good driver, ISO 14001 certification does not automatically make your company environmentally benign or ensure that you will continually improve environmental performance. The system is only as good as the people who operate it.

  14. Corporate environmental policy. Practical hints to formulate it; Die Umweltpolitik. Praktische Hinweise zur Formulierung

    Energy Technology Data Exchange (ETDEWEB)

    Rohdemann, D. [Unternehmensberatung Umweltschutz Dr. Werner Wohlfarth, Burscheid/ Leipzig, Hamburg (Germany). Arbeitsbereich Umweltmanagement

    1996-03-01

    According to ordinance no. 1836/93, issued by the Council of the European Union on 29 June 1993, concerning the ``voluntary participation of enterprises in a Community system for environmental management and environmental auditing at enterprises``, environmental policy represents both the first step towards participation in the system and the basic building block of an environmental management system. It forms, for each individual site, the guideline of a corporate environmental protection strategy. Therefore, the question arises of what should be the contents of this environmental policy and how should the relative environment-political headnotes be formulated in order to achieve results that conform to the ordinance, suit the needs of the enterprise and maintain its credibility. (orig.) [Deutsch] Die Umweltpolitik bildet gemaess der `Verordnung (EWG) Nr. 1836/93 des Rates vom 29. Juni 1993 ueber die freiwillige Beteiligung gewerblicher Unternehmen an einem Gemeinschaftssystem fuer das Umweltmanagement und die Umweltbetriebspruefung` sowohl den Einstieg in das System als auch den grundlegenden Baustein des Umweltmanagementsystems. Sie ist fuer den jeweiligen Standort die Richtschnur fuer die strategische Ausrichtung des betrieblichen Umweltschutzes. Daher stellt sich die Frage, welche Inhalte die Umweltpolitik haben muss und wie die umweltpolitischen Leitsaetze zu formulieren sind, um zu einer verordnungskonformen, unternehmensspezifischen und glaubwuerdigen Umweltpolitik zu gelangen. (orig.)

  15. MARKETING IN HOTEL CORPORATION AND SPORT MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Miodrag Koprivica

    2009-11-01

    Full Text Available Sportsmen are customers of hotel services, therofore sports managers must have about their organization and work. In the hotel business there are at least three involved parties, and each one of them has one or more main goals. Main goal of the hotel owners is to make profit, hotel employees is to earn their salaries and the hotel guests main goal is to get the satisfac- tion through the services that hotel offers. Main assignment of the hotel management is to create business strategy which would lead to satisfaction of all three involved parties. Favoring one of the involved party’s needs that leads to other parties disadvanta- ge is not a formula of successful management. Mission and vision of the hotel business are determined by the hotel owners them- selves. The goal of the hotel management is to “translate” the general business philo- sophy into goals, plans and measures in order to achieve the before mentioned philo- sophy. Determining of the (really achievable vision, “dream of success” if you will, is the foundation of the total and successful business politics in the hotelier business. The goal of this work is to answer the questions of the usefulness of the hotels marketing mix, diverse commercial tools and the resource size which hotels use for mar- keting. All in the function of general alignment of the universal business politics and concrete plans and functions.

  16. Environmental asset management: Risk management systems

    CSIR Research Space (South Africa)

    Naudé, Brian

    2017-07-01

    Full Text Available Environmental Asset Management (EAM) includes Environmental Asset Protection (EAP). Rare, important, and valuable natural assets need protection from vandalism and criminal syndicates determined to exploit these assets, for commercial gain or other...

  17. 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

  18. Multinational corporations and infectious disease: Embracing human rights management techniques.

    Science.gov (United States)

    Salcito, Kendyl; Singer, Burton H; Weiss, Mitchell G; Winkler, Mirko S; Krieger, Gary R; Wielga, Mark; Utzinger, Jürg

    2014-01-01

    Global health institutions have called for governments, international organisations and health practitioners to employ a human rights-based approach to infectious diseases. The motivation for a human rights approach is clear: poverty and inequality create conditions for infectious diseases to thrive, and the diseases, in turn, interact with social-ecological systems to promulgate poverty, inequity and indignity. Governments and intergovernmental organisations should be concerned with the control and elimination of these diseases, as widespread infections delay economic growth and contribute to higher healthcare costs and slower processes for realising universal human rights. These social determinants and economic outcomes associated with infectious diseases should interest multinational companies, partly because they have bearing on corporate productivity and, increasingly, because new global norms impose on companies a responsibility to respect human rights, including the right to health. We reviewed historical and recent developments at the interface of infectious diseases, human rights and multinational corporations. Our investigation was supplemented with field-level insights at corporate capital projects that were developed in areas of high endemicity of infectious diseases, which embraced rights-based disease control strategies. Experience and literature provide a longstanding business case and an emerging social responsibility case for corporations to apply a human rights approach to health programmes at global operations. Indeed, in an increasingly globalised and interconnected world, multinational corporations have an interest, and an important role to play, in advancing rights-based control strategies for infectious diseases. There are new opportunities for governments and international health agencies to enlist corporate business actors in disease control and elimination strategies. Guidance offered by the United Nations in 2011 that is widely embraced

  19. Placing Social Marketing in the Practice of Corporate Social Responsibility: Focusing on Environmental Issues

    Directory of Open Access Journals (Sweden)

    Andrea Saraiva

    2015-09-01

    Full Text Available As the awareness of social problems and environmentally related issues in particular becomes widespread, companies have been called to participate in the resolution of these, given that they are the main economic agents with impacts on the society and on the environment. Considering that corporations face pressures from their stakeholders to contribute to solving the social global issues that are affecting them, this theoretical paper analyses the role of stakeholder theory, a new management paradigm, and the importance of social marketing to achieve the aims of corporate social responsibility (CSR. The key point of this study is the possible contribution of social marketing to ensuring the companies’ voluntary involvement in promoting social and environmental well-being, supporting them to respond to stakeholders’ requests, due to its capacity of providing, over time, quantifiable improvement on social issues. In this context, this study explores the linkage between stakeholder theory, CSR and social marketing concepts, giving particular attention to the social marketing contribution to solving environmental issues.

  20. KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

    Directory of Open Access Journals (Sweden)

    Ahmad Faris Arifianata

    2017-05-01

    Full Text Available Penelitian ini dilakukan untuk memperoleh bukti mengenai pengaruh ukuran perusahaan, tipe industri, dan umur perusahaan terhadap environmental disclosure dengan good corporate governance sebagai variabel moderating. Populasi penelitian ini adalah perusahaan yang terdaftar sebagai peserta Corporate Governance Perception Index (CGPI award tahun 2009-2013 sejumlah 58 perusahaan. Teknik pemilihan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 11 perusahaan dengan 55 unit analisis. Teknik analisis yang digunakan adalah analisis regresi nilai selisih mutlak. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan tipe industri berpengaruh positif terhadap environmental disclosure. Umur perusahaan tidak berpengaruh terhadap environmental disclosure. Good corporate governance tidak memoderasi hubungan antara pengaruh tipe industri terhadap environmental disclosure. Good corporate governance memoderasi hubungan antara pengaruh ukuran perusahaan dan umur perusahaan terhadap environmental disclosure. Penelitian selanjutnya agar menambah variabel yang dapat mempengaruhi environmental disclosure, dan menggunakan objek lain untuk sampel penelitian. This research was conducted to obtain evidence about the influence of company size, industry type, and company age on the environmental disclosure using good corporate governance as moderating variable. The research’s population is companies that are registered as a participant of Corporate Governance Perception Index (CGPI award from 2009 to 2013 with total number of 58 companies. The sampling technique used in this research is purposive sampling. There are 11 companies that qualified as sample with 55 unit of analyse. The analysis technique used is absolute difference value regression analysis. The results showed that the size of company and the type of industry give positive effect to environmental disclosure. The age of company does not give any effect to the environmental disclosure

  1. Merger Failures & Corporate Strategy: Change Management to Solve the Query

    Directory of Open Access Journals (Sweden)

    Hina Abbas

    2014-05-01

    Full Text Available Business Mergers are the key for both big and small business corporations. This research paper determines the factors resulting into merger failures and considering “Strategic Change Management” as a solution to the query by doing comparison of corporate strategy and cultures of mergers between Europe and USA through statistics. Factors that lead to merger failures are misgauging strategic fit, cultural clash, communication gap, weak leadership and economic crisis by providing clear vision, putting together leadership team, focused management on success and winning the people’s commitment we can solve this query. The research has proved that cross-border mergers are highly influenced by cultural differences. The strategic change management led by new CEO can help in saving a new merger from a failure.

  2. Environmental Management vitrification activities

    Energy Technology Data Exchange (ETDEWEB)

    Krumrine, P.H. [Waste Policy Institute, Gaithersburg, MD (United States)

    1996-05-01

    Both the Mixed Waste and Landfill Stabilization Focus Areas as part of the Office of Technology Development efforts within the Department of Energy`s (DOE) Environmental Management (EM) Division have been developing various vitrification technologies as a treatment approach for the large quantities of transuranic (TRU), TRU mixed and Mixed Low Level Wastes that are stored in either landfills or above ground storage facilities. The technologies being developed include joule heated, plasma torch, plasma arc, induction, microwave, combustion, molten metal, and in situ methods. There are related efforts going into development glass, ceramic, and slag waste form windows of opportunity for the diverse quantities of heterogeneous wastes needing treatment. These studies look at both processing parameters, and long term performance parameters as a function of composition to assure that developed technologies have the right chemistry for success.

  3. The Relationship of Corporate Culture and Positive Conflict Management

    Institute of Scientific and Technical Information of China (English)

    Wai-Hung; Ng; S; F; Lee

    2002-01-01

    With a unique corporate culture based on ancient Ch in ese wisdom being implemented at workplace for more than 10 years, we have been e ncountering various issue of managing conflicts, in particular at organization r estructure period, although we perceive that conflict does not necessarily have dysfunctional effect on our group performance. However, conflicts between and am ong various levels of the organization hierarchy are inevitably creating certain impact on our organization cohesiveness, performa...

  4. Environmental management in product chains

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard; Forman, Marianne; Hansen, Anne Grethe

    of environmental initiatives, a number of recommendations for governmental regulation, which can support the further diffusion of environmental management in product chains, are developed. Furthermore, the report describes a number of theoretical perspectives from sociology of technology, organisation theory...

  5. 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 co

  6. 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

  7. 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 co

  8. 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

    Directory of Open Access Journals (Sweden)

    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.

  9. 77 FR 15088 - Public Scoping Meeting and Preparation of Environmental Impact Statement for Baryonyx Corporation...

    Science.gov (United States)

    2012-03-14

    ... Statement for Baryonyx Corporation, Inc.'s Proposed Wind Farm, Offshore, Willacy and Cameron Counties, TX...) and Section 404 of the Clean Water Act (33 U.S.C. 1344) from Baryonyx Corporation, Inc. (SWG-2011... assess the potential social, economic and environmental impacts of the construction and operation of the...

  10. CORPORATE SOCIAL RESPONSIBILITY AS CONSTITUENT OF INCREASE OF EFFICIENCY OF THE CORPORATE MANAGEMENT SYSTEM

    OpenAIRE

    2009-01-01

    In the article essence of corporate social responsibility of companies is analysed taking into account international and domestic experience. Certainly basic functions of corporate social responsibility, place and role of report, about corporate social responsibility, and also indexes of measuring of corporate social responsibility, in particular value of index of social investments.

  11. 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.

  12. 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.

  13. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 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...

  16. 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…

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

    DEFF Research Database (Denmark)

    Prašnikar, J.; Ograjenšek, I.; Pahor, M.

    2012-01-01

    : in the framework of a small open transitional economy, the model differentiates well among 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......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 five 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...

  18. 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...

  19. Do Board’s Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence

    OpenAIRE

    Helfaya, A.; Moussa, T

    2017-01-01

    The environmental implications of corporate economic activities have led to growing demands for firms and their boards to adopt sustainable strategies and to disseminate more useful information about their activities and impacts on environment. This paper investigates the impact of board’s corporate social responsibility (CSR) strategy and orientation on the quantity and quality of environmental sustainability disclosure in UK listed firms. We find that effective board CSR strategy and CSR-or...

  20. 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.

  1. 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

  2. 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 societ

  3. 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 societ

  4. A Unified Theory of Tobin's q, Corporate Investment, Financing, and Risk Management

    OpenAIRE

    Neng Wang; Hui Chen; Patrick Bolton

    2011-01-01

    This paper proposes a simple homogeneous dynamic model of investment and corporate risk management for a financially constrained firm. Following Froot, Scharfstein, and Stein (1993), we define a corporation's risk management as the coordination of investment and financing decisions. In our model, corporate risk management involves internal liquidity management, financial hedging, and investment. We determine a firm's optimal cash, investment, asset sales, credit line, external equity finance,...

  5. The evolution and implementation strategies of proactive corporate environmental management%企业主动性环境管理的发展演变与实施策略

    Institute of Scientific and Technical Information of China (English)

    黄俊; 安文弘

    2011-01-01

    基于文献研究了企业主动性环境管理的发展演变与实施策略。研究发现,首先,主动性环境管理的发展与演变可以分为三个阶段:a.被动型—"危机"模式阶段;b.反应型—成本模式阶段;c.主动型—环境管理模式阶段。其次,企业主动性环境管理的驱动因素包括四个方面:法律责任因素,成本因素,利益相关者影响,竞争需求。最后,针对我国食品企业,基于以上研究发现,提出了我国食品企业实施主动性环境管理的战略模型与计划。%Based on the initiation and development of proactive environmental management in foreign companies,it was concluded that the evolution of proactive environmental management had gone through three stages:a. unprepared stage-"crisis"mode,b. reactive stage-cost mode,c. proactive stage-environmental management mode. Then the effect of proactive environmental management strategy on companies was analyzed,including four aspects:regulatory demands,cost factors,stakeholder forces,competitive requirements. Finally,on strategic level,the implementation mode and plan of proactive environmental management for domestic food companies was provided in the long run.

  6. 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...... influence the development of corporate environmental competence, that is, their abilities to work with the environment and adapt to a more environmentally sustainable mode of production.......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...

  7. Environmental Protection Theme at Discourses of Corporative Social Responsibility

    Directory of Open Access Journals (Sweden)

    Alfredo Rodrigues Leite da Silva

    2009-01-01

    Full Text Available This paper views and discusses discourses on social responsibility in organizations and their use of the environmental theme. We suppose that strategies are used to disseminate some discourses concerning these matters. The ambiguities of themes within organizations point to a fragmented discourse (Fineman, 1996, revealing practices of openness and dissimulation. The theoretical discussion starts with the theme of social responsibility, confronting it with an environmental theme and discusses discourses with ambiguities of organizational practice stemming from two themes. At the end, a case study of Antena completes the discussion. Data was collected with documental research and semi-structured interviews. We made use of Discourse Analysis methodology (Fiorin, 1989. In conclusion, the concern with social responsibility and its environmental thematic lie within the organization. It is found in the discourse and actions at a high administration level including managers and a high number of technical workers. The silence about the limits of this responsibility is fulfilled by a technical workers group that reveals dissimulation when openness menaces some objectives.

  8. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

    Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.

  9. Managing corporate capabilities:theory and industry approaches.

    Energy Technology Data Exchange (ETDEWEB)

    Slavin, Adam M.

    2007-02-01

    This study characterizes theoretical and industry approaches to organizational capabilities management and ascertains whether there is a distinct ''best practice'' in this regard. We consider both physical capabilities, such as technical disciplines and infrastructure, and non-physical capabilities such as corporate culture and organizational procedures. We examine Resource-Based Theory (RBT), which is the predominant organizational management theory focused on capabilities. RBT seeks to explain the effect of capabilities on competitiveness, and thus provide a basis for investment/divestment decisions. We then analyze industry approaches described to us in interviews with representatives from Goodyear, 3M, Intel, Ford, NASA, Lockheed Martin, and Boeing. We found diversity amongst the industry capability management approaches. Although all organizations manage capabilities and consider them to some degree in their strategies, no two approaches that we observed were identical. Furthermore, we observed that theory is not a strong driver in this regard. No organization used the term ''Resource-Based Theory'', nor did any organization mention any other guiding theory or practice from the organizational management literature when explaining their capabilities management approaches. As such, we concluded that there is no single best practice for capabilities management. Nevertheless, we believe that RBT and the diverse industry experiences described herein can provide useful insights to support development of capabilities management approaches.

  10. 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.

  11. Corporate Narrations. An Instrument of Strategic Brand Management

    Directory of Open Access Journals (Sweden)

    Adela Rogojinaru

    2011-08-01

    Full Text Available Using textual analysis as a method, our aim is to connect the disciplines of brand management to brand communication via text-based approaches. It has been part of the academic tradition to treat all textual perspectives within the exclusive domain of literary studies. We nevertheless consider that an interdisciplinary recovery of classic text-based methods is fertile in advancing our research methods in branding, especially for teaching purposes at master and doctoral level of the communication disciplines. The methodology is based on the analysis of the use of storytelling in four corporate books on four well-known brands: Coca-Cola, Pepsi, Avon, and Disney.

  12. The Environmental Accounting: an Instrument for Promoting the Environmental Management

    National Research Council Canada - National Science Library

    Cleopatra Sendroiu; Aureliana Geta Roman

    2007-01-01

    .... By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving...

  13. The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management

    Directory of Open Access Journals (Sweden)

    Soliyah Wulandari

    2016-05-01

    Full Text Available This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012. This study will use the data secondary, such as annual report. Data analysis will perform using multiple regressions. Result show that Corporate Social Responsibility is influence to accrual earnings management. Corporate Social Responsibility is a real influence to both abnormal earnings management of cash flow from operations and abnormal of production costsDOI: 10.15408/etk.v15i1.3116

  14. 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.

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

    Directory of Open Access Journals (Sweden)

    Lida Holtzhausen

    2013-01-01

    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.

  16. ETHICAL ASPECTS OF ENVIRONMENTAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Cîrstea Ştefan-Dragoş

    2013-07-01

    Full Text Available The purpose of this article is to outline the main economical and social benefits that can be obtained by adopting an ethical attitude of the organisations which use a performant environmental management. From the idea that the human being is the master of nature, it was passed to the view according to which the human being must ensure a balance between consumption and the use of resources. In order to achieve our goal we identified the factors that lead to long term or even permanent destructive effects over the environment and we briefly present the reasons for which the organizations adopt and implement environmental management systems. Also, the difficulties encountered in implementing environmental strategies have been briefly enumerated and the competitive and economic advantages that can be achieved by adopting an efficient environmental management and the main reasons that grant to the environmental management a special significance were exposed. This theoretical paper emphasizes the importance of the adoption by organizations of a "green behavior" and reveals correlations between sustainability, economic growth and environmental performance in organizations. The analysis of the ethical aspects of environmental management shows the links that can be created between the development of an ethical culture of organizations and the achievement of the environmental excellence. The research provides an overview of the concept of environmental ethics and encloses it within the scope of environmental management. Someone needs to explain why an increasing number of organizations, both large and small, are setting up environmental management systems, making environmental investments and reducing risks over and beyond legal requirements, even when the benefits are not at all obvious, even in the long run. Also, this paper provides some practical examples of organizations environmental problems and points out how these organizations adapted their

  17. 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

  18. Putting polluters in jail: the imposition of criminal sanctions on corporate defendants under environmental statutes

    Energy Technology Data Exchange (ETDEWEB)

    1985-01-01

    Congress included criminal sanctions in several current environmental statutes in an attempt to punish those who jeopardize the public's health and well being by polluting. After exploring how criminal sanctions are actually employed by the courts against corporate defendants, the author argues that these sanctions are ineffective deterrents. Special problems which exist for the prosecutor or judge who attempts to invoke criminal sanctions against a corporate defendant raise questions about the feasibility and propriety of punishing the corporate entities and difficulties associated with proceeding against a corporate official or responsible individual within the corporate organization. The only way to make the sanctions effective is to use them and to impose both fines and jail sentences on the guilty parties.

  19. 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…

  20. Environmental management in China

    OpenAIRE

    Karlsson, Victoria

    2010-01-01

    In this study the aim was to investigate and nuance how the Volvo Construction Equipment (VCE) production Hub can evolve their environmental work, at Chinese wheel loader producer Shandong Lingong (SDLG), to reach Volvo standard. The study also aimed to investigate what international companies in China should take into consideration in their environmental work. The work was carried out by answering the following research questions; In which way or ways can the VCE Hub at SDLG evolve their env...

  1. CORPORATE MANAGEMENT IN THE NEW ECONOMY OF ROMANIA

    Directory of Open Access Journals (Sweden)

    Maria, GÂF-DEAC

    2014-11-01

    Full Text Available The paper deals with corporate management which is the set of processes and systems implemented to organize, direct and control firms, with the objective of increasing their value and performance or eliminate barriers and obstacles to development. In fact, there is a concentration of attention on the efficient management systems, the concern being found on improving business board of directors, leading the company to operational non-sustainability. It concludes that, in fact, the worst situation is seen when officials from outside partners (strategic investors can not understand how far advanced the classic structure of local economic interests, to what kind of market economy is heading Romania, as this framework does not feel attracted to develop business and significant investment in modernization.

  2. Development of environmental management system in China's financial sector

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    The establishment of the environmental management system in the financial sector can be effectively promoted through the introduction of the environmental protection concept and its implementation by the financial sector.The impact of a sustainable development system on the sector is analyzed in this article from three aspects:environmental risk assessment,financing support for environmental protection projects,and financial services to environmentally friendly corporations and individuals.Influential factors on the development of the environmental management system in China's financial sector are discussed from the perspective of various entities such as financial institutions,financial regulation authorities,environmental protection departments,corporations,and the public.It is pointed out that China's financial sector is now in the transitional phase from a defensive attitude to a preventive attitude.Strengthening governmental guidance,the supervision of regulators as well as public awareness of environmental protection should be used to enhance the initiative in the development of the environmental management system in the Chinese financial sector.

  3. Environmental Management Practices in Polish Enterprises - An Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Oksana Seroka-Stolka

    2014-12-01

    Full Text Available Environmental management helps firms systematically include environmental issues to enhance a firm’s commitment and decrease their impact on the natural environment. For that reason, it has become necessary to study proactive aspects of business management and all the factors that influence the development of environmental proactivity in firms. The article aims to analyze the level of corporate environmental proactivity and its relationship with the size and the sector of activity in Polish enterprises. The environmental pressure perceived by companies was analyzed, too. A questionnaire survey was conducted in 64 Polish enterprises. The results show that the level of environmental proactivity of Polish enterprises is satisfactory and the highest activity of environmental proactivity is observed in the area of operating practices. The interest in the implementation of ISO 14001 and EMAS standards is still little. However, it is possible to observe slow, though systematic, growth in the implemented standards following ISO 14001 and EMAS. The research results reveal that there is a statistically significant relationship between the size and the sector of activity. Environmental pressure is mostly perceived by the management staff. This article also suggests implications and opportunities for future research because relatively little is known about the corporate environmental proactivity in Polish companies.

  4. 78 FR 936 - Green Mountain Power Corporation; Notice of Availability of Draft Environmental Assessment

    Science.gov (United States)

    2013-01-07

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Green Mountain Power Corporation; Notice of Availability of Draft Environmental Assessment In accordance with the National Environmental Policy Act of 1969 and the Federal...

  5. 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...

  6. The Aalborg Approach to Environmental Management

    DEFF Research Database (Denmark)

    Jamison, Andrew; Nielsen, Eskild Holm

    2002-01-01

    The Article Briefly Presents the Master Programme in Environmental Management at Aalborg University......The Article Briefly Presents the Master Programme in Environmental Management at Aalborg University...

  7. 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.

  8. 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

    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.

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

    Directory of Open Access Journals (Sweden)

    Mpho Ngoepe

    2013-07-01

    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.

  10. 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.

  11. Corporate environmental strategy and responsiveness to external stakeholders

    NARCIS (Netherlands)

    Schrama, Geerten

    1997-01-01

    Paper to be presented at the 13th EGOS Colloquium "Organisational Responses to Radical Environmental Changes", Budapest University of Economic Sciences, Budapest, July 3-5, 1997. Sub-theme 6: Responses to the Environmental Challenge in Organisation Studies.

  12. IMPACT OF CONFLICT MANAGEMENT ON CORPORATE PRODUCTIVITY: AN EVALUATIVE STUDY

    Directory of Open Access Journals (Sweden)

    Obasan Kehinde , A

    2011-09-01

    Full Text Available A wide divergence of opinion exists on the source and effect of conflicts on corporate productivity and the effectiveness of the various strategies available for managing them. It has been argued by some that conflicts are signs of a vibrant organization while others contend it is destructive and capable of retarding stability and profitability of organizations. Using a student t distribution to test the significance of response and purposive sampling technique to administer a self-design questionnaires to 50 respondents cutting across all cadres of staff of First Bank of Nigeria Plc.,(Lagos Branch, revealed that the main sources of conflict in the organization relate to perception and value problems. The specific issues bother on employee compensation and welfare while managers prefer the compromise, problem solving and dominating strategies to minimizing the incidence of organisational conflicts. Based on the findings of the study, it was recommended that strategies which promote industrial democracy should be chosen by management as the preferred option in dispute resolution. In addition, the ideal level of conflict resolution required to attain optimum performance for every organisation is unique and situational hence managers are duty bound to establish the best maintainable by the organisation.

  13. 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

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

    NARCIS (Netherlands)

    Graafland, Johan; Smid, Hugo

    2016-01-01

    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 f

  15. THE MANAGEMENT SUBSIDIARIES: CORPORATE GOVERNANCE MECHANISMS IN GROUP OF COMPANIES

    Directory of Open Access Journals (Sweden)

    A. K. Tatulyan

    2016-01-01

    Full Text Available Many holdings in the process of converting its organizational structure to face several new problems, which reduce the overall efficiency of the management of its group of companies. Most often these problems are related to the control activities of subsidiaries. Due to the large number of organizations in the group of companies the Supervisory Board has no possibility to monitor all the activities of its sub-sidiaries, as a result of which most of these "daughters" more freedom and opportunity to conduct their activities without agreeing it with top management. Group of companies or integrated structures imply a close interaction between companies and coordination of their activities in the moment and end-to-end operational control. The main study is how the parent organization may be based on legitimate mechanisms to manage the activities of the subsidiary. The article is devoted to the interaction between subsidiaries and the parent organization in the group companies. It also discusses a variety of mecha-nisms through which the parent organization may influence the decisions made by subsidiaries. There is a very actual problem of management and control over the activities of subsidiaries and affiliates group companies that have a well developed organizational structure, a large number of subsidiaries and lead-ing the activities of several types. These mechanisms have already proven international practice and are promising in terms of adaptation to the management structure of the Russian groups of companies that will allow you to create the best conditions for conducting control activities of subsidiaries. The article describes some of the most common tools for the management of subsidiaries, for example is the direct involvement of senior management or even the owners of parent organization in the work of the Board of Directors of the subsidiary. The article discusses the contradictions that arise in the organization of the procedure of

  16. IS and Organization for Online Corporate Reputation Management

    OpenAIRE

    Alberto Francesconi; Claudia Dossena

    2012-01-01

    According to the Resource Based View, corporate reputation is seen as a core resource and a major factor in gaining competitive advantage. Thanks to the development of Web-based technologies, stakeholders can easily spread their own perspective about an organization, its products, services, brands, members, and so forth, affecting its corporate reputation. This work examines the Web side of corporate reputation conceptualized as ‘online corporate reputation’ and the exploitation of IT (On...

  17. 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

  18. Stakeholder versus Shareholder Satisfaction in Corporate Risk Management

    DEFF Research Database (Denmark)

    Aabo, Tom

    2006-01-01

    be explained by company characteristics normally identified in the literature as being decisive for hedging behaviour such as firm size, leverage, and export ratio. Rather, the study finds a unique relationship between the managerial focus on stakeholders and a conservative risk management strategy......Inherent in corporate governance is the conflict between satisfying stakeholders in general versus satisfying shareholders in particular. This empirical study of Danish non-financial companies finds that companies which state that their aim is to satisfy stakeholders in general ("stakeholder...... satisfaction companies") pursue a more extensive hedging strategy of exposures to changes in exchange rates than companies which state that their aim is to satisfy shareholders in particular ("shareholder satisfaction companies"). The extensive hedging strategy of stakeholder satisfaction companies cannot...

  19. Strategic Environmental Assessment: Integrated environmental management

    CSIR Research Space (South Africa)

    Department of Environmental Affairs and Tourism, DEAT

    2004-01-01

    Full Text Available that are appropriate for the various levels of decision-making. The aim of this document series is to provide general information on techniques, tools and processes for environmental assessment and management. The material in this document draws upon experience... is determined by its place in the decision- making process. SEA can be used to assess a proposed policy, plan or programme that has already been developed; or it can be used to develop, evaluate and modify a policy, plan or programme during its formulation...

  20. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  2. Corporate Social Behaviour

    DEFF Research Database (Denmark)

    Neergaard, Peter; Rahbek Pedersen, Esben

    2003-01-01

    , human rights and environmental protection. Without a common point of reference in national regulation, managers in multinational enterprises now have to develop their own codes of corporate social behaviour. This has created a growing market for private standards within the field of environmental...... management systems, social accountability, corporate citizenship, occupational health and safety and so forth. However, both the idea of government regulation and the literature acclaiming corporate self-regulation should be met with some scepticism. This paper offers a short assessment of the potentials...

  3. ENVIRONMENTAL MANAGEMENT FOR MALARIA CONTROL

    Directory of Open Access Journals (Sweden)

    H. A. Rafatjah

    1976-09-01

    Full Text Available Environmental management for malaria control is defined as any planned physical activities that through transformation of land, water and vegetation will result in the prevention, reduction or elimination of malaria. In planning and implementing these activities, full consideration must be given to their long-term effects and benefits and to the preservation of the quality of environment and they need to be fully and closely coordinated with water, land and agricultural development projects. Environmental management activities for malaria control can be classified as source reduction, dealing mainly with physical alteration of the environment; environmental manipulation, introducing temporary environmental changes and the reduction, and prevention of man-vector contact by site selection, mosquito proofing of dwellings and personal protection. For anti-malaria programs to employ these activities they need to re-train the staff, re-orient the services and set up pilot operations for feasibility studies.

  4. Evaluating the awareness of environmental management accounting in the South African chemical industry / Eduard Kotzee

    OpenAIRE

    Kotzee, Eduard

    2014-01-01

    Environmental issues are of increasing concern to citizens, governmental personnel and corporate leaders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decisionmaking in environmental management. Simply defined, environmental management accounting is management accounting with a focus on physical information on the flow of energy, water, products and materials as well as monet...

  5. Application of Environmental Management in Danish Companies: The Statistical Approach

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

    Human activities cannot avoid to influence conditions in the natural environment one way or the other. This includes as well common activities in the business sector. But during the past few decades, environmental disasters in Seveso and Bhopal, and the Exxon Valdes oil spill in Alaska have...... 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...

  6. 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...

  7. Environmental Management Science Program Workshop

    Energy Technology Data Exchange (ETDEWEB)

    None

    1998-07-01

    This program summary book is a compendium of project summaries submitted by principal investigators in the Environmental Management Science Program and Environmental Management/Energy Research Pilot Collaborative Research Program (Wolf-Broido Program). These summaries provide information about the most recent project activities and accomplishments. All projects will be represented at the workshop poster sessions, so you will have an opportunity to meet with the researchers. The projects will be presented in the same order at the poster session as they are presented in this summary book. Detailed questions about an individual project may be directed to the investigators involved.

  8. Environmental Aspects of Load Management

    Energy Technology Data Exchange (ETDEWEB)

    Abaravicius, Juozas

    2004-02-01

    This study approaches load management from an environmental perspective. It identifies and discusses the possible environmental benefits of load management and evaluates their significance, primary focusing on CO{sub 2} emissions reduction. The analysis is carried out on two levels: national - the Swedish electricity market, and local - one electric utility in southern Sweden. Our results show the importance of considering the influence of site-specific or level-specific conditions on the environmental effects of load management. On the national level, load management measures can hardly provide significant environmental benefits, due to the high hydropower production in Sweden, which is the demand following production source. Emission reductions will rather be the result of energy efficiency measures, which will cut the load demand as well as the energy demand. However, when it comes to a local (utility) level, where load management is considered as an alternative to an installation of peak diesel power plant, the benefits are clear. It is demonstrated that significant CO{sub 2} emissions savings can be achieved due to avoided peak diesel power production.

  9. 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

  10. Lockheed Martin Hanford Corporation systems engineering project management

    Energy Technology Data Exchange (ETDEWEB)

    Baynes, P.A.

    1998-04-01

    Lockheed Martin Hanford Corporation is developing and implementing an integrated technical baseline for cleaning up environmental contamination at the Hanford Site in Washington State. The Hanford Site is located in Washington State and has been referred to as one of the largest Environmental Cleanup challenges in the US. It became contaminated with radioactive and dangerous wastes during the 40+ years it was being used to produce weapons grade plutonium in support of the US nuclear weapons program (See Figure 1). The US Department of Energy (US DOE) is responsible for cleanup of the Hanford Site with the Environmental Protection Agency (EPA) and the Washington State Department of Ecology (Ecology) both providing regulatory oversight. The US DOE, EPA and Ecology entered into an agreement in 1989 (Hanford Federal Facility Agreement and Consent Order, commonly referred to as the Tri-Party Agreement) that provides the framework for cleanup of the Hanford Site. However, since the inception of the Tri-Party Agreement, there have been numerous changes due to technical issues, funding issues, and priority changes within the cleanup mission. As a result, progress on the definition and execution of the cleanup work has been slower than anticipated and has resulted in some false starts, missed milestones, and milestones that have been completed that did not further the Site cleanup. The absence of a clearly defined mission resulted in a high percentage of projects that were canceled during construction or abandoned after completion and approximately $900 million spent on projects that did not bring cleanup or disposal any closer.

  11. 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

    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......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...

  12. 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.

  13. 77 FR 4556 - Environmental Management Advisory Board

    Science.gov (United States)

    2012-01-30

    ... include, but are not limited to, project management and oversight activities, cost/ benefit analyses... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Environmental Management Advisory Board AGENCY: Office of Environmental Management, Department of Energy. ACTION...

  14. GENERAL ENVIRONMENTAL CORPORATION; CURE ELECTROCOAGULATION TECHNOLOGY: INNOVATIVE TECHNOLOGY EVALUATION REPORT

    Science.gov (United States)

    The CURE electrocoagulation technology was demonstrated under the Superfund Innovative Technology Evaluation (SITE) program at the U.S. Department of Energy (DOE) Rocky Flats Environmental Technology Site (RFETS), where water from the solar evaporation ponds (SEPs) was contaminat...

  15. Environmental management system objectives & targets results summary FY 2013

    Energy Technology Data Exchange (ETDEWEB)

    Vetter, Douglas Walter [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2014-04-01

    Sandia National Laboratories/New Mexicos (SNL/NM) Environmental Management System is the integrated approach for members of the workforce to identify and manage environmental risks. Each Fiscal Year (FY) SNL/NM 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/NMs operations on the environment. An annual summary of the results achieved towards meeting established Sandia Corporation and SNL/NM 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 FY2013.

  16. 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.

  17. Corporate social responsible costs in the environmental area

    Directory of Open Access Journals (Sweden)

    Sefa Boria-Reverter

    2013-09-01

    Full Text Available Purpose: To know how the application of environmental politicies facilitates the identification of unknown costs and their next reaction. Moreover we try to determine, if these costs have a connection with the different environmental strategies, which are used. Design/methodology/approach: An empiric study was done through a telephonic survey all over Spain in 2012. The idea was to obtain a representative sample. From 943 companies, the survey was answered by 141 of them. Findings and Originality/value: It is shown the relationship between the costs behavior, knowledge of the unknown and hidden costs with the environmental strategies. Research limitations/implications: To dispose a bigger sample, this allowed us to obtain results in relationship with sectors type and to verify the result for regions. Practical implications: The organizations can be aware of costs reaction, depending on their action in the environmental area. Originality/value: Environmental politicies in the CSR field facilitate unknown or hidden costs detection and they allow their evaluation and the decisions about them. The obtained improvements can revert to the society due to the development of environmental politicies and they offer a competitive advantage for the company.

  18. Managing Information Systems Integration in Corporate Mergers and Acquisitions

    OpenAIRE

    Henningsson, Stefan

    2008-01-01

    Corporate mergers and acquisitions (M&As) have during the last decade established themselves as prominent tools for corporate strategy. Consequently, more and more organizations direct their attention towards the potential benefits of a corporate merger and acquisition (M&A) and the problems of leveraging the potentials. This thesis addresses information systems (IS) integration in the context of M&As. It seeks to enhance the understanding of how IS integration relates to the M&am...

  19. Interactions management in environmental policy

    NARCIS (Netherlands)

    Krozer, Yoram; Franco-Garcia, Maria-Laura; Micallef, David

    2013-01-01

    Purpose: The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation. Design/methodology/approach: Revision of literature to identify the European Union regulations for companies producing po

  20. Interactions management in environmental policy

    NARCIS (Netherlands)

    Krozer, Yoram; Franco Garcia, Maria Maria; Micallef, David

    2013-01-01

    Purpose: The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation. Design/methodology/approach: Revision of literature to identify the European Union regulations for companies producing

  1. Environmental management as situated practice

    DEFF Research Database (Denmark)

    Lippert, Ingmar; Krause, Franz; Hartmann, Niklas Klaus

    2015-01-01

    We propose an analysis of environmental management (EM) as work and as practical activity. This approach enables empirical studies of the diverse ways in which professionals, scientists, NGO staffers, and activists achieve the partial manageability of specific “environments”. In this introduction......, we sketch the debates in Human Geography, Management Studies, and Science and Technology Studies to which this special issue contributes. We identify the limits of understanding EM though the framework of ecological modernisation, and show how political ecology and work-place studies provide...

  2. Environmental management as situated practice

    DEFF Research Database (Denmark)

    Lippert, Ingmar; Krause, Franz; Hartmann, Niklas Klaus

    2015-01-01

    We propose an analysis of environmental management (EM) as work and as practical activity. This approach enables empirical studies of the diverse ways in which professionals, scientists, NGO staffers, and activists achieve the partial manageability of specific “environments”. In this introduction......, we sketch the debates in Human Geography, Management Studies, and Science and Technology Studies to which this special issue contributes. We identify the limits of understanding EM though the framework of ecological modernisation, and show how political ecology and work-place studies provide...

  3. 77 FR 58096 - Georgia Transmission Corporation: Notice of Intent To Prepare an Environmental Assessment and To...

    Science.gov (United States)

    2012-09-19

    ... decision-making in its Section 106 review process. Any party ] wishing to participate more directly with... Rural Utilities Service Georgia Transmission Corporation: Notice of Intent To Prepare an Environmental Assessment and To Hold Public Scoping Meetings AGENCY: Rural Utilities Service, USDA. ACTION: Notice...

  4. 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

  5. Environmental management of business processes

    Directory of Open Access Journals (Sweden)

    Vesna Čančer

    2000-01-01

    Full Text Available Since the decision-makers in enterprises will accept the goals of environmental management only if they are motivated enough, comprehensible and useful tools should be generated to support environmentally oriented business decision-making. For that reason, a general optimisation model of the multiphase business process is presented in this paper. This model includes the possibilities for an integrated approach to environmental protection so that it can be applied as a scenario by the business process simulation for the evaluation of environmentally oriented business decisions on business performance. Furthermore, development and application possibilities of the presented model are introduced. Some measures of resource efficiency are developed using the presented optimisation model.

  6. Conference on Environmental Data Management

    CERN Document Server

    Oppenheimer, Dorothy; Brogden, William; Environmental Data Management

    1976-01-01

    Throughout the world a staggering amount of resources have been used to obtain billions of environmental data points. Some, such as meteorological data, have been organized for weather map display where many thousands of data points are synthesized in one compressed map. Most environmental data, however, are still widely scattered and generally not used for a systems approach, but only for the purpose for which they were originally taken. These data are contained in relatively small computer programs, research files, government and industrial reports, etc. This Conference was called to bring together some of the world's leaders from research centers and government agencies, and others concerned with environmental data management. The purpose of the Conference was to organize discussion on the scope of world environmental data, its present form and documentation, and whether a systematic approach to a total system is feasible now or in the future. This same subject permeated indirectly the Stockholm Conference...

  7. Environmental Management in Danish transnational textile product chains

    DEFF Research Database (Denmark)

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

    2010-01-01

    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...... and clothing sector with 13 cases based on interviews and material from reports and websites. The criteria for choosing the cases were variety of size and market segment, and a mixture of companies that take environmental initiatives and companies for which it was not known whether they take environmental...... initiatives. Findings Several different environmental practices were identified: Some companies take early which got sustained initiatives, and some early and not sustained initiatives; some companies take late 1 which got sustained initiatives, and some late and not sustained initiatives; and finally, some...

  8. Corporate Social Responsibility in Food Manufacturing Companies – Environmental Dimensions

    Directory of Open Access Journals (Sweden)

    Ľudmila Nagyová

    2016-01-01

    Full Text Available The degree of a company’s acceptance and integration of the CSR concept is directly reflected in the fundamental principles of the company. Through the environmental sustainability, a company can make a positive contribution to the society and the natural environment. Competitive and cost pressures are the key drivers of sustainable development in the industry. Today, many international food and drink companies are delivering excellent achievements. The present paper tries to highlight how much are food manufacturing companies committed to caring for the environment as a main component of their CSR strategy. In order to fulfil the defined objectives of the paper, the primary and secondary sources of information were collected and used, as well as there was used the method of interview, using a questionnaire (total number of respondents was 100 food manufacturing companies. In our research the highest percentage of large, SMC and micro companies indicated the reduction of negative operational impacts as the most important commitment of companies in relation to environment. Most large companies invest to installing pollution reducing technology to improve environmental quality (67% and utilizing more environmentally friendly raw materials (51%. These areas indicated the highest percentage as well as for SMC. In the case of large companies there are more visible movements in environmental practices than in micro and small-medium companies.

  9. 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.

  10. Corporate Reputation Management: Reaching Out to Financial Stakeholders

    NARCIS (Netherlands)

    Y. Wang (Yijing)

    2013-01-01

    textabstractCorporate reputation is important for firms’ long-term performance and competitive advantages. This dissertation sets out to understand the relationship between corporate reputation and a company’s attractiveness to financial stakeholders from different angles. Specifically, I examine

  11. Corporate Reputation Management: Reaching Out to Financial Stakeholders

    NARCIS (Netherlands)

    Y. Wang (Yijing)

    2013-01-01

    textabstractCorporate reputation is important for firms’ long-term performance and competitive advantages. This dissertation sets out to understand the relationship between corporate reputation and a company’s attractiveness to financial stakeholders from different angles. Specifically, I examine th

  12. For-Profit School Management Corporations: Serving the Wrong Master.

    Science.gov (United States)

    Conn, Kathleen

    2002-01-01

    Argues that state legislatures have ignored the inherent conflict between the corporate objective of shareholder profit maximization and the public's interest in children's education when for-profit corporations deliver services. In the absence of stricter legislative governance, the courts must recognize new causes of action that safeguard the…

  13. THEORY METODOLOGICAL BASIS OF LOCAL SYSTEMS OF CORPORATIVE ENTERPRISE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    N.A. Pytkin

    2007-03-01

    Full Text Available The urgency of corporate governance systems research is caused by apparently not complete realization of these systems in the modern practice as only in an insignificant degree considers peculiarities of each single company and relies, first of all, on the experience of base systems of corporate governance in general. Such approach results in a bunch of negative effects, including formal realization of requirements of "corporate governance codes" and other similar documents. In this connection we offer the approach to designing effective local systems of corporate governance (LSCG which would consider not only the existing recommendations on corporate governance, but also the greatest possible set of external and internal factors for every separate company. This article is devoted to theoretical bases of LSCG.

  14. 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 ab

  15. 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 ab

  16. 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

  17. 76 FR 27311 - Cobb Customer Requesters v. Cobb Electric Membership Corporation, Cobb Energy Management...

    Science.gov (United States)

    2011-05-11

    ... III; Notice of Complaint Take notice that on April 26, 2011, Cobb Customer Requesters (CCR or Complainant) filed a complaint against Cobb Electric Membership Corporation (Cobb EMC), Cobb Energy Management... Energy Regulatory Commission Cobb Customer Requesters v. Cobb Electric Membership Corporation,...

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. 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

  3. How Health Relationship Management Services (HRMS Benefits Corporate Wellness

    Directory of Open Access Journals (Sweden)

    Nik Tehrani

    2016-06-01

    Full Text Available The typical worker spends about 47 hours a week commuting sitting in cars, trains, buses, or sitting at their desks. These statistics show that maintaining a healthy work and life balance has become progressively important. Workplace wellness and health promotion are of central importance for any organization in today's world. People are becoming highly conscious about their health and seek to ensure that they are provided with best medical services and facilities in case of any health issue. Organizations have switched to proactive strategies for the healthcare of their employees. Billions of dollars are spent on the workforce only after illnesses or injuries have occurred. Over the past several decades, healthcare services have drastically changed, altering the manner in which healthcare was previously managed. Technological advancements in medical systems have revolutionized the healthcare industry, and digital health tracking has been quite successful in monitoring patients’ health. Since patients are continuously monitored, no matter where they are, these systems can indicate patients’ adherence to medical protocols and act as a warning sign for such diseases as heart problems, Alzheimer’s disease, and many others. Health Relationship Management Services (HRMS is a new paradigm which defines comprehensive healthcare for an individual. HRMS is a complete health ecosystem suitable for the workplace, which enables healthcare providers to collect personal health data from various sources, analyze it for positive outcomes, and take action to preserve an employee’s good health to reduce absenteeism or turnover. HRMS can act as a preventative sentinel for corporate well-being as well.

  4. 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.

  5. Environmental protection and management guidebook

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-11-15

    In British Columbia, oil and gas activities on private or Crown land are subject to regulations in terms of environmental practices. This environmental protection and management guidebook seeks to provide information on the Oil and Gas Activities Act. All sections from the regulation: water, riparian values, wildlife and wildlife habitat, conserving soil, forest health, invasive plants, natural range barriers, seismic lines, areas to be restored and old growth management areas, resource features and cultural heritage resources, are covered in this document. The minimum acceptable operational standards and practices for oil and gas activities in British Columbia are described. This guide is intended to provide clients and stakeholders with recommendations concerning the planning phase, before any permits are applied for, and concerning permissions or authorizations generally for oil and gas activities in British Columbia.

  6. Environmental Land Management in Tajikistan

    Science.gov (United States)

    Makhmudov, Zafar; Ergashev, Murod

    2015-04-01

    Tackling Environmental Land Management in Tajikistan "Project approach" Khayrullo Ibodzoda, Zafar Mahmoudov, Murod Ergashev, Kamoliddin Abdulloev Among 28 countries in Europe and Central Asia, Tajikistan is estimated to be the most vulnerable to the climate change impacts depending on its high exposure and sensitivity combined with a very low adaptive capacity. The agricultural sector of Tajikistan is subject to lower and more erratic rainfalls, as well as dryness of water resources due to the possible temperature rising in the region, high evaporation, reducing the accumulation of snow in the mountain glaciers and increased frequency of extreme events. Climate change and variability are likely to pose certain risks, especially for those who prefer natural agriculture or pasture management that just reinforces the need for sound, adapted to new climatic conditions and improved principles of land management. Adoption of new strategies and best practices on sustainable land and water management for agricultural ecosystems will help the farmers and communities in addressing the abovementioned problems, adapt and become more resilient to changing climate by increasing wellbeing of local population, and contributing to food security and restoring productive natural resources. The Environmental Land Management and Rural Livelihoods Project is being financed by the Pilot Program for Climate Resilience (PPCR) and Global Environment Facility (GEF). The Project goal is to enable the rural population to increase their productive assets by improving management of natural resources and building resilience to climate change in selected climate vulnerable sites. The project will facilitate introduction of innovative measures on land use and agricultural production by providing small grants at the village level and grants for the Pasture User Groups (PUGs) at jamoat level in order to implement joint plans of pasture management and wellbred livestock, also for the Water User

  7. Hanford Site environmental management specification

    Energy Technology Data Exchange (ETDEWEB)

    Grygiel, M.L.

    1998-06-10

    The US Department of Energy, Richland Operations Office (RL) uses this Hanford Site Environmental Management Specification (Specification) to document top-level mission requirements and planning assumptions for the prime contractors involved in Hanford Site cleanup and infrastructure activities under the responsibility of the US Department of Energy, Office of Environmental Management. This Specification describes at a top level the activities, facilities, and infrastructure necessary to accomplish the cleanup of the Hanford Site and assigns this scope to Site contractors and their respective projects. This Specification also references the key National Environmental Policy Act of 1969 (NEPA), Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), and safety documentation necessary to accurately describe the cleanup at a summary level. The information contained in this document reflects RL`s application of values, priorities, and critical success factors expressed by those involved with and affected by the Hanford Site project. The prime contractors and their projects develop complete baselines and work plans to implement this Specification. These lower-level documents and the data that support them, together with this Specification, represent the full set of requirements applicable to the contractors and their projects. Figure 1-1 shows the relationship of this Specification to the other basic Site documents. Similarly, the documents, orders, and laws referenced in this specification represent only the most salient sources of requirements. Current and contractual reference data contain a complete set of source documents.

  8. The Environmental Accounting: an Instrument for Promoting the Environmental Management

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2007-08-01

    Full Text Available Companies and managers usually believe that environmental costs are not significant tothe operation of their businesses. However, often it does not occur to them that some production costshave an environmental component. By identifying and controlling environmental costs, environmentalaccounting systems can help environmental managers to justify these cleaner production projects, and toidentify new ways of saving money and improving environmental performance at the same time.

  9. Effect on Value Earnings Management Company with Good Corporate Governance Practices as Moderating Variable

    Directory of Open Access Journals (Sweden)

    Yuniarti Emylia

    2017-01-01

    Full Text Available Firm value reflects the size of the stock market reaction to the company. Increasing the value of the company is an achievement that suitable with the desire of the owner, because as the value of the company increasing as well the welfare of the owner. Earnings management has an influence on the value of the company. Good Corporate Governance to be one way to eliminate the management engineering efforts specifically to make regulations with the requirement for the companies to disclose certain information mandatorily and voluntarily. This research will discuss the influence of earnings management on company value, the effect of Corporate Governance on company value directly, and the effect of Corporate Governance as a moderating variable from the influence of earnings management and firm value. Data analysis technique used in this research is a descriptive data analysis method, analysis model and classical assumption check because this research aims to determine the effect of earnings management, company value and Corporate Governance on Enterprise State-owned Enterprises listed on the Indonesia Stock Exchange. The results of this study are earnings management negatively affect the value of the company, corporate governance itself has no effect on firm value, but as a moderating variable of corporate governance affect earnings management effect on firm value.

  10. Shaping corporate social responsibility management and reporting through engagement : The role of advocacy organisations

    NARCIS (Netherlands)

    Clune, C.

    2017-01-01

    Advocacy organisations have traditionally played a prominent role in shaping corporate social responsibility (CSR) management and reporting practices through organisational-level and institutional-level engagement. Recent years have seen advocacy organisations expand the nature and content of their

  11. Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain

    Directory of Open Access Journals (Sweden)

    Ester Gras-Gil

    2016-10-01

    The results show that corporate social responsibility practices may be an organizational device that leads to more effective use of resources, which then has a negative impact on earnings management practices.

  12. Organizational, Business, Management, and Corporate Communication: An Analysis of Boundaries and Relationships.

    Science.gov (United States)

    Shelby, Annette Nevin

    1993-01-01

    Analyzes the boundaries for four communications subject areas that may be taught in business schools: organizational, business, management, and corporate communications. Provides theoretical models for such an analysis of discipline boundaries and their interrelationships. (HB)

  13. 76 FR 66327 - Iron Mountain Information Management, Inc., Corporate Service Group, Information Technology (IT...

    Science.gov (United States)

    2011-10-26

    ..., Information Technology (IT) Division, Including On-Site Leased Workers From TEK Systems, Professional... Technology (IT) Division, including on-site leased workers from TEK Systems, Professional Alternative... Management, Inc., Corporate Service Group, Information Technology (IT) Division. The Department...

  14. Corporate compliance programs: risk management for the future.

    Science.gov (United States)

    Snyder, L S; Lewis, E A

    1995-09-01

    The Department of Justice has estimated that the government loses $100 billion annually in health care fraud. Consequently, the government's health care fraud enforcement activities with respect to all health care providers and suppliers continue to grow. Last year alone, the government collected more than $8 billion in settlements, fines, and penalties involving health care fraud. Recent settlements with the government have begun to include corporate compliance programs that require continued government oversight of the health care organization as an essential part of the settlement. The first section of this article describes the legal significance of health care companies' having corporate compliance programs. The second section provides a sample list of topics that should be included in any corporate compliance program. Finally, we describe various issues related to the creation and implementation of corporate compliance programs.

  15. Disability management: The Insurance Corporation of British Columbia experience

    OpenAIRE

    2003-01-01

    Insurance Corporation of British Columbia (ICBC) is a Crown Corporation created by the Provincial Government in 1974 to provide compulsory auto insurance. It is a common-law or tort system with 'add-on' no-fault provisions (medical/rehabilitation and disability benefits). ICBC insures 2 million British Columbia (BC) residents and pays out over $2 billion (Cdn.) in claims annually. One billion of this is for injury claims. Currently, one percent of these claims are catastrophic losses (paraple...

  16. Nurse managed prenatal programs affect outcomes for corporations.

    Science.gov (United States)

    Thompson, P E; Bitowski, B E; Bell, P L

    1997-09-01

    Faced with higher medical costs and increased insurance premiums, corporations are focusing on health promotion and wellness. With increasing numbers of women in the workforce, corporations have identified the need for prenatal programs. By developing, initiating, and evaluating outcome-based prenatal programs nurses can target the health care needs of this select population. One such program documented several outcomes including improved employee health and an 86% reduction in maternal/newborn costs.

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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.

  19. 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

  20. Environmental impact assessment: chemical explosive fracturing project, Petroleum Technology Corporation, Leslie, Letcher and Perry counties, Kentucky

    Energy Technology Data Exchange (ETDEWEB)

    Tonnessen, K.A.

    1977-05-19

    This review of the plans for a gas stimulation program by chemical explosive fracturing (CEF) in the Devonian shales of Letcher, Leslie and Perry counties, Kentucky also includes an assessment of the environmental consequences of the proposed project. This document was prepared at the request of the Nevada Operations Office of the Energy Research and Development Administration, and is intended to provide the information and data required for the preparation of an environmental assessment of the construction and testing program. This report was compiled from material provided by the Petroleum Technology Corporation of Redmond, Washington, Kentucky-West Virginia Gas Transmission Corporation of Prestonsburg, Kentucky and the State of Kentucky Bureau of Mines and Minerals during site visits in October, 1976.

  1. Corporate Functional Management Evaluation of the LLNL Radiation Safety Organization

    Energy Technology Data Exchange (ETDEWEB)

    Sygitowicz, L S

    2008-03-20

    A Corporate Assess, Improve, and Modernize review was conducted at Lawrence Livermore National Laboratory (LLNL) to evaluate the LLNL Radiation Safety Program and recommend actions to address the conditions identified in the Internal Assessment conducted July 23-25, 2007. This review confirms the findings of the Internal Assessment of the Institutional Radiation Safety Program (RSP) including the noted deficiencies and vulnerabilities to be valid. The actions recommended are a result of interviews with about 35 individuals representing senior management through the technician level. The deficiencies identified in the LLNL Internal Assessment of the Institutional Radiation Safety Program were discussed with Radiation Safety personnel team leads, customers of Radiation Safety Program, DOE Livermore site office, and senior ES&H management. There are significant issues with the RSP. LLNL RSP is not an integrated, cohesive, consistently implemented program with a single authority that has the clear roll and responsibility and authority to assure radiological operations at LLNL are conducted in a safe and compliant manner. There is no institutional commitment to address the deficiencies that are identified in the internal assessment. Some of these deficiencies have been previously identified and corrective actions have not been taken or are ineffective in addressing the issues. Serious funding and staffing issues have prevented addressing previously identified issues in the Radiation Calibration Laboratory, Internal Dosimetry, Bioassay Laboratory, and the Whole Body Counter. There is a lack of technical basis documentation for the Radiation Calibration Laboratory and an inadequate QA plan that does not specify standards of work. The Radiation Safety Program lack rigor and consistency across all supported programs. The implementation of DOE Standard 1098-99 Radiological Control can be used as a tool to establish this consistency across LLNL. The establishment of a site

  2. Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies

    OpenAIRE

    P.Malarvizhi; Sangeeta Yadav

    2008-01-01

    The impact of industrialization, on natural resources, human health and environment was not clear till 1960s. Rachel Carson for the first time in 1962 raised important questions about human impact on nature in her book, Silent Spring. With the growing awareness towards sustainable development, industries and corporations have a major role in environmental degradation and protection thereof. In the past, accounting theories emphasized primarily on financial performance. This awareness on...

  3. CORPORATE SOCIAL RESPONSIBILITY: THE ROLE OF CODES OF CONDUCT IN FOSTERING ENVIRONMENTAL SUSTAINABILITY IN LATIN AMERICA

    OpenAIRE

    2015-01-01

    Spanish multinational enterprises (MNEs) are a prime example of how companies benefit from globalization and expand their activities worldwide through foreign direct investment. This paper has a legal perspective, focusing on the environmental performance of Spanish MNEs in Latin America and their corporate social responsibility (CSR) through the adoption of codes of conduct. As a result of a set of factors, Spanish MNEs have implemented voluntary CSR initiatives, strategies and standards in ...

  4. Environmental and social pressure as drivers of corporate social responsibility in a globalizing world

    DEFF Research Database (Denmark)

    Haleem, Fazli; Farooq, Sami; Boer, Harry

    2014-01-01

    Studies of drivers of corporate social responsibility (CSR) practices that also explore the influence of company size and location are rare. This paper fills this gap by showing the extent to which environmental and social pressures affect the efforts companies put into implementing internal and ...... and external CSR practices and how size and location affect this relationship. The paper is based on data collected in 2013 using the sixth release of the International Manufacturing Strategy Survey....

  5. Developing Managerial Talent: Exploring the Link between Management Talent and Perceived Performance in Multinational Corporations (MNCs)

    Science.gov (United States)

    Sheehan, Maura

    2012-01-01

    Purpose: To examine the association between talent management (TM) and perceived subsidiary performance. Focus is given to the development of one key talent group--line managers--in subsidiaries of multinational corporations (MNCs). Specifically, the paper examines: whether there is a positive relationship between Management Development (MD) and…

  6. CORPORATE ENVIRONMENTAL DISCLOSURE AND ECONOMIC PERFORMANCE LEVELS: DATA ENVELOPMENT ANALYSIS APPLICATION

    Directory of Open Access Journals (Sweden)

    Ilse Maria Beuren

    2013-08-01

    Full Text Available The study poses to investigate the relationship between the level of environmental disclosure and economic performance of open capital companies as classified by the Você S/A – As Melhores Empresas para Você Trabalhar (The Best Companies to Work guide. A descriptive study, employing a quantitative approach, was conducted via documental analysis of financial statements of the therein featured, 21 open capital companies. Survey results evidence that: a in the environmental disclosure categorization, 680 data entries were found, ranging from 99 deemed complete information, 126 as incomplete and 455 absent; b in terms of environmental disclosure score levels, 55% of the companies were graded as unsatisfactory, 35% regular and 9% good; and c the relationship between corporate environmental disclosure levels and economic performance revealed bleak correlation. Thus, once employing the Data Envelopment Analysis (DEA methodology, the study concludes that not all companies that presented higher environmental information disclosure levels attained efficient economic performance.

  7. 75 FR 3720 - Office of Environmental Management; Environmental Management Advisory Board Charter Renewal

    Science.gov (United States)

    2010-01-22

    ... of Environmental Management; Environmental Management Advisory Board Charter Renewal Pursuant to... Environmental Management Advisory Board will be renewed for a two-year period beginning January 23, 2010. The Board provides the Assistant Secretary for Environmental Management (EM) with information and...

  8. Disability management: The Insurance Corporation of British Columbia experience

    Directory of Open Access Journals (Sweden)

    Henry Harder

    2003-01-01

    Full Text Available Insurance Corporation of British Columbia (ICBC is a Crown Corporation created by the Provincial Government in 1974 to provide compulsory auto insurance. It is a common-law or tort system with 'add-on' no-fault provisions (medical/rehabilitation and disability benefits. ICBC insures 2 million British Columbia (BC residents and pays out over $2 billion (Cdn. in claims annually. One billion of this is for injury claims. Currently, one percent of these claims are catastrophic losses (paraplegic, quadriplegic, traumatic brain injury with the remainder being non-catastrophic claims. Seventy percent of these non-catastrophic claims are soft tissue (primarily whiplash injuries.

  9. 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...

  10. 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...

  11. Environmental management tools: international practicies for Russia

    OpenAIRE

    Smetanina, T.; Pintassilgo, P.; Matias, A.

    2014-01-01

    This article deals with the basic tools of environmental management applied by developed countries and discusses its application to Russia. The focus is on environmental management instruments such as environmental taxes, subsidies, standards, permits and also on the important role of voluntary tools. Russian practice is analyzed in terms of the current environmental management situation and the prospects of necessary legislative actions. The article refers to the formation of the basic parts...

  12. Environmental aspects of commercial radioactive waste management

    Energy Technology Data Exchange (ETDEWEB)

    1979-05-01

    Volume 2 contains chapters 6 through 10: environmental effects related to radioactive waste management associated with LWR fuel reprocessing - mixed-oxide fuel fabrication plant; environmental effects related to transporting radioactive wastes associated with LWR fuel reprocessing and fabrication; environmental effects related to radioactive waste management associated with LWR fuel reprocessing - retrievable waste storage facility; environmental effects related to geologic isolation of LWR fuel reprocessing wastes; and integrated systems for commercial radioactive waste management. (LK)

  13. Interdependence of corporate strategy and the profile of top management in large Croatian enterprises

    Directory of Open Access Journals (Sweden)

    Marlena Floigl

    2002-01-01

    Full Text Available Contemporary companies find themselves in a volatile environment. Therefore, apart from internal strengths and weaknesses, top managers are required to address the elements of the external environment in defining the corporate strategy. Beside commonly required knowledge, skills and experience, continuous personal improvement aimed at achievement of strategic objectives of the company, adaptation to changes, mastering of innovation and humanisation of personal relations is required from the top managers, in order to make them able to adequately react to changes in business environment. Consequently, a specific type of top managers is required, in order for companies to develop according to the defined strategic framework. First, an initial overview of the interdependence of the corporate strategy and top managers' profiles (defined through their demographic characteristics and professional record is being presented. Then, the interdependence of corporate strategy and top management profile in large Croatian companies will be statistically tested by using the primary data, collected by means of a questionnaire.

  14. Corporate Governance

    OpenAIRE

    International Finance Corporation; UN Global Compact

    2017-01-01

    Corporate citizenship - a commitment to ethical behavior in business strategy, operations, and culture - has been on the periphery of corporate governance and board leadership, linked mainly to corporate reputation. However, in today’s globalized and interconnected world, investors, creditors, and other stakeholders have come to recognize that environmental, social, and governance responsi...

  15. Corporate Social Responsibility and Psychosocial Risk Management in Europe

    NARCIS (Netherlands)

    Jain, A.; Leka, S.; Zwetsloot, G.

    2011-01-01

    Corporate social responsibility (CSR) is a comprehensive concept that aims at the promotion of responsible business practices closely linked to the strategy of enterprises. Although there is no single accepted definition of CSR, it remains an inspiring, challenging and strategic development that is

  16. Corporate Social Responsibility and Psychosocial Risk Management in Europe

    NARCIS (Netherlands)

    Jain, A.; Leka, S.; Zwetsloot, G.

    2011-01-01

    Corporate social responsibility (CSR) is a comprehensive concept that aims at the promotion of responsible business practices closely linked to the strategy of enterprises. Although there is no single accepted definition of CSR, it remains an inspiring, challenging and strategic development that is

  17. Stakeholder versus Shareholder Satisfaction in Corporate Risk Management

    DEFF Research Database (Denmark)

    Aabo, Tom

    2006-01-01

    Inherent in corporate governance is the conflict between satisfying stakeholders in general versus satisfying shareholders in particular. This empirical study of Danish non-financial companies finds that companies which state that their aim is to satisfy stakeholders in general ("stakeholder...

  18. Integration of operational research and environmental management

    NARCIS (Netherlands)

    Bloemhof - Ruwaard, J.M.

    1996-01-01


    The subject of this thesis is the integration of Operational Research and Environmental Management. Both sciences play an important role in the research of environmental issues. Part I describes a framework for the interactions between Operational Research and Environmental Management.

  19. Introducing Environmental Management in the Hotel Industry

    OpenAIRE

    Tambovceva, T

    2007-01-01

    This article presents a case study of the introduction of environmental management practices and systems in the hotel industry to provide an answer to the environmentally sustainable tourism challenge. It describes the approach learned in replicating the approach to resorts around the world are now adopting environmental management systems as a means of improving resource use efficiency, reducing operating costs, increasing staff involvement.

  20. Integration of operational research and environmental management.

    NARCIS (Netherlands)

    Bloemhof-Ruwaard, J.M.

    1996-01-01

    The subject of this thesis is the integration of Operational Research and Environmental Management. Both sciences play an important role in the research of environmental issues. Part I describes a framework for the interactions between Operational Research and Environmental Management. The framework

  1. 消费者可以影响企业的环保行为吗?%Can Consumers Influence the Strategy of Corporate Environmental Management?

    Institute of Scientific and Technical Information of China (English)

    邓德军; 肖文娟

    2011-01-01

    The purpose of this paper is to explore the relationship between the consumer pressure and the strategy of corporate environmental management based on the theory of stakeholder. This paper finds that :the performance of environmental protection is very low, and when defining their strategy of environmental management, corporate will not ignore the demand of consumers. Consumers can influence the strategy of corporate environmental management, the more the pressure from consumers, the better the performance of environmental management. Our suggestion is that we should foster responsible consumers and promote responsible consumption, so we can improve our environmental performance from the view of consumers.%本文以石化塑胶行业上市公司为样本,结合利益相关者理论,探讨了消费者压力与企业环保绩效之间的关系,结果发现:我国化工企业的环保绩效普遍较低;消费者可以通过自己的购买行为对企业施加压力,从而影响企业的环保行为,企业感受到的消费者压力越大,企业的环保绩效越好。本文的政策含义是:应该持续地、有针对性地加强对消费者教育,通过扩大责任消费者的规模以及提高消费者对责任产品的偏好强度,依靠消费者的购买选择实实在在给企业施加压力,从而促进企业的环保行为。

  2. 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.

  3. 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.

  4. APPLICATION OF TECHNOLOGY BENCHMARKING (CORPORATE INTELLIGENCE IN THE MANAGEMENT OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Alexander L. Barannikov

    2014-01-01

    Full Text Available About technology benchmarking (corporate intelligence in the management of organization Benchmarking is an important part of the management of organization. It is aimed at study of the successful experience of various organizations and, first of all competitors, in order to improve on the basis of the information received by its own management and production of competitive products using a variety of sources. In the benchmarking directly use the instruments of corporate intelligence, which main purpose is information support of the activities of organizations.

  5. Coherence in product-oriented policies and environmental management systems in the car industry

    DEFF Research Database (Denmark)

    Smink, Carla Kornelia; Nielsen, Eskild Holm

    Over the last decade, product-oriented policies as Extended Producer Responsibility (EPR) and Integrated Product Policy (IPP) are more and more recognised as a target for both corporate environmental strategy and government environmental policy. These product-oriented policies are distinct from...... the useful life into the post-consumer stage. [2] IPP is a public policy strategy, which seeks to reduce the life cycle environmental impacts of products from the mining of raw materials to production, distribution, use and waste management....

  6. Profiling the environmental risk management of Chinese local environmental agencies

    NARCIS (Netherlands)

    He, G.; Zhang, L.; Mol, A.P.J.; Lu, Y.

    2013-01-01

    The increasing frequency and impact of environmental accidents have pushed the issue of environmental risk management (ERM) to the top of the Chinese governments’ agendas and popularized the term ‘emergency response.’ Although the boundary between environmental accidents and other types of accidents

  7. ATTITUDE OF CORPORATE MANAGERS AND STOCKHOLDERS WITH RESPECT TO GOOD GOVERNANCE IN A DEVELOPING COUNTRY: A CASE STUDY OF BANGLADESH

    OpenAIRE

    Muhammad Z. Mamun; Mohammad Aslam

    2005-01-01

    This study showed the perceptional differences between corporate managers1 and stockholders2 regarding good governance. The study is conducted among 25 pairs of senior managers and stockholders from 25 randomly chosen corporations3 in Bangladesh. Different statistical tools like numeric scale, discriminant analysis, descriptive analysis, t-test, F-test were used for the comparative analysis. Regarding good governance, it is found that the corporate managers and stockholders possess opposing v...

  8. 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.

  9. The Omitted Factor in Risk Management: Corporate Foreign Debt as an Alternative to Currency Derivatives

    DEFF Research Database (Denmark)

    Aabo, Tom

    Empirical surveys on exchange rate risk management in non-financial companies focus on the use of currency derivatives while omitting the use of corporate debt denominated in foreign currency ("foreign debt") even though the latter in risk management terms is identical to one or a series of forward...

  10. Study of environmental management systems on defence

    Directory of Open Access Journals (Sweden)

    A. Oglanis

    2017-12-01

    Full Text Available The effective and sustainable environmental performance of a business is a result of various factors and most important the integrated outcome of the environmental management. Likewise, the integration of environmental protection into the armed forces functions has also gain interest for the military sector internationally. Therefore, the environmental management system (EMS is recognized as one of the most widely used tools. This study provides a review on environmental management issues related to the military activities and their assessment globally. The multitasking characteristics of the defence sector result in the need for the eco-friendly related issues to be directed in a holistic and integrated way, with the help of a certified environmental management system. North Atlantic Treaty Organization (NATO itself and NATO countries, like USA, UK, Canada, Holland, Denmark, Czech Republic, Greece, as well as non-NATO countries like Sweden and Australia have an environmental management system structure in place to assist military environmental management and studies reveal that the armed forces could anticipate positive outcomes from environmental management system. A case-by-case approach, of the above, is examined and based on the results, appropriate recommendations are presented, which may contribute to the environmental management system considerations as the most important tool for effective management framework and most importantly to evaluate its effectiveness as a structure for the defence sector’s activities.

  11. An intelligent management system for corporate information- calculating network development

    CERN Document Server

    Pirogov, V V; Khristenko, D V

    2001-01-01

    An approach to solving the problem of managerial control quality improvement corporate information-calculating networks (CICN) is proposed. The approach is based on the concept of a flexible toolkit. A macro-model, system-science and system-engineering models of an intelligent managerial control system (IMCS) for CICN development are considered as well as its dynamics. The practical opportunity of IMCS implementation is assessed. (5 refs).

  12. Japanese experiences of environmental management

    Energy Technology Data Exchange (ETDEWEB)

    Matsuo, T. [Toyo University, Itakura (Japan)

    2003-07-01

    Japan experienced a very rapid industrialization and economic growth in the era of income doubling in 1960s and at the same time it experienced very severe damage from various types of environmental pollution. In this paper, historical development of population, GNP, energy consumption with classification of petroleum, coal and electric power, and CO{sub 2} emission are introduced as basic background data on Japanese development. The tragic experience of Minamata disease and Itai-itai disease caused by methyl mercury and cadmium, respectively, are introduced. In two tables, historical development of water pollution and air pollution are summarized. Regarding solid wastes management, the total mass balance in Japan and recent development in legislation framework for enhancement of recycling of wastes are introduced briefly.

  13. 78 FR 31590 - Sears Holdings Management Corporation, A Division Of Sears Holdings Corporation, Hoffman Estates...

    Science.gov (United States)

    2013-05-24

    ... segment of the supply chain unit. The Department also received information from the subject firm that the... Management. I worked in Marketing''), that the correct worker group consist of workers supplying ``Accounting.... The subject firm clarified that one petitioner supplied print marketing management services,...

  14. Managing the environmental challenges of oil sand development

    Energy Technology Data Exchange (ETDEWEB)

    Weagle, K. [Cumulative Environmental Management Association, Fort McMurray, AB (Canada)

    2003-07-01

    A brief overview of the development of the oil sand industry in Alberta was provided with reference to proposed projects, government revenue, and jobs in the industry between 1995 and 2002. The major environmental concerns facing the industry are: corporations and environmental risk; the process required by both the federal government and the government of Alberta to address cumulative effects; and, an increased interest in resource development. Self-regulation in the sector was discussed, examining who pays the bills, and the triad of self-regulation. The author described the Cumulative Environmental Management Association (CEMA) as being a multi-shareholder group working to implement sustainable development strategies by promoting management and understanding of cumulative impacts. The 14 themes of CEMA were examined, its goals reviewed, and the corporate structure described. Other challenges facing the oil sands industry originate from the Kyoto Protocol negotiations and construction costs. The Alberta government fosters a climate that encourages continued development in Alberta's oil sands areas. figs.

  15. Motivations for Proactive Environmental Management

    Directory of Open Access Journals (Sweden)

    Madhu Khanna

    2013-06-01

    Full Text Available This paper examines the extent to which there are differential incentives that motivate the adoption of environmental management practices (EMPs and pollution prevention (P2 methods. We analyze the role of internal drivers such as managerial attitudes towards the environment and external pressures using both observed characteristics of facilities and perceived pressures. We estimate a structural equation model using survey data from facilities in Oregon that involves simultaneous estimation of the latent dependent and explanatory variables and the two regression equations explaining adoption behavior of EMPs and P2. We find that perceived regulatory pressures and managerial attitudes have a statistically significant impact on the adoption of both EMPs and P2 practices, while market pressures were significant in influencing the adoption of EMPs but not P2 methods. Furthermore; we find that both external regulatory pressures and internal managerial attitudes had a larger impact in motivating adoption by facilities that did not view environmental issues as being a significant concern as compared to facilities that did.

  16. Microorganisms in environmental management: microbes and environment

    National Research Council Canada - National Science Library

    Satyanarayana, T; Johri, B. N; Prakash, Anil

    2012-01-01

    "This survey of recent scientific progress in usefully applying microbes to both environmental management and biotechnology is informed by acknowledgement of the polluting effects on the world around...

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

    Directory of Open Access Journals (Sweden)

    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.

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

    DEFF Research Database (Denmark)

    Prašnikar, J.; Ograjenšek, I.; Pahor, M.

    2012-01-01

    sample of Slovenian manufacturing companies. Maximum likelihood probit estimation, exploratory factor analysis, cluster analysis and binary 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 well among 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 finding can be partially explained by the fact that Slovenian economy still has some transitional characteristics....

  19. 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.

  20. The corporate culture's significance toorganization management

    Institute of Scientific and Technical Information of China (English)

    2015-01-01

    In modern organization management, the organization culture is gradually drawn attention by the entrepreneurs and the CEO or managers of the enterprises. Theclose relationship between culture management and organization successis constantly beingproved to be true that culture is indeed one of the vital elements of organization management.Although it is not simple to research the culture impact on management in all respects, this essay attempts to illustrate that culture management is very significant to a successful organization,and the recommendation of how organizational culture management improving the enterprise performance as well as making the companies successful are provided.

  1. Environmental management systems and organizational change

    DEFF Research Database (Denmark)

    Jørgensen, Tine Herreborg

    2000-01-01

    The establishment of an environmental management system and its continuous improvements is a process towards a reduction of the companies' and the products' environmental impact. The organizations' ability to change is crucial in order to establish a dynamic environmental management system...... and environmental management systems. The structure of the organizations has changed, the relationships with external partners have strengthened and the implementation of quality and environmental management systems has trimmed the organizations to manage and develop these areas. The organization analysis is based...... and to achieve continuous environmental improvements. The study of changes gives an insight into how organizations function, as well as their forces and barriers. This article focuses on the organizational changes that two companies have undergone from 1992 up until today in connection with their quality...

  2. 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.

  3. FIRMS' FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

    Directory of Open Access Journals (Sweden)

    Fatima Abdul Hamid

    2014-11-01

    Full Text Available This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO duality, ownership structure , audit type, firm’s size, firm’s return and leverage with earnings management practices. The study applies a comprehensive meta - analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accumulate and assimilate the results of previous literature, and their generalization to a wider range of settings. The results showed that all corporate governance and financial characteristics variables have a significant association with earnings management practices.

  4. Corporate Social Responsibility and Islamic Financial Institutions (IFIs): Management Perceptions from IFIs in Bahrain

    OpenAIRE

    Aribi, Zakaria; Arun, Thankom Gopinath

    2014-01-01

    Islamic finance is gaining greater attention in the finance industry, and this paper analyses how Islamic financial institutions (IFIs) are responding to the welfare needs of society. Using interview data with managers and content analysis of the disclosures, this study attempts to understand management perceptions of corporate social\\ud responsibility (CSR) in IFIs. A thorough understanding of CSR by managers, as evident in the interviews, has not been translated fully into practice. The par...

  5. Comparative Analysis of Corporate Risk Management Practices in Croatian and Slovenian Companies

    OpenAIRE

    Miloš Sprčić, Danijela; Šević, Željko

    2008-01-01

    The paper explores differences as well as commonalities in corporate risk management practices and risk exposures in the large non-financial Slovenian and Croatian companies. Comparative analysis of survey results have revealed that the majority of analysed companies in both Croatia and Slovenia are using some form of risk management to manage interest-rate, foreign exchange, or commodity price risk. Regarding the intensity of influence of financial risks on the performance of the analysed co...

  6. Toward a Phase-Model of Global Knowledge Management Systems in Multinational Corporations

    DEFF Research Database (Denmark)

    Nielsen, Bo Bernhard; Michailova, Snejina

    2004-01-01

    -outperform competition and becomeleaders of the e-conomy'. Using examples from a number of large multinational companies thispaper proposes a phase model for the development of a global Knowledge Management Systemwith attention to pertinent policy and management issues in each stage.Keywords: Knowledge management system...... Management System. Although many companies have ManagementInformation Systems in place, this is only the first step in a knowledge-based company. Companiesthat understand and actively manage the process of designing, developing and advancing effectiveKMS' are likely to, in the words of Heinrich v. Pierer, `e......, phase-model, multinational corporation, managementactions...

  7. Advanced Management Communication: An Elective Course in Corporate Communication.

    Science.gov (United States)

    Argenti, Paul A.

    1986-01-01

    Proposes a college-level elective course in advanced management communication that would teach future managers how to communicate with shareholders, the media, financial analysts, and the labor force. (SRT)

  8. Environmental Management Performance Report 11/1999

    Energy Technology Data Exchange (ETDEWEB)

    EDER, D.M.

    2000-02-01

    The purpose of the Environmental Management Performance Report (EMPR) is to provide the Department of Energy Richland Operations Office's (DOE-RL's) report of Hanford's Environmental Management performance by: US Department of Energy, Richland Operation

  9. Training and Education of Environmental Managers

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Sinding, Knud; Madsen, Henning

    An analysis of the training backgrounds of environmental managers in a range of environmentally advanced European companies reveals the very broad qualifications ideally required of these managers. At the same time, however, it is found that the provision of training opportunities relevant...

  10. Environmental management systems in South Africa

    DEFF Research Database (Denmark)

    2004-01-01

    The article presents som empirical findings regarding environmental management systems of four companies in the automotive industry in South Africa.......The article presents som empirical findings regarding environmental management systems of four companies in the automotive industry in South Africa....

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

    DEFF Research Database (Denmark)

    a variety of different fields with practical experience. It also includes 12 interviews with practitioners, shedding light as to how they manage adding value in practice. This is a much needed resource for practitioners, researchers and teachers from the field of FM and CREM, as well as students at both......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...

  12. Trends in corporate greening

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    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, if...

  13. Android Based Complaint Management System For Municipal Corporation

    Directory of Open Access Journals (Sweden)

    Trupti Bomble

    2015-04-01

    Full Text Available This Application will help the common people under the jurisdiction of a municipal corporation to register their grievances about day to day problems in their ward through a mobile application. It will provide a common man to deliver his complaints and problems to municipal authority as well as let the municipal authorities to address the problem in a short period of time. This application provides an interface to register one’s complained and follow it up. It provides a camera module which help clicking up a picture of any problem that people are facing and upload its image along with the complaint. The location of complaint is tracked by Global Positioning System (GPS unit.

  14. Environmental Disclosure of Electric Power Companies Listed in the Corporate Sustainability Index (CSI

    Directory of Open Access Journals (Sweden)

    Clésia Ana Gubiani

    2012-12-01

    Full Text Available The study aimed to verify the level of disclosure of environmental information in the administration reports of the energy companies listed in the Corporate Sustainability Index (CSI. A descriptive and quantitative research was done, using the content analysis technique on the administration reports from 2006 to 2008. The sample consisted of 11 electric power companies listed in the CSI. For quantitative analysis of the disclosure index, the data collection instrument was based on the study of Rover, Murcia and Borba (2008, which proposes eight environmental categories and 36 subcategories. For the whole analysis of the data were elaborated networks of the items disclosed in each company, using the software UNICET ®. The survey results showed that there is satisfactory disclosure in the categories of environmental policies and education, training and research environment. However, it was found that there is need for greater disclosure of categories of products impacts and processes in the environment, power polices and financial environmental information. It was concluded that the information disclosed in the administration reports of the companies surveyed about the environmental information do not respect the principle of full disclosure.

  15. 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...

  16. Is environmental management an economically sustainable business?

    Science.gov (United States)

    Gotschol, Antje; De Giovanni, Pietro; Esposito Vinzi, Vincenzo

    2014-11-01

    This paper investigates whether environmental management is an economically sustainable business. While firms invest in green production and green supply chain activities with the primary purpose of reducing their environmental impact, the reciprocal relationships with economic performance need to be clarified. Would firms and suppliers adjust their environmental strategies if the higher economic value that environmental management generates is reinvested in greening actions? We found out that environmental management positively influences economic performance as second order (long term) target, to be reached conditioned by higher environmental performance; in addition, firms can increase their performance if they reinvest the higher economic value gained through environmental management in green practices: While investing in environmental management programs is a short term strategy, economic rewards can be obtained only with some delays. Consequently, environmental management is an economically sustainable business only for patient firms. In the evaluation of these reciprocal relationships, we discovered that green supply chain initiatives are more effective and more economically sustainable than internal actions.

  17. 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.

  18. Some Proposals on Effective Management of Social Welfare Corporation

    OpenAIRE

    永岡, 幸祐; Kosuke, NAGAOKA; 高齢者総合福祉施設なだの郷; Elderly-people welfare synthesis institution "Nadanosato"

    2006-01-01

    Various quantitative analyses have been conducted on the management of welfare institutions. Regrettably, however, those analyses have been either static or lacking in accuracy. On the other hand, dynamic and accurate analytic approaches have been adopted in the area of business management with sizable success. It seems desirable to utilize such approaches in the area of welfare institution management. It may not necessarily be proper for welfare institutions, which must put emphasis on publi...

  19. Correlates of Strategic Management and Corporate Survival of ...

    African Journals Online (AJOL)

    DR Nneka

    influences the survival or consumer goods manufacturing companies. ..... resistance to change therefore rendering the strategic management process a fruitless effort. .... assessed, and incorporated into the executives' decision making.

  20. Environmental Remediation Data Management Tools

    Energy Technology Data Exchange (ETDEWEB)

    Wierowski, J. V.; Henry, L. G.; Dooley, D. A.

    2002-02-26

    Computer software tools for data management can improve site characterization, planning and execution of remediation projects. This paper discusses the use of two such products that have primarily been used within the nuclear power industry to enhance the capabilities of radiation protection department operations. Advances in digital imaging, web application development and programming technologies have made development of these tools possible. The Interactive Visual Tour System (IVTS) allows the user to easily create and maintain a comprehensive catalog containing digital pictures of the remediation site. Pictures can be cataloged in groups (termed ''tours'') that can be organized either chronologically or spatially. Spatial organization enables the user to ''walk around'' the site and view desired areas or components instantly. Each photo is linked to a map (floor plan, topographical map, elevation drawing, etc.) with graphics displaying the location on the map and any available tour/component links. Chronological organization enables the user to view the physical results of the remediation efforts over time. Local and remote management teams can view these pictures at any time and from any location. The Visual Survey Data System (VSDS) allows users to record survey and sample data directly on photos and/or maps of areas and/or components. As survey information is collected for each area, survey data trends can be reviewed for any repetitively measured location or component. All data is stored in a Quality Assurance (Q/A) records database with reference to its physical sampling point on the site as well as other information to support the final closeout report for the site. The ease of use of these web-based products has allowed nuclear power plant clients to plan outage work from their desktop and realize significant savings with respect to dose and cost. These same tools are invaluable for remediation and decommissioning

  1. Corporate Social Responsibility and Environmental Concerns in Nigeria: A Critical Focus on Oil Producing Communities

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2014-06-01

    Full Text Available A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the Oil Transnational Corporations and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR projects as a vehicle to intervene meaningfully in order to mitigate the adverse effects of their operations on the environments of the host communities. This paper attempts to review and analyze CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern Ijaw local government area. The key question explored in this study is: has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic  development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term environmental developmental needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should belong tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should

  2. Towards phronetic knowledge for strategic planning in corporate real estate management: A real options approach

    NARCIS (Netherlands)

    Reedt Dortland, van Maartje; Voordijk, Hans; Dewulf, Geert

    2014-01-01

    Purpose – The objective of this paper is to provide insights about the potential of real option thinking for corporate real estate management (CREM) from the owner-user perspective. A promising approach to classifying and evaluating flexibility in real estate is the real options approach. Most lite

  3. Global Talent Management in Multinational Corporations and the Role of Social Networks

    NARCIS (Netherlands)

    Ruel, Huub; Bondarouk, Tanya; Dresselhaus, Lena; Olivas-Lujan, M.R.; Bondarouk, T.V.

    2013-01-01

    Purpose — Current global business challenges and circumstances are responsible for the need for global talent management (GTM) within multinational corporations (MNCs). Social media and networks are becoming key channels for global communication and collaboration. For GTM in MNCs, an effective usage

  4. Appropriate Determination of Net Working Capital in Corporate Financial Management

    Directory of Open Access Journals (Sweden)

    Zdeněk Motlíček

    2015-01-01

    Full Text Available Liquidity and working capital management belongs to one of the fundamental tasks of short-term financial management. However, in the context of net working capital, the issue of management of current assets and liabilities significantly overlaps with long-term financial management, in which the effects of various decisions have long-term consequences, with considerable inertia and possibility of high losses. The present study is therefore focused on the determination of appropriate amount of working capital, as an important part of financial decision making process in the company. The paper presents an empirical research aiming to identify the appropriate approach to accurate calculations of net working capital and determining its needs. The main contribution of the study can be found in the verification of calculation method of net working capital needs, which, according to the authors, may be beneficial both for business practice and teaching of financial management at universities.

  5. 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.

  6. A cross-sectional analysis of reported corporate environmental sustainability practices.

    Science.gov (United States)

    Cowan, Dallas M; Dopart, Pamela; Ferracini, Tyler; Sahmel, Jennifer; Merryman, Kimberly; Gaffney, Shannon; Paustenbach, Dennis J

    2010-12-01

    The concept of sustainability evolved throughout the 1970s and 1980s, but was formally described by the 27 principles of the Rio Declaration on Environment and Development in 1992. Despite the passage of nearly 20years, to date there are no uniform set of federal rules, regulations, or guidelines specifically governing the environmental aspects of sustainability practices or related requirements in the United States. In this benchmark analysis, we have collected information on the sustainability programs of the five largest US companies in each of the 26 industrial sectors [based on the Forbes Global 2000 through 2009 (n=130)]. For each company, we reviewed the most recent corporate sustainability, citizenship, or responsibility report, limiting our scope to environmental components, if available. Ten criteria were identified and analyzed, including leadership, reporting, external review, certification, and individual components of environmental sustainability programs. With respect to the prevalence of sustainability components between various business sectors, we found that the Drugs and Biotechnology (87%), Household and Personal Products (87%) and Oil and Gas Operations (87%) industries had the most comprehensive environmental sustainability programs. Using the nine components of environmental sustainability as a benchmark, we identified four key components as the characteristics of the most comprehensive environmental sustainability programs. These were (1) empowering leadership with a commitment to sustainability (80%), (2) standardized reporting (87%), (3) third-party evaluation of the sustainability programs (73%), and (4) obtaining ISO 14001 certification (73%). We found that many firms shaped their own definition of sustainability and developed their associated sustainability programs based on their sector, stakeholder interests, products or services, and business model. We noted an emerging area that we have called product sustainability - one in which

  7. Stakeholder Power and Organizational Learning in Corporate Environmental Management

    NARCIS (Netherlands)

    F.H. Wijen (Frank); N.J. Roome (Nigel)

    2006-01-01

    textabstractThe literatures on stakeholder engagement by companies and organizational learning give little consideration to the power (or influence) of stakeholders to affect the process or content of organizational learning. These literatures generally assume that common ground between companies an

  8. Stakeholder Power and Organizational Learning in Corporate Environmental Management

    NARCIS (Netherlands)

    F.H. Wijen (Frank); N.J. Roome (Nigel)

    2006-01-01

    textabstractThe literatures on stakeholder engagement by companies and organizational learning give little consideration to the power (or influence) of stakeholders to affect the process or content of organizational learning. These literatures generally assume that common ground between companies

  9. Environmental Management Science Program Workshop. Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    None

    1998-07-01

    The Department of Energy Office of Environmental Management (EM), in partnership with the Office of Energy Research (ER), designed, developed, and implemented the Environmental Management Science Program as a basic research effort to fund the scientific and engineering understanding required to solve the most challenging technical problems facing the government's largest, most complex environmental cleanup program. The intent of the Environmental Management Science Program is to: (1) Provide scientific knowledge that will revolutionize technologies and cleanup approaches to significantly reduce future costs, schedules, and risks. (2) Bridge the gap between broad fundamental research that has wide-ranging applications such as that performed in the Department's Office of Energy Research and needs-driven applied technology development that is conducted in Environmental Management's Office of Science and Technology. (3) Focus the nation's science infrastructure on critical Department of Energy environmental problems. In an effort to share information regarding basic research efforts being funded by the Environmental Management Science Program and the Environmental Management/Energy Research Pilot Collaborative Research Program (Wolf-Broido Program), this CD includes summaries for each project. These project summaries, available in portable document format (PDF), were prepared in the spring of 1998 by the principal investigators and provide information about their most recent project activities and accomplishments.

  10. The place of Political Risk Insurance in the political risk management strategy of multinational corporations

    Directory of Open Access Journals (Sweden)

    Violeta Iftinchi

    2016-06-01

    Full Text Available Confronted with a variety of political risks that affect their international activities, multinational corporations (MNCs can use Political Risk Insurance (PRI as a method to mitigate some of those risks. The aim of this article is to present the main characteristics of the PRI policies and participants, to highlight its benefits and to put forward three limitations that prevent MNCs in using PRI in their political risk management strategy (fluctuating capacity on the market, high premium rates and small compensation value. The recent trend in incorporating corporate social responsibility requirements as a pre-condition for providing PRI can contribute to lowering PRI premium rates.

  11. Corporate Liquidity Management: A Conceptual Framework and Survey

    OpenAIRE

    Heitor Almeida; Murillo Campello; Igor Cunha; Weisbach, Michael S.

    2014-01-01

    Ensuring that a firm has sufficient liquidity to finance valuable projects that occur in the future is at the heart of the practice of financial management. Yet, while discussion of these issues goes back at least to Keynes (1936), a substantial literature on the ways in which firms manage liquidity has developed only recently. We argue that many of the key issues in liquidity management can be understood through the lens of a framework in which firms face financial constraints and wish to en...

  12. Environmental aspects of commercial radioactive waste management

    Energy Technology Data Exchange (ETDEWEB)

    1979-05-01

    Environmental effects (including accidents) associated with facility construction, operation, decommissioning, and transportation in the management of commercially generated radioactive waste were analyzed for plants and systems assuming a light water power reactor scenario that produces about 10,000 GWe-yr through the year 2050. The following alternative fuel cycle modes or cases that generate post-fission wastes requiring management were analyzed: a once-through option, a fuel reprocessing option for uranium and plutonium recycle, and a fuel reprocessing option for uranium-only recycle. Volume 1 comprises five chapters: introduction; summary of findings; approach to assessment of environmental effects from radioactive waste management; environmental effects related to radioactive management in a once-through fuel cycle; and environmental effects of radioactive waste management associated with an LWR fuel reprocessing plant. (LK)

  13. Corporate foreign exchange speculation and integrated risk management

    DEFF Research Database (Denmark)

    Aabo, Tom; Hansen, Marianna Andryeyeva; Pantzalis, Christos

    2012-01-01

    (Denmark) to investigate the extent of foreign exchange speculation and how it is related to the degree of non-finance departmental involvement in the management of exchange rate risks. We employ binary and ordered probit regression analysis. Findings – We find a positive link between 1) the extent...... indicate that the trend towards a more integrated risk management approach in which the finance department is not the only department responsible for risk management may have the (unforeseen) consequence that foreign exchange speculation increases. Originality/value – The findings are important because...... the link between the extent of foreign exchange speculation and a more integrated risk management approach has not been addressed previously....

  14. 24 CFR 990.295 - Resident Management Corporation operating subsidy.

    Science.gov (United States)

    2010-04-01

    ... changes in inflation, utility rates, and consumption, as well as changes in the number of units in the... characteristics when these characteristics are not shared by the project managed by the RMC. (g) Other...

  15. Relationship between Corporate Entrepreneurship and JobPerformance of School Managers

    Directory of Open Access Journals (Sweden)

    Kyumars Niaz Azari

    2012-12-01

    Full Text Available Managers, in micro and macro scales, are assigned to administer the primary mechanisms of the society. Their activities are systematically appealed to the performance quality of the organizations. In the present paper, the corporate entrepreneurship, as one of the effective factors in the job performance of managers, is investigated. For this purpose, the relationship between the corporate entrepreneurship and the job performance of the high-school principals of Tonekabon and Ramsar townships were investigated. The research consists of three hypotheses as well as eight sub-hypotheses. The considered population is the total executive managers of these high schools. The method of the research is a census-based survey. The data were collected through a questionnaire and the obtained results were analyzed using descriptive statistics (tables mean, median, mode etc. and inferential statistics (one-way variance analysis, Pearson’s correlation, T-test. Pearson’s correlation was used for the first hypothesis and it was found that there is no relationship between corporate entrepreneurship and job performance. The demographic features were analyzed in the second hypothesis. In total, it was found that there is no significant relationship between the job performance of the principals and the family status, education, age and gender. Further, there is no significant relationship between the corporate entrepreneurship of principals in different family status and gender; however, they are related to education and age.

  16. The strategic skills of business continuity managers: putting business continuity management into corporate long-term planning.

    Science.gov (United States)

    Wong, Wei Ning Zechariah

    2009-11-01

    Despite its rapid development in the last two decades, business continuity management (BCM) as a discipline and a profession is still regarded by many as an operational entity of management. Two main issues are discussed in this paper: the role of BCM in strategic management and the strategic skills of business continuity managers. These issues are crucial as they represent the role of BCM in high-level corporate management. The paper discusses the importance of BCM in the long-term planning of organisational success and the preservation of future competitiveness. Finally, salient points that underpin the importance of its role in sustaining organisational performance are addressed.

  17. Measuring Corporate Sustainability Performance

    Directory of Open Access Journals (Sweden)

    Eugen Nicolăescu

    2015-01-01

    Full Text Available The aim of the present study is to examine and evaluate the evolving character of sustainability management in corporations, the significance of environmental protection and sustainability, and barriers to carrying out an incorporated and strategic firm-wide advance of social responsibility. In the present paper, we focus on the contribution of sustainability undertakings towards enhancing corporate performance, the financial involvements of sustainability position and operation, and the chief function of values in corporate policy. Our paper contributes to the literature by supplying proof of elements that lead to the triumph of business patterns for sustainable development, processes through which stakeholders are affecting corporate sustainability conduct, and the link between economic growth and the environment.

  18. Corporate design of the faculties oriented on management in the Slovak republic

    OpenAIRE

    Misun, Juraj

    2009-01-01

    The corporate design belongs along with the corporate communication and the corporate behavior to the set of instruments of the corporate identity. Through the corporate design the company introduces itself to the environment. The components of the corporate design are the logotype/brand, the corporate type, the corporate color, the raster, the product design and the communication design. Maybe the most visible medium of the corporate design is in the mean time the World Wide Web. The corpora...

  19. IT PROJECT MANAGEMENT ISSUES AT A LARGE CORPORATE BRAZILIAN BANK

    Directory of Open Access Journals (Sweden)

    Emerson Antonio Maccari

    2009-10-01

    Full Text Available The world financial segment is that which has most invested in products and services ground on Information Technology (IT. Brazilian banks follow this standard and have resorted to IT in an intense manner so as to foster competitiveness. Within this context, IT project management has become fundamental.In this study, the objective is to identify the impairments IT project management faces at a large Brazilian bank as of the perception of managers from both the IT and business-related areas. To this extent, a case study was undertaken and a semi-structured questionnaire was applied to 10 individuals that occupy leadership positions in the mentioned fields.Results indicate a lack of project management culture giving rise to: issues concerning IT project scope definition; communication setbacks between and within areas; absence of strategic alignment amongst involved areas; difficulty in perceiving an overall picture of projects; mismatch between project prioritization and delivery deadlines.Key-words: Project Management. Information Technology. Banking.

  20. A Framework for Managing Corporate Social Media Crisis

    DEFF Research Database (Denmark)

    Iskou Sørensen, Jannie; Mukkamala, Raghava Rao; Hussain, Abid

    that is informed by the crisis communication theories and grounded in the methodologies of netnography and big social data analytics. Findings show that voluminous but also transient nature of social media crises, different strategies employed by the organizations to manage the crises and their results......Social media crises pose significant challenges for organizations in terms of their rapid rate of spread and potential negative associations in terms of brand parameters and sustained negative advocacy by users. This paper reports on a multiple case study of four different social media crises...... framework for managing social media crises....

  1. Innovations of Corporate Management in the Internet Economy

    Institute of Scientific and Technical Information of China (English)

    魏文轩

    2012-01-01

      With the development of the internet economy,the impacts of innovation on social advancement and development have become increasingly apparent. The digitalization of the social economy has caused a quick turnover of social knowledge;furthermore, both the sharing of digital information resources and the fulfilling of human intellectual potential have progressed at an unprecedented pace. The internet economy require the enterprises to innovate managerial concepts, the management of human resources, in strengthen the management of supply chain and the strategic selling in the market.Only doing this,the enterprise can make more splendid achievements in the internet and enviroment of twenty-first century.

  2. 77 FR 75659 - Notice of Lodging of Proposed Consent Decree Under the Comprehensive Environmental Response...

    Science.gov (United States)

    2012-12-21

    ... Johnson & Johnson, Permacel, Inc., 3M Company, Lionetti Oil Recovery, Inc., and Fry's Metals, Inc. The..., consisting of Novartis Corporation, Essex Chemical Corporation, Chevron Environmental Management Company... Philadelphia, Honeywell International Inc., ICI Americas Inc., International Paper Company, ITT Corporation...

  3. Perceptions on the use of a corporate business incubator to enhance knowledge management at Eskom

    Directory of Open Access Journals (Sweden)

    PD Steyn

    2013-02-01

    Full Text Available The knowledge economy impacts on the way enterprises should address their business requirements, forcing many of them to review the potential mechanisms they could employ to improve their competitive advantage. The business incubator approach is one such mechanism. This article explores the application of knowledge management, knowledge creation and innovation in a corporate incubator. It focuses on the process of knowledge management, to ensure that a culture and appropriate strategies conducive to enhancing knowledge creation are developed in an enterprise. Innovation as a strategic imperative is considered, as well as the challenge of driving it within an enterprise. The purpose of this empirical survey was to determine whether the corporate incubator model applied by Eskom conforms to the attributes of knowledge management, knowledge creation and innovation, and whether the synergies to be exploited amongst these disciplines can be harnessed to give Eskom a competitive advantage.

  4. How Can Corporations Contribute to the Community through Environmental Education?: Focusing on Partnerships between Corporations and Universities in Korea

    Science.gov (United States)

    Ju, Eunjeong; Jang, Shinho

    2017-01-01

    The goal of this study was twofold: first, to determine the effectiveness of providing environmental education in collaboration between a company and a university, and, second, to describe perspective that the environmental education community has developed through close communication with stakeholders in environmental education. For the study, we…

  5. Challenges of solid waste management and environmental ...

    African Journals Online (AJOL)

    Challenges of solid waste management and environmental sanitation in Ibadan North Local government, Oyo State, ... Open Access DOWNLOAD FULL TEXT ... Data were collected using In-Depth Interviews and Key Informant Interviews.

  6. Environmental Response Management Application (ERMA) Gulf Response

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Environmental Response Management Application (ERMA) (R) is a web-based Geographic Information System (GIS) tool that assists both emergency responders and...

  7. Department of Geography and Environmental Management,

    African Journals Online (AJOL)

    USER

    2015-01-21

    Jan 21, 2015 ... Ethiopian Journal of Environmental Studies & Management 8(2): 113 – 119, 2015. ISSN:1998- ... resulting from increasing population growth, decay and degradation of inner city, urban ... problems relating to crime, decay and.

  8. Social Impact Management Plans : Innovation in corporate and public policy

    NARCIS (Netherlands)

    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 undertake

  9. Social Impact Management Plans : Innovation in corporate and public policy

    NARCIS (Netherlands)

    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 undertake

  10. Assessment of Corporate Management Practices in Public Universities in Kenya

    Science.gov (United States)

    Waswa, Fuchaka; Ombuki, Charles; Migosi, Joash; Metet, Joseph

    2013-01-01

    In order to continue attracting and retaining high-class intellectual power and hence guarantee quality service delivery, public university management will need to change and adjust in line with increasing local democratisation and globalisation pressures. Scenarios that depict participatory decision-making and respect of divergent viewpoints will…

  11. 76 FR 72729 - SEI Investments Management Corporation, et al.

    Science.gov (United States)

    2011-11-25

    ... Institutional Managed Trust, SEI Liquid Asset Trust, SEI Tax Exempt Trust, SEI Alpha Strategy Portfolios, LP... objectives, policies, strategies and limitations, in financial instruments that may not be securities within... securities to another investment company if the sale will cause the acquiring company to own more than 3%...

  12. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    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...... 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...... Services; Tuula Pohjola 10. Process-based Environmental Cost Accounting for Small and Medium-sized Companies; Natalie Wendisch and Thomas Heupel. 11. Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements; Alessia Venturelli...

  13. US - Former Soviet Union environmental management activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-09-01

    The Office of Environmental Management (EM) has been delegated the responsibility for US DOE`s cleanup of nuclear weapons complex. The nature and the magnitude of the waste management and environmental remediation problem requires the identification of technologies and scientific expertise from domestic and foreign sources. This booklet makes comparisons and describes coordinated projects and workshops between the USA and the former Soviet Union.

  14. Environmental management systems in South-Africa

    DEFF Research Database (Denmark)

    Jørgensen, Tine Herreborg; Smink, Carla Kornelia

    2003-01-01

    The paper presents and discusses some of the empirical findings regarding envi-ronmental management systems (EMS) of four companies in the automotive industry in South Africa and compares some of the findings to Danish and international experiences.......The paper presents and discusses some of the empirical findings regarding envi-ronmental management systems (EMS) of four companies in the automotive industry in South Africa and compares some of the findings to Danish and international experiences....

  15. Institutional innovation in less than ideal conditions: Management of commons by an Alaska Native village corporation

    Directory of Open Access Journals (Sweden)

    Dixie Dayo

    2009-09-01

    Full Text Available Alaska Natives have experienced less than ideal conditions for engaging in management of their homeland commons. During the first 100 years after the Treaty of Cession of 1867, Alaska Natives received limited recognition by the United States. The Alaska Native Claims Settlement Act of 1971 (ANCSA was signed into law by President Richard Nixon after tedious negotiations by Alaska Natives, the United States Congress, and special interest groups. As part of the settlement, 12 regional corporations and over 200 village corporations were established to receive fee title to 40 million acres of land and a cash settlement of $962.5 million for lands lost. This arrangement has been considered by some as an act of social engineering to assimilate Alaska Natives into a capitalist economy. In spite of the goal of assimilation, Alaska Natives have utilized ANCSA to strengthen their indigenous identity and revitalize their cultural traditions. This paper examines the innovative efforts of Alaska Natives to successfully manage their commons despite the introduction of new and foreign institutions. Since the passing of ANSCA, Alaska Natives have cultivated good skills to navigate and modify legal systems and engage bureaucracies with considerable success. More than 36 years after the passage of ANCSA, most Alaska Native homelands remain intact in ways not previously imagined. Village corporations have used a number of legal methods to allocate land to shareholders, manage ownership of stocks, and contribute to the Alaska economy. ANCSA provided no special aboriginal rights for harvesting and management of fish and wildlife. Resultant rural-urban conflicts have been confronted with a novel mix of agency-Native cooperation and litigation. Although aspects of the arrangement are not ideal, the conditions are not hopeless. Our paper explores the hypothesis that while formal institutions matter, informal institutions have considerable potential to generate

  16. the search for environmental justice in the niger delta and corporate

    African Journals Online (AJOL)

    OLAWUYI

    examines the concept of corporate accountability for tortuous acts and faults Kiobel as ... corporations become immune from liability for human rights violations. ..... Activity Report of the African Commission on Human and peoples' Right 2001-.

  17. Cumulative environmental management and the oil sands

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    In response to concerns regarding the cumulative environmental impacts of oil sands development within the Athabasca oil sands deposit, the government of Alberta established a Regional Sustainable Development Strategy (RSDS) to balance development with environmental protection. The environmental issues identified through the RSDS were addressed by the Cumulative Environmental Management Association (CEMA). CEMA's boundary is the Wood Buffalo region of northeastern Alberta. It identifies existing and future environmental effects in the region and proposes recommendations to regulatory bodies for reducing environmental impacts associated with oil sands development. This presentation outlined some of the 55 stakeholder representatives of CEMA, including Alberta government departments associated with resource development, oil sand developers within the region, and Aboriginal communities and First Nations. These stakeholders provide input on sector priorities and agree on environmental thresholds. Established working groups also address technical and scientific research issues identified in the RSDS such as sustainable ecosystems; surface waters; trace metals and air contaminants; nitrogen oxides and sulphur dioxides; and land reclamation. To date, CEMA has submitted more than 50 reports and has made 4 major environmental recommendations for trace metal management, ecosystem management tools, a framework for acid deposition management, and a landscape design checklist. tabs., figs.

  18. Corporate Narrations. An Instrument of Strategic Brand Management

    OpenAIRE

    Adela Rogojinaru

    2011-01-01

    Using textual analysis as a method, our aim is to connect the disciplines of brand management to brand communication via text-based approaches. It has been part of the academic tradition to treat all textual perspectives within the exclusive domain of literary studies. We nevertheless consider that an interdisciplinary recovery of classic text-based methods is fertile in advancing our research methods in branding, especially for teaching purposes at master and doctoral level of the communicat...

  19. Sustainability Management Beyond the Corporate Boundaries Focus on hazardous substances

    OpenAIRE

    Hollander, A; Ustailieva, E.

    2012-01-01

    The need for government, business and society to address the global sustainability challenges is becoming increasingly urgent. Companies function and compete progressively more on a supply chain level, in specific networks with their suppliers and service providers. So a focus on supply chains is a step towards the broader adoption and development of sustainability. Within the supply chain there is often a ‘leading’ or ‘focal’ company with the power and purpose to manage and promote sustainab...

  20. ENVIRONMENTAL TECHNOLOGY VERIFICATION REPORT, C. LEE COOK DIVISION, DOVER CORPORATION, STATIC PAC (TM) SYSTEM, PHASE II REPORT

    Science.gov (United States)

    The Environmental Technology Verification report discusses the technology and performance of the Static Pac System, Phase II, natural gas reciprocating compressor rod packing manufactured by the C. Lee Cook Division, Dover Corporation. The Static Pac System is designed to seal th...

  1. 76 FR 26996 - Notice of Intent To Prepare an Environmental Impact Statement for New Corporate Average Fuel...

    Science.gov (United States)

    2011-05-10

    ... (Sept. 2010) \\17\\ See 75 FR 62739 (Oct. 13, 2010). In response to the President's call to provide... Regulations, 46 FR 18026 (1981) (emphasis added). Alternatives calculated at the upper point and at the lower... Environmental Impact Statement for New Corporate Average Fuel Economy Standards AGENCY: National Highway...

  2. Challenges of Environmental Management Accounting - Current Accounting Practices

    National Research Council Canada - National Science Library

    Prof. Ph.D. Gheorghe Popescu; Prof. Ph.D. Adriana Popescu; Univ. Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    ...).Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials...

  3. Managing the Right Projects: Best Practices to Align Project and Corporate Strategies

    Science.gov (United States)

    Watkins, Bobby

    2012-01-01

    If there's a human endeavor that exemplifies teamwork, it is space exploration. And that teamwork absolutely cannot happen effectively if the boots on the ground the people doing the work - don't understand how their work aligns with the larger goal. This presentation will discuss some best management practices from NASA's Marshall Space Flight Center that have succeeded in helping employees become informed, engaged and committed to the space agency's important missions. Specific topics include: Alignment Criteria: Linking Projects To Corporate Strategy. Resource Management: Best Practices For Resource Management. Strategic Analysis: Supporting Decision Making In A Changing Environment. Communication Strategies: Best Practices To Communicate Change. Benefits Achieved And Lessons Learned.

  4. Corporate motivation for integrated management system implementation : why do firms engage in integration of management systems: a literature review & research agenda

    NARCIS (Netherlands)

    Asif, M.; Bruijn, de E.J.; Fisscher, Olaf A.M.

    2008-01-01

    Integration of management systems such as for quality, environment, occupational health and safety, risk management, and corporate social responsibilities is a viable organisational approach to cost reduction, efficient utilization of resources, greater motivation of employees, and better compliance

  5. Analysis of Corporate Income Tax Rate Changes and Earnings Management

    OpenAIRE

    Mulyadi, Martin Surya; Anwar, Yunita; Yanny, Lili

    2013-01-01

    Özet: It is known that tax is one of the biggest contributor to state income all over the world. For Indonesia, income tax contribute an average of 36% to the state’s income. With the high contribution of tax, government could adjust the income tax rate in order to increase the tax income. However, the high rate of income tax would have an impact to investment decision as tax will reduce the net income. Usually the taxpayer will apply an earnings management in order to avoid high tax payme...

  6. Environmental Management Performance Report July 2000

    Energy Technology Data Exchange (ETDEWEB)

    EDER, D.M.

    2000-07-01

    The purpose of this report is to provide the Department of Energy Richland Operations Office (DOE-RL) a monthly summary of the Project Hanford Management Contractor's (PHMC) Environmental Management (EM) performance by Fluor Hanford (FH) and its subcont.

  7. Environmental Management in Bolivia : Innovations and Opportunities

    OpenAIRE

    2013-01-01

    Pollution management is at the top of the development agenda of Bolivia, and this program helps address it in a cross-sectoral manner. In the context of the implementation of the program environmental management in Bolivia: innovations and opportunities which was conducted from September 2010 until October 2012, the World Bank has implemented a technical assistance program and supported a ...

  8. Environmental Restoration Information Resource Management Program Plan

    Energy Technology Data Exchange (ETDEWEB)

    1994-09-01

    The Environmental Restoration Information Resources Management (ER IRM) Program Plan defines program requirements, organizational structures and responsibilities, and work breakdown structure and to establish an approved baseline against which overall progress of the program as well as the effectiveness of its management will be measured. This plan will guide ER IRM Program execution and define the program`s essential elements. This plan will be routinely updated to incorporate key decisions and programmatic changes and will serve as the project baseline document. Environmental Restoration Waste Management Program intersite procedures and work instructions will be developed to facilitate the implementation of this plan.

  9. WOMEN AND ENVIRONMENTAL MANAGEMENT THROUGH DISTANCE EDUCATION

    OpenAIRE

    2012-01-01

    Women have always been at the receiving end of environmental disasters in the world. As a result of these negative impacts, it has become paramount that these women are carried along in decision making processes, such that their voices are heard. In the home, women play pivotal roles in the family such as keeping the environment clean, waste management, and housekeeping, procurement of items, cooking, energy management and pollution control management. Although women occupy critical positions...

  10. Implement an ISO 14001 environmental management system

    Energy Technology Data Exchange (ETDEWEB)

    Schiffman, R.I.; Delaney, B.T.; Fleming, S.; Hamilton, E.

    1997-11-01

    The ISO 14001 Environmental Management System (EMS) standard brings environmental concerns into the mainstream of business operations by providing a framework for balancing and integrating environmental and economic interests. ISO 14001 requires that an organization develop an environmental management program that describes all of its environmental objectives and targets and how each will be achieved. The program must include a specific plan that details the actions required to meet each objective and target, the person(s) responsible for meeting each objective, and a time scale for when each target will be attained. Objectives and targets can be prioritized within the program, but all objectives must be included. This article outlines the benefits of developing an EMS, explains the ISO 14001 EMS standard, and provides detailed step-by-step guidance on what to do to become ISO 14001 certified.

  11. Childhood Asthma Management and Environmental Triggers.

    Science.gov (United States)

    Hollenbach, Jessica P; Cloutier, Michelle M

    2015-10-01

    Asthma is the most common chronic disease among children. It cannot be prevented but can be controlled. Industrialized countries experience high lifetime asthma prevalence that has increased over recent decades. Asthma has a complex interplay of genetic and environmental triggers. Studies have revealed complex interactions of lung structure and function genes with environmental exposures such as environmental tobacco smoke and vitamin D. Home environmental strategies can reduce asthma morbidity in children but should be tailored to specific allergens. Coupled with education and severity-specific asthma therapy, tailored interventions may be the most effective strategy to manage childhood asthma.

  12. Teaching Professionals Environmental Management and Cleaner Technology

    DEFF Research Database (Denmark)

    Jørgensen, Ulrik; Jørgensen, Michael Søgaard; Thorsen, Nils

    experience. Generally participants have had 5-15 years of practical experience and are in the position of a internal or external job change towards new tasks that require new knowledge, methodologies or management/co-ordination skills. The education of "Masters of Environmental Management" (MEM) started......This paper is based on almost five years of experience from the post-graduate Master’s program for professionals in Environmental Management at the Technical University of Denmark. The curricu-lum equals a year full time study carried out as two years half-time study activities in four semes......-ters. The target groups are professional environmental managers working in businesses including consultants, governmental institutions and organizations. To get access to the education the students must have a technical/nature science competence at master level or bachelor level combined with relevant job...

  13. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Directory of Open Access Journals (Sweden)

    Erica Yip

    2011-09-01

    Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

  14. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

    OpenAIRE

    Elok Faiqoh Himmah

    2013-01-01

    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 studen...

  15. Corporate Performance Management – why CPM matters for organizations and aspects of CPM discipline

    Directory of Open Access Journals (Sweden)

    Milos Maryska

    2015-07-01

    Full Text Available This paper is devoted to the topic of Corporate Performance Management (CPM. We discuss the role and need for CPM in enterprise environment and benefits that are bound to CPM practice. We propose structured approach when deciding and describing CPM discipline in enterprise environment. We define basic structure of CPM and major topics in each area. We also provide implementation approach based on integration of well-known CPM resources that can be used for CPM implementation project verification.

  16. Managing technological and environmental dynamics

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2001-01-01

    The field of MoT cannot continue indefinitely to ignore the importance of the natural environment as a fundamental basis for technological development. This paper will therefore focus on the various linkages between management of technology and sustainable development, discussing both the current...

  17. Alternative Environmental Flow Management Schemes

    Science.gov (United States)

    2013-08-01

    may be of interest depending upon the objectives of a particular hydrologic analysis. For instance, a flood risk management project is likely ...consider many components of an aquatic ecosystem including geomorphology, hydraulic habitat, water quality, invertebrates, vertebrates (e.g., fish, mammals ...amphibians, birds, and reptiles ), adjacent riparian or floodplain vegetation communities, downstream estuarine communities in coastal rivers, and

  18. Managing technological and environmental dynamics

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2001-01-01

    The field of MoT cannot continue indefinitely to ignore the importance of the natural environment as a fundamental basis for technological development. This paper will therefore focus on the various linkages between management of technology and sustainable development, discussing both the current...

  19. Corporate Foresight and Strategic Decisions

    DEFF Research Database (Denmark)

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

    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...... accountability and integrity of the participating departments as well as by the apparent nature of environmental explosiveness. This book provides clear confirmations showing that the impacts of corporate foresight on strategic decisions are critically affected by the evaluative and analytical verdicts...

  20. Responsible corporate change: detecting and managing employee stress.

    Science.gov (United States)

    McBride, D I; Lovelock, K; Dirks, K N; Welch, D; Shepherd, D

    2015-04-01

    All 120 health and safety inspectors employed by the New Zealand regulatory agency had their jobs disestablished during a restructuring process and were required to undergo an assessment process with tight time frames. To report on psychological morbidity during the transition to change. The Hospital Anxiety and Depression Scale (HADS) questionnaire was emailed to all 120 current inspectors to measure levels of anxiety (HAD-A) and depression (HAD-D). A score of 11 is indicative of a clinical disorder. Replies were received from 36% (43) of the inspectors. Of the 40 usable responses, 47% (19) and 55% (22), respectively, had HAD-A and HAD-D scores greater than the case cut-off. Only 28% (11) and 15% (6), respectively, had scores that would be considered normal. The high scores evident in this sample are comparable to those found in patients with serious psychopathology. Change managers should recognize that the onus for primary prevention lies with the organization, in this case designing an assessment process that takes place over a reasonable time frame. They should also realize the requirement for the active monitoring of stress. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  1. Women's Environmental Literacy As Social Capital In Environmental Management For Environmental Security of Urban Area

    Science.gov (United States)

    Asteria, Donna; Herdiansyah, Herdis; Wayan Agus Apriana, I.

    2016-02-01

    This study is about experience of women's role in environmental management to raise environmental security and form of women's emancipation movement. Environmental concerns conducted by residents of urban women who become environmental activists based on environmental literacy. Because of that, women's experience in interacting with both physic and social environment have differences in managing the environment including managing household waste by applying the principles of the 3Rs (reduce, reuse, recycle) and their persuasive efforts on their communities. This is the key to achieving sustainable development by anticipating environmental problem and preserving the environment. This study is conducted qualitative research method and its type is descriptive-explanative. The result of this study is environmental literacy of women activist on pro-environment action in their community that has achieved spiritual environmental literacy. Environmental literacy may differ due to internal and external condition of each individual. Pro-environment activities conducted as a form of responsibility of environmental concern such as eco-management, educational, and economic action, by persuading residents to proactively and consistently continue to do environmental management and develop a sense of community in shaping the networks of environmental concern in local context for global effect.

  2. Environmental planning and management in Greater Johannesburg.

    Science.gov (United States)

    Von Schirnding, Y E

    1996-03-01

    This article describes the actions among urban environmental, management, and development planners in Greater Johannesburg, South Africa. Initiatives, such as the Healthy Cities Project and Model Communities, are being integrated into an environmental management and development approach that attains the goals of Agenda 21. Greater Johannesburg has housing shortages and homelessness. Priority needs include the areas of housing, water, electricity, public transportation, and sanitation. Clean water and air are inequitably distributed. Other key environmental problems include illegal dumping, inadequate waste disposal, poor environmental hygiene in overcrowded inner city areas, lack of open spaces, flooding, and water scarcities. The newly formed metropolitan authority offers opportunities to improve coordination and integration of environmental problems. Stakeholders from government at all levels, politicians, nongovernmental organizations, and the business sector formed an intersectoral, interdepartmental environment management committee in 1995. Stakeholders will integrate Agenda 21 within broader urban development plans and processes. The executive committee and the full council approved a set of guiding principles on environmental policy and an administrative framework for management. Four workshops were held to ensure a participatory consultation process in 1995. The WHO Collaborating Center for Urban Health will be used to facilitate the work of the Greater Johannesburg Metropolitan Council. Changes are being made in the way local governments work.

  3. [Environmental management: critical analysis, scenarios and challenges].

    Science.gov (United States)

    Porto, Marcelo Firpo de Souza; Schütz, Gabriel Eduardo

    2012-06-01

    This article discusses the limits, alternatives and challenges of environmental management in contemporary globalized capitalist societies. It is based on a critical analysis supported by authors from social sciences, political ecology and public health. To this end, we systematize the meaning of hegemonic environmental management in terms of eco-efficiency and its limits to tackle environmental risks and construct democratic processes and societies. We developed four ideal scenarios involving possible combinations of environmental management and democracy. This model served as a base, together with academic studies and the theoretical and militant experience of the authors, for a reflection on the current characteristics and future trends of environmental management and democracy, with emphasis on the reality of Latin America, specifically Brazil. Lastly, we discuss possibilities for social transformation taking into consideration the contradictions and emancipatory alternatives resulting from confrontations between hegemonic tendencies of the market and counter-hegemonic utopias and social movements. The latter assume principles of environmental justice, economic solidarity, agro-ecology and sustainability as well as the construction of new epistemologies.

  4. Managing military training-related environmental disturbance.

    Science.gov (United States)

    Zentelis, Rick; Banks, Sam; Roberts, J Dale; Dovers, Stephen; Lindenmayer, David

    2017-09-17

    Military Training Areas (MTAs) cover at least 2 percent of the Earth's terrestrial surface and occur in all major biomes. These areas are potentially important for biodiversity conservation. The greatest challenge in managing MTAs is balancing the disturbance associated with military training and environmental values. These challenges are unique as no other land use is managed for these types of anthropogenic disturbances in a natural setting. We investigated how military training-related disturbance is best managed on MTAs. Specifically, we explored management options to maximise the amount of military training that can be undertaken on a MTA while minimising the amount of environmental disturbance. MTAs comprise of a number of ranges designed to facilitate different types of military training. We simulated military training-related environmental disturbance at different range usage rates under a typical range rotation use strategy, and compared the results to estimated ecosystem recovery rates from training activities. We found that even at relatively low simulated usage rates, random allocation and random spatial use of training ranges within an MTA resulted in environmental degradation under realistic ecological recovery rates. To avoid large scale environmental degradation, we developed a decision-making tool that details the best method for managing training-related disturbance by determining how training activities can be allocated to training ranges. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. Cure for the future: the real options approach in corporate real estate management. An exploratory study in Dutch health care

    NARCIS (Netherlands)

    Reedt Dortland, van M.W.J.

    2013-01-01

    Health organizations face increasingly more and complex uncertainties which influences the provision of healthcare. Real estate facilitates this primary process and therefore has to change accordingly. Corporate Real Estate Management is the discipline that develops strategies that match the current

  6. Corporate Language and Corporate Talk

    DEFF Research Database (Denmark)

    Zølner, Mette

    2013-01-01

    the geographical borders by the medium of common corporate values for knowledge management, collection of data and analysis in these studies inspired by approach of ground theory and presents a usefulness of distinguishing between corporate language and talks to enable the headquarters learning. Also it concludes...

  7. JURIDICAL AND ECONOMIC ANALYSIS OF THE CORPORATE SOCIAL RESPONSIBILITY IN THE BANKING MANAGEMENT FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Muresan (Potincu Laura

    2015-07-01

    Full Text Available At present, the corporate social responsibility must be regarded from a complex perspective. We consider that the social responsibility of the banks is what the community expects from a bank ecologically, economically, juridically, ethically, and philanthropically. Thus, the banking corporate social responsibility includes all these types of responsibilities: the ecological responsibility, the economic responsibility, the juridical responsibility, the ethical responsibility, and the philanthropic responsibility. Combining the juridical analysis with the marketing research, this work aims at the actual compliance with the corporate social responsibility by the banks from Romania, an European Union member state. The juridical regulations adopted mid 2013 at the European Union level bring a new approach to the relation between the most important categories of stakeholders – consumers and employees – and the bank by means of actual juridical specifications regarding the banking management. Presenting the most important provisions of Directive 2013/36/UE of the European Parliament and Council regarding the access to the activity of the credit institutions and prudential supervision of the credit institutions and investment companies, and of Regulation no. 575/2013 of the European Parliament and Council regarding the prudential requirements for the credit institutions and investment companies, in relation to the corporate social responsibility aspects offers an interesting image of the evolution of the legislative aspects regulating the banking management. One can note, in practice, the assimilation by the banks of the corporate social responsibility only with its philanthropic component, ignoring the most important elements of the social responsibility: the juridical responsibility, the ethical responsibility, or the economic responsibility. This work shows results of a quantitative marketing research which has been performed in Bra

  8. 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.

  9. Planning and managing a corporate event : case: Event Activation Galaxy Studio Samsung S7/ S7 Edge

    OpenAIRE

    Bui, Quyen; Tran, Fa

    2017-01-01

    The thesis was written about the case: Event Activation Studio Galaxy Samsung S7/S7 Edge. Samsung is a global leading conglomerate company in the technology industry. This thesis discusses how to plan and manage an Event Activation for Samsung. The primary objective of this thesis was to provide a step-by-step guideline for planning and managing a corporate event. This objective was achieved by performing the following tasks: clarifying the influential role of corporate events in marketi...

  10. 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.

  11. Environmental Management System ISO 14001

    CERN Document Server

    Haider, Syed

    2010-01-01

    This is a must-have tool for any company in the process of adopting and incorporating the ISO 14001:2004 requirements, this book and accompanying CD-ROM provides the latest updates and amendments and translates the ISO language into actionable strategy. Offering administrative solutions to managers of all sorts, it includes practical examples of policies with objectives, targets, and action plans applicable to any process related industry or an ordinary organization. With template formats and hands-on flow charts to describe step-by-step system development, documentation, and implementation ph

  12. Adding Dynamic Innovation to Environmental Management Systems

    DEFF Research Database (Denmark)

    Schmidt, Kirsten

    to the ongoing development of the organization? Based on a case study in a global, but Danish based production company, the paper discusses the development of more dynamic, yet still systematic, environmental effort in organizations by introducing a matrix structure of the environmental management. In the matrix......Over the last two decades, a number of organizations have implemented Environmental Management Systems (EMS) to assure a systematic approach and continuous improvements. Such systems include a number of “rules” for specific actions to be taken by members of the organization in given situations....... While such procedures may ensure a certain level of environmental effort they also tend to favor a learning style in the organization based on optimization of already known actions. This is among other things due to the fact that a certified EMS should include regular audits, and to the people...

  13. Converting environmental documentation to management information

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, M.J.; Frentz, H.J. [Tracor Technology Resources, Inc., Rockville, MD (United States)

    1996-12-01

    The growth of environmental, health, and safety regulations and their reporting requirements has been extraordinary. Penalties for missteps in environmental documentation also grow more serious. Every major piece of environmental legislation requires facilities to collect data and maintain records, in many cases detailed records for long periods of time, on raw materials, processes, emissions, events, personnel, and many other facets of business operations. Unfortunately, for some organizations, the collection of data that satisfies regulatory requirements is an end in itself. Data acquired in this manner may result in little useful information that managers can use to foster their business goals. For organizations of any appreciable size, the volume of environmental data, in manual form, makes analysis difficult to impossible. Too often, data resides in disparate databases, in different locations, and within incompatible information management systems. This paper discusses converting these disparate databases into a useful system.

  14. Environmental Management Performance Report for December 1999

    Energy Technology Data Exchange (ETDEWEB)

    EDER, D.M.

    2000-02-16

    The purpose of the Environmental Management Performance Report (EMPR) is to provide the Department of Energy Richland Operations Office's (DOE-RL's) report of Hanford's Environmental Management (EM) performance by: U. S. Department of Energy, Richland Operations Office, Project Hanford Management Contract (PHMC) through Fluor Hanford, Inc. (FHI) and its subcontractors, Environmental Restoration Contract through Bechtel Hanford, Inc. (BHI), and its subcontractors, and Pacific Northwest National Laboratories (PNNL) for EM and EM Science and Technology (S&T) Mission. This report is a monthly publication that summarizes EM Site performance under RL Operations Office. It is organized by the four sections listed above, with each section containing an Executive Summary and Area Performance Summaries. A listing of what is contained in the sections can be found in the Table of Contents.

  15. Environmental Management Performance Report April 2000

    Energy Technology Data Exchange (ETDEWEB)

    EDER, D.M.

    2000-04-01

    The purpose of the Environmental Management Performance Report (EMPR) is to provide the Department of Energy Richland Operations Office's (DOE-RL's) report of Hanford's Environmental Management (EM) performance by: Project Hanford Management Contract (PHMC) through Fluor Hanford, Inc. (FHI) and its subcontractors; Environmental Restoration Contract through Bechtel Hanford, Inc. (BHI), and its subcontractors; Pacific Northwest National Laboratories (PNNL) for EM and EM Science and Technology (S and T) Mission; and Office of Safety Regulation of the TWRS Privatization Contractor. This report is a monthly publication that summarizes EM Site performance under RL Operations Office. It is organized by the four sections listed above, with each section containing an Executive Summary and Area Performance Summaries.

  16. Environmental Management Performance Report November 2000

    Energy Technology Data Exchange (ETDEWEB)

    EDER, D.M.

    2000-11-01

    The purpose of the Environmental Management Performance Report (EMPR) is to provide the Department of Energy Richland Operations Office's (DOE-RL's) report of Hanford's Environmental Management (EM) performance by: Project Hanford Management Contract (PHMC) through Fluor Hanford, Inc. (FH) and its subcontractors; Environmental Restoration Contract through Bechtel Hanford, Inc. (BHI), and its subcontractors; Pacific Northwest National Laboratories (PNNL) for Science and Technology support to the EM Mission; and Office of Safety Regulation of the TWRS Privatization Contractor. This report is a monthly publication that summarizes EM Site performance under RL Operations Office. It is organized by the four sections listed above, with each section containing an Executive Summary and Area Performance Summaries. A glossary of terms is provided at the end of this report for reference purposes.

  17. The Use of Virtual Project Teams for Project Management in Jordanian Corporations

    Directory of Open Access Journals (Sweden)

    Belal Hashem Alnsour

    2014-09-01

    Full Text Available Jordanian companies need virtual project teams that can use advanced technology to solve problems and make specialist multi perspective decisions when working across different and distance location. The main mission of the team is to make decisions through interdependent specialists and perspectives. In terms of its use and application, the virtual project team is a difficult challenge for Jordan corporations. This study aims to explore such applications and to detect which factors face virtual project teams in the Jordanian situation. The author focused on how to explore and gain a deeper understanding from a virtual team’s perspective, and team members’ opinions of the factors in the organization that support or hinder the mission. More specifically, this research sought to discover precisely which factors in an organization support virtual project teams, and how they can develop a support system which enables their work in an Arab environment. The main objective was to identify the effects of all factors on the efficiency of virtual teams. The research used empirical case studies from three Jordanian corporations in the communication sector which operate in a high-tech environment, and used surveys to collect data. Structured interviews with both management and team members during the study discovered that the use of virtual teams within Jordanian companies is still limited, and detected that the main factors which hinder their development in many corporations is the level of trust in the ability of virtual teams, together with the high level of centralized decision making in Jordanian corporations. Additionally, communication and coordination affect the execution of work processes and methods for virtual teams, together with a general weakness which exists in terms of infrastructure, resources and technology within the corporation, which then impacts on the efficiency of virtual team work.

  18. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    interests between shareholders and managers. We set up an agency model and analyze the crucial issue in corporate taxation of whether the normal return on investment should be exempted from taxation. The findings suggest that the divergence of interests may be intensified and welfare reduced...... if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence......The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging...

  19. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging...... interests between shareholders and managers. We set up an agency model and analyze the crucial issue in corporate taxation of whether the normal return on investment should be exempted from taxation. The findings suggest that the divergence of interests may be intensified and welfare reduced...... if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  20. Mitigating Corporate Water Risk: Financial Market Tools and Supply Management Strategies

    Directory of Open Access Journals (Sweden)

    Wendy M. Larson

    2012-10-01

    Full Text Available A decision framework for business water-risk response is proposed that considers financial instruments and supply management strategies. Based on available and emergent programmes, companies in the agricultural, commodities, and energy sectors may choose to hedge against financial risks by purchasing futures contracts or insurance products. These strategies address financial impacts such as revenue protection due to scarcity and disruption of direct operations or in the supply chain, but they do not directly serve to maintain available supplies to continue production. In contrast, companies can undertake actions in the watershed to enhance supply reliability and/or they can reduce demand to mitigate risk. Intermediate strategies such as purchasing of water rights or water trading involving financial transactions change the allocation of water but do not reduce overall watershed demand or increase water supply. The financial services industry is playing an increasingly important role, by considering how water risks impact decision making on corporate growth and market valuation, corporate creditworthiness, and bond rating. Risk assessment informed by Conditional Value-at-Risk (CVaR measures is described, and the role of the financial services industry is characterised. A corporate decision framework is discussed in the context of water resources management strategies under complex uncertainties.

  1. Environmental Restoration Program Control Management System

    Energy Technology Data Exchange (ETDEWEB)

    Duke, R.T.

    1992-08-13

    Environmental Restoration managers need to demonstrate that their programs are under control. Unlike most industrial programs, the public is heavily involved in Environmental Restoration activities. The public is demanding that the country prove that real progress is being made towards cleaning up the environment. A Program Control Management System can fill this need. It provides a structure for planning, work authorization, data accumulation, data analysis and change control. But it takes time to implement a control system and the public is losing its patience. This paper describes critical items essential to the quick development and implementation of a successful control system.

  2. Dorsal corporeal rotation: an alternative technique for the management of severe chordee.

    Science.gov (United States)

    Kass, E J

    1993-08-01

    Chordee with or without hypospadias is usually managed successfully in a fairly straightforward manner. However, on occasion there are patients with severe chordee that cannot be corrected with the standard techniques. In this setting tunica vaginalis grafts, dermal grafts and Nesbit plication techniques have been used but all of these procedures have major drawbacks. During the last 5 years we have used an alternative technique for the correction of severe ventral curvature that persists despite complete resection of fibrous chordee. This technique combines a deep vertical incision between the corporeal bodies ventrally with a series of transverse dorsal plicating sutures to correct chordee. There is no incision into the corporeal bodies and no shortening of the penis as with the Nesbit technique, and potential injury to the neurovascular bundles is minimized. Followup 1 to 5 years later in 6 patients confirms satisfactory chordee correction in all cases.

  3. Environmental remediation and waste management information systems

    Energy Technology Data Exchange (ETDEWEB)

    Harrington, M.W.; Harlan, C.P.

    1993-12-31

    The purpose of this paper is to document a few of the many environmental information systems that currently exist worldwide. The paper is not meant to be a comprehensive list; merely a discussion of a few of the more technical environmental database systems that are available. Regulatory databases such as US Environmental Protection Agency`s (EPA`s) RODS (Records of Decision System) database [EPA, 1993] and cost databases such as EPA`s CORA (Cost of Remedial Action) database [EPA, 1993] are not included in this paper. Section 2 describes several US Department of Energy (DOE) Environmental Restoration and Waste Management (EM) information systems and databases. Section 3 discusses several US EPA information systems on waste sites and technologies. Section 4 summarizes a few of the European Community environmental information systems, networks, and clearinghouses. And finally, Section 5 provides a brief overview of Geographical Information Systems. Section 6 contains the references, and the Appendices contain supporting information.

  4. The Growing Importance of the Practical Application of Corporate Social Responsibility in the Management of Companies in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Bris Petr

    2013-06-01

    Full Text Available The paper is aimed at researching the issue of Corporate Social Responsibility (hereinafter “CSR” in the Czech Republic (hereinafter “CR”. Social responsibility is now an integral part of integrated business management. It has a long tradition in the Czech Republic, because one of the most prominent businessmen of the 20th century – a Czech entrepreneur, Tomas Bata - began to apply CSR in his plants around the world in the first half of the last century. Currently,the issue of CSR becomes increasingly important. There is an integration of positive attitudes, practices or programs into company’s business strategy at the top management level. We followa shift in management focus from the level of “profit only” to a wider view in the context of the three P’s - people - planet - profit. This involves the functioning of the organization with regardto the so called triple - bottom - line, when the company focuses not only on economic growth, but also on environmental and social aspects of its activities. The main objective of the paper is to analyze the current state of CSR in the Czech Republic on the basis of quantitative research (approx. 100 organizations were approached and compare it with an analysis from 2004. The conclusion summarizes the approaches of managers to the issue of CSR in the CR, including some trends.

  5. The Problem of Corporate Environmental Responsibility and Its Governance Strategy%中国企业社会环保责任困境与治理策略

    Institute of Scientific and Technical Information of China (English)

    叶陈毅; 罗书章; 陈爱英

    2016-01-01

    随着全球经济的飞速发展与人类物质水平的日益提高,环境污染危机已严重影响到人们的生活质量,公众对外部环境提出了更高的要求。以企业社会责任为出发点,强调环境保护责任,针对企业在生产发展过程中出现的高污染的难题,透析企业环保责任的滞后成因,通过实施环境战略管理和技术革新来提高生产力,减少对环境的污染,增强民众的环保意识,提高消费观念,提出关于企业自身、政府和消费者等方面的应对措施,以创立和改进企业环保责任治理体系,从而构建和谐社会,实现企业的可持续发展。%With the rapid development of economy, people's material living standards continue to improve, but the environmental pollution and damage has seriously affected people's lives, people's demands for the surrounding envi-ronment is getting higher and higher. The corporate social responsibility as the starting point, this article leads to corporate environmental protection responsibility, from the industry of high pollution of for textile companies in the process of production and development of high pollution present situation and confusion, analysis of lag reasons for corporate environmental responsibility, through the implementation of the environment of strategic management and technological innovation to improve productivity, reduce pollution to the environment, enhance the public's aware-ness of environmental protection, increase consumption ideas, also put forward the relevant countermeasures to deal with the enterprises themselves, the government and consumers, to build and improve the evaluation system of cor-porate environmental responsibility, so as to realize the enterprise sustainable development, building a harmonious society.

  6. Corporate interest rate risk management with derivatives in Australia: empirical results

    Directory of Open Access Journals (Sweden)

    Luiz Augusto Ferreira Carneiro

    2008-04-01

    Full Text Available Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial derivative instruments. In order to quantify corporate hedge demand, most previous studies have used the ratio of principal notional amount of derivatives to company size, although they recognize that company size is not an appropriate proxy for financial risk. This paper analyzes the interest-rate-risk hedge demand by Australian companies, measured through the ratio of principal notional amount of interest rate derivatives to interest-rate-riskbearing liabilities. Modern panel data methods are used, with two panel data sets from 1998 to 2003 (1102 and 465 observations, respectively. Detailed information about interest-rate-risk exposures was available after manual data collection from financial annual reports, which was only possible due to specific reporting requirements in Australian accounting standards. Regarding the analysis of the extent of hedge, our measurement of interest-rate-risk exposures generates some significant results di erent from those found in previous studies. For example, this study shows that total leverage (total debt ratio is not significantly important to interest-rate-risk hedge demand and that, instead, this demand is related to the specific risk exposure in the interest bearing part of the firms liabilities. This study finds significant relations of interest-rate-risk hedge to company size, floating-interest-rate debt ratio, annual log returns, and company industry type (utilities and non-banking financial institutions.

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

    Energy Technology Data Exchange (ETDEWEB)

    Biebesheimer, E.

    1997-09-30

    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.

  8. A study on management of corporate cash in consumer durable sector

    Directory of Open Access Journals (Sweden)

    Somnath Das

    2015-02-01

    Full Text Available Cash plays essential role in modern business and economy and it is the life blood of all businesses. Therefore, cash management is the art of managing a company’s short-term resources for its ongoing activities, mobilizing funds and optimizing liquidity. Inefficient cash management may lead the company to bankruptcy. In this paper, we highlight different perspectives in which we can control the corporate cash including Cash Conversion Cycle, Cash Holding and Creditworthiness. The term Cash Conversion Cycle can be considered as a length of time between purchase of raw-materials and collection of cash from debtors. Cash holding is one of the most important financial decisions that the manager of the concerned organization has to make for the organizations. In this paper, we try to interlink among different items to control cash so that bankruptcy could be prevented and profitability would be improved by investigating on five companies from Consumer Durable sector.

  9. Problems of assessment of efficiency of managing corporate rights in joint stock companies

    Directory of Open Access Journals (Sweden)

    Kurinnyy Oleksandr V.

    2013-03-01

    Full Text Available The goal of the article lies in identification of specific features of formation, implementation and practical use of the balanced scorecard of efficiency of managing corporate rights in domestic joint stock companies. Complexity of formation of the balanced scorecard of efficiency of managing property of shareholders is due to a necessity of ensuring deliberateness of the combination of financial and non-financial indicators for formalisation of managerial goals, establishment of a connection between financial parameters and operation indicators of enterprise activity and also attempt to determine the whole cost of an enterprise, which would be adequate to the market value of its assets. Taking into account the above, the article defines efficiency of managing shares of the joint stock as the degree of correlation between the goal, regulatory set functions, managerial actions and results of execution of managerial duties by managers. Prospect of further studies in this direction is development of methodical basis of formation and functioning of the balanced scorecard of efficiency of the use of shares of corporate rights in a joint stock company.

  10. Management Accounting and Corporate Internal Governance%管理会计与公司治理内在化

    Institute of Scientific and Technical Information of China (English)

    唐献凤

    2015-01-01

    This paper discusses the role of strengthening management accounting in the management of the company, and puts forward to strengthen the corporate internal governance and risk management strategy and realize the innovation of management accounting, and speed up the process of the internalization of corporate governance.%文章论述了加强管理会计在公司治理中的作用,提出加强公司内部控制和风险管理策略和实现管理会计的创新,加快公司治理内在化的进程。

  11. Decision Support for Environmental Management of Industrial ...

    Science.gov (United States)

    Non-hazardous solid materials from industrial processes, once regarded as waste and disposed in landfills, offer numerous environmental and economic advantages when put to beneficial uses (BUs). Proper management of these industrial non-hazardous secondary materials (INSM) requires estimates of their probable environmental impacts among disposal as well as BU options. The U.S. Environmental Protection Agency (EPA) has recently approved new analytical methods (EPA Methods 1313–1316) to assess leachability of constituents of potential concern in these materials. These new methods are more realistic for many disposal and BU options than historical methods, such as the toxicity characteristic leaching protocol. Experimental data from these new methods are used to parameterize a chemical fate and transport (F&T) model to simulate long-term environmental releases from flue gas desulfurization gypsum (FGDG) when disposed of in an industrial landfill or beneficially used as an agricultural soil amendment. The F&T model is also coupled with optimization algorithms, the Beneficial Use Decision Support System (BUDSS), under development by EPA to enhance INSM management. The objective of this paper is to demonstrate the methodologies and encourage similar applications to improve environmental management and BUs of INSM through F&T simulation coupled with optimization, using realistic model parameterization.

  12. Journal of Applied Sciences and Environmental Management

    African Journals Online (AJOL)

    Journal of Applied Sciences and Environmental Management. ... Journal Home · ABOUT THIS JOURNAL · Advanced Search · Current Issue · Archives ... In addition, studies relating to food, water, and other consumer products, papers on ... Effect of different processing methods on nutritional composition of Leucaena ...

  13. Ethiopian Journal of Environmental Studies and Management

    African Journals Online (AJOL)

    The Ethiopian Journal of Environmental Studies and Management (EJESM) is based ... Botany, Conservation studies, Food and Nutrition, Water Resources, Urban Studies, ... Open Access DOWNLOAD FULL TEXT Subscription or Fee Access ... Contributions of vehicle inspection operations to traffic system in Abuja, Nigeria ...

  14. Training for Environmental Management - Industry and Sustainability

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning; Kjær, M.

    Sustainable development requires innovative approaches at organisation level as well as a range of new skills and competencies throughout the workforce. The development of appropriate training materials and courses is an essential part of this equation. This report presents an overview of the Fou...... of the Foundation's research and findings on environmental management training requirements in industry in the EU from 1993-1998....

  15. Energy efficiency through integrated environmental management.

    Science.gov (United States)

    Benromdhane, Souad Ahmed

    2015-05-01

    Integrated environmental management became an economic necessity after industrial development proved to be unsustainable without consideration of environmental direct and indirect impacts. Energy dependency and air pollution along with climate change grew into major challenges facing developed and developing countries alike. Thus, a new global market structure emerged and changed the way we do trade. The search intensified for alternatives to petroleum. However, scientists, policy makers, and environmental activists agreed to focus on strategic conservation and optimization of energy use. Environmental concerns will remain partially unaddressed with the current pace of consumption because greenhouse gas emissions will continue to rise with economic growth. This paper discusses energy efficiency, steady integration of alternative sources, and increased use of best available technologies. Energy criteria developed for environmental labeling certification are presented. Our intention is to encourage manufacturers and service providers to supply consumers with less polluting and energy-consuming goods and services, inform consumers of the environmental and energy impacts, and thereby instill sustainable and responsible consumption. As several programs were initiated in developed countries, environmental labeling requirements created barriers to many exports manufactured in developing countries, affecting current world trade and putting more pressure on countries to meet those requirements. Defining an institutional and legal framework of environmental labeling is a key challenge in implementing such programs for critical economic sectors like tourism, textiles, and food production where energy needs are the most important aspect to control. A case study of Tunisia and its experience with eco-labeling is presented.

  16. Bonneville - Hood River Vegetation Management Environmental Assessment

    Energy Technology Data Exchange (ETDEWEB)

    N/A

    1998-08-01

    To maintain the reliability of its electrical system, BPA, in cooperation with the U.S. Forest Service, needs to expand the range of vegetation management options used to clear unwanted vegetation on about 20 miles of BPA transmission line right-of-way between Bonneville Dam and Hood River; Oregon, within the Columbia Gorge National Scenic Area (NSA). We propose to continue controlling undesirable vegetation using a program of Integrated Vegetation Management (IVM) which includes manual, biological and chemical treatment methods. BPA has prepared an Environmental Assessment (EA) (DOE/EA-1257) evaluating the proposed project. Based on the analysis in the EA, BPA has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment, within the meaning of the National Environmental Policy Act (NEPA) of 1969. Therefore, the preparation of an Environmental Impact Statement (EIS) is not required and BPA is issuing this FONSI.

  17. Environmental management in SCCL - an overview

    Energy Technology Data Exchange (ETDEWEB)

    Sagar, A.V.K.; Reddy, A.C.R.; Potti, P.P. [Singareni Collieries Co. Ltd., Kothagudem (India)

    2002-04-01

    Singareni Collieries Company Limited is the first Public Sector undertaking in Indian coal sector. SCCL has a strategic role in the development of south India. SCCL operates coal mines spread over four districts of Andhra Pradesh and has been involved in coal mining for more than 110 years. Around 80% of coal produced by SCCL is supplied to various thermal power plants. SCCL has to its credit not only successful introduction of innovative technologies in coal production, but was also the first to have taken up extensive afforestation way back in the 1960s much before the enactment of any environmental law. SCCL has been playing a pro-active role in environmental protection (land, air and water pollution management) and is endeavouring to integrate Environmental Management as a part of production process itself. It is adopting a holistic view with regard to environment and is not limiting itself to mining operations alone.

  18. Converting environmental documentation to management information

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, M.J.; Frentz, H.J.

    1996-05-01

    The growth of environmental, health, and safety regulations and their reporting requirements has been extraordinary. Penalties for missteps in environmental documentation also grow more serious. Every major piece of environmental legislation requires facilities to collect data and maintain records, in many cases detailed records for long periods of time, on raw materials, processes, emissions, events, personnel, and many other facets of business operations. Unfortunately, for some organizations, the collection of data that satisfies regulatory requirements is an end in itself. Data acquired in this manner may result in little useful information that managers can use to foster their business goals. For organizations of any appreciable size, the volume of environmental data, in manual form, makes analysis difficult to impossible. For example, in 1993 a Fortune 50 chemical manufacturer with a superior environmental program received a notice from the Center for Disease Control that working with sulfuric acid might carry a risk of occupational cancer. Senior environmental managers posed the question, {open_quotes}Where in our facilities do we use sulfuric acid?{close_quotes} Two industrial hygienists spent six weeks researching the question. When they finished, they could state unequivocally where the material was used, but they could not say how much was being used, or who was routinely or occasionally exposed to the material or at what levels. The information was available, but not accessible and not in a useable format.

  19. Environmental management initiatives and stakeholder influences

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1999-01-01

    Ever since the passing of the first major Danish environmental protection law in 1974, environmental regulation has been instrumental in pushing industry towards environmentally less harmful behaviour. However, since the early 1990s, pressure from a growing number of other stakeholders, e...... of change, from the point of view of stakeholder theory, from a merely reactive attitude in industry, where companies only tend to respond to stakeholder pressure which cannot be ignored (e.g. ex post responses to one or two stakeholders, such as regulators and customers), towards an increasingly proactive...... attitude characterised by ex ante responses to several strategic groups of stakeholders (including NGOs, employees, neighbours, etc.). The present situation is illustrated by the findings in two recent surveys concerning perceived stakeholder influence in relation to environmental management initiatives...

  20. The Limits of Corporate Social Responsibility: Techniques of Neutralization, Stakeholder Management and Political CSR.

    Science.gov (United States)

    Fooks, Gary; Gilmore, Anna; Collin, Jeff; Holden, Chris; Lee, Kelley

    2013-01-01

    Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively under-developed. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to be relevant to understanding the limitations of CSR as a means of aligning business activity with the broader public interest. This study addresses this issue using internal tobacco industry documents to explore British-American Tobacco's (BAT) thinking on CSR and its effects on the company's CSR Programme. The article presents a three-stage model of CSR development, based on Sykes and Matza's theory of techniques of neutralization, which links together: how BAT managers made sense of the company's declining political authority in the mid-1990s; how they subsequently justified the use of CSR as a tool of stakeholder management aimed at diffusing the political impact of public health advocates by breaking up political constituencies working towards evidence-based tobacco regulation; and how CSR works ideologically to shape stakeholders' perceptions of the relative merits of competing approaches to tobacco control. Our analysis has three implications for research and practice. First, it underlines the importance of approaching corporate managers' public comments on CSR critically and situating them in their economic, political and historical contexts. Second, it illustrates the importance of focusing on the political aims and effects of CSR. Third, by showing how CSR practices are used to stymie evidence-based government regulation, the article underlines the importance of highlighting and developing matrices to assess the negative social impacts of CSR.