The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, (...) it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems. (shrink)

Balancing environmental, social, and economic performance is today considered a key responsibility that firms have toward society. As a result, academics, practitioners, and political decision makers are increasingly paying attention to environmental management systems improving a full spectrum of environmental performance. In that regard, even if recent literature suggests that environmental management should be deployed through a cross-functional approach, extant literature mostly focuses on independent functional systems. This paper addresses this gap investigating how the deployment of (...) environmental management in the human resource function—adopting green human resource management practices—and the supply chain function—adopting green supply chain management practices—impact on environmental and financial performance. We draw from a multiple-respondent survey of human resource and supply chain managers in multiple industries in Italy. The study suggests that GHRM and GSCM impact on both environmental and financial performance and shows that GHRM and GSCM exert those impacts in a joint fashion. Indeed, our results show that GSCM plays a mediating role in the relationship between GHRM and performance. Overall, our results provide researchers and managers with relevant insights into the cross-functional deployment of the environmental values and principles across functions. (shrink)

This study uses the institutional perspective to examine the interaction effects between the subnational institutional context and firm-level parameters on corporate environmental behaviors, based on a unique cross-sectional data set of private firms compiled from three different sources in China. Our results suggest that both enforcement stringency of environmental regulations at the provincial-level and private firms’ foreign ownership negatively affect compensation fees, which are levies charged for firms’ emissions. Enforcement stringency also moderates the firm-level relationship between foreign ownership (...) and compensation fees, but such a cross-level moderating effect holds only for private firms with non-HMT investments. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 139-163, January 2022.

There is a large literature on technology adoption and environmental management in agriculture. Included in this literature are debates about the role world view or attitudinal variables play in adoption decisions, and whether smaller farms or larger farms exhibit superior environmental performance or differ in commitment to environmental values. In this paper we attempt to extend the literature in this area by proposing and measuring discrete environmental management approaches among sixty-six farmers in Northern New York. Using (...) key informants interviews, purposeful sampling of farmers and a mail survey we find two environmental management types: (1) the larger-scale conservation farmer; and (2) the alternative/ecological farmer. (shrink)

There are three types of solutions to the problems deriving from companies' ethical, social and environmental responsibilities: those based on regulation by an authority or agency; those deigned to create market incentives; and those that rely on self-regulation by companies themselves. In the specific field we are concerned with here, regulation has significant costs and drawbacks that make it particularly desirable that companies should set up their own ethical, social and environmental management systems or programmes. The purpose of (...) this article is twofold. On the one hand, it explains how implementing voluntary ethical, social and environmental management systems or programmes may help to develop and sustain ethical behaviour in organizations, overcoming the conflict between compulsory regulation and occasional ethical practices. On the other hand, it shows that conditions must be met for an ethical management programme to be effective. (shrink)

One of the key debates in the literature on small and medium enterprises and corporate social responsibility in developing countries has to do with the role that local industrial districts, or so-called industrial clusters, play in the promotion of CSR in those countries. While there is now an embryonic literature on this subject, we lack systematic, integrated analytical frameworks that can improve our understanding of the role that governance of clusters play in addressing CSR concerns in SMEs in developing countries. (...) This article develops such a conceptual framework drawing on the literatures on cluster governance, CSR, SMEs, and environmental management as they relate to the developing countries. The authors argue that environmental improvements in SME clusters can be achieved through three basic types of cluster governance: legal enforcement, supply chain pressure, and voluntary engagement in CSR. The proposed framework is an attempt to show how each type of cluster governance is likely to induce different responses in cluster-based SMEs. These responses are related to stages of CSR in which SMEs engage, the barriers to EM they face, the types of EM practices they use, the climate change strategy types they use, and the kinds of benefits that accrue to SMEs from engagement in CSR. The authors put foward a framework that can be useful for both academics and practitioners as they seek to reflect on the interconnectedness of these themes from a research, policy, and practice perspective. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

The United Kingdom’s approach to encouraging environmentally positive behaviour has been three-pronged, through voluntarism, incentives and regulation, and the balance between the approaches has fluctuated over time. Whilst financial incentives and regulatory approaches have been effective in achieving some environmental management behavioural change amongst farmers, ultimately these can be viewed as transient drivers without long-term sustainability. Increasingly, there is interest in ‘nudging’ managers towards voluntary environmentally friendly actions. This approach requires a good understanding of farmers’ willingness and ability to (...) take up environmental activities and the influences on farmer behavioural change. The paper aims to provide insights from 60 qualitative farmer interviews undertaken for a research project into farmers’ willingness and ability to undertake environmental management, particularly focusing on social psychological insights. Furthermore, it explores farmers’ level of engagement with advice and support networks that foster a genuine interest, responsibility and a sense of personal and social norm to sustain high quality environmental outcomes. Two conceptual frameworks are presented for usefully exploring the complex set of inter-relationships that can influence farmers’ willingness to undertake environmental management practices. The research findings show how an in-depth understanding of farmer’s willingness and ability to adopt environmental management practices and their existing level of engagement with advice and support are necessary to develop appropriate engagement approaches to achieve sustained and durable environmental management. (shrink)

This study sets out to evaluate the role and emerging salience of environmental managers in a longitudinal perspective through a series of interviews with UK based environmental managers. Our results suggest that coercive isomorphic pressures are particularly important in driving the increased salience of the environmental management role and that stakeholder pressures overall have increased since 2006 which has further contributed to the environmental management function emerging as central to the business organisation. Views on the impact (...) of the financial crisis were divided. (shrink)

This article analyzes the adoption of voluntary environmental management programs by firms operating in Mexico. Mexican firms can obtain national certification (Clean Industry) and/or international certification (ISO 14001). Based on institutional entrepreneurship theory, we posit that the role played by first movers as institutional entrepreneurs is crucial if these programs are to become established with sufficient strength and appeal. This understanding is especially important in an environment where more than one program can be adopted. We tested several hypotheses on (...) the behaviors of 1328 facilities operating in Mexico, half of which (664) had certified environmental management programs. Of the 664 certified facilities, 217 were classified as early adopters. Three variables predicted the likelihood of a facility being an early adopter: (1) connected to international market, (2) in the maquila sector, and (3) linked to an industry association that offers free resources. (shrink)

This study draws on stakeholder management theory and the resource-based view of the firm to determine the factors affecting a facility’s decision to implementenvironmental management systems and practices. Four levels of environmental commitment to the natural environment are proposed including whether a facility has an EMS, whether a facility has a person responsible for environmental issues, whether a facility is ISO 14001 certified and the comprehensiveness of a facility’s EMS as measured by the number of practices undertaken. We (...) empirically test these hypotheses using manufacturing facility-level data from Canada, France, Germany, Hungary, Japan, Norway and the USA. (shrink)

This study draws on neo-institutional theory to examine how and why corporate environmental management practices might affect environmental performance. It contributes to the literature by using a large, global data set to investigate the impact of 10 corporate environmental management practices on greenhouse gas emissions or emissions intensity. It focuses on greenhouse gas emissions which pose an existential threat to the people and planet, and the environmental management practices of corporations whose effectiveness has provoked cynicism and (...) claims of “greenwash”. Our results are based on a dynamic, robust and large-scale econometric analysis, which includes tests of association and Granger causation in comparison with earlier research. A key finding, which is of interest not only to the academic literature but also to policymakers and managers, is that environmental performance impacts environmental management practices but not vice versa, supporting the hypothesis that corporations adopt these practices as a symbolic legitimizing device rather than a genuine attempt derived from moral obligation to reduce their greenhouse gases or carbon intensity. (shrink)

In industries populated by small and medium enterprises, managers' good intentions frequently incur barriers to superior environmental performance (Tilley, Bus Strategy Environ 8:238-248, 1999). During the period when the U.S. wine industry was beginning to promote voluntary adoption of sound environmental practices, we examined managers' attitudes, norms, and perceptions of stakeholder pressures to assess their intentions to implement environmental management programs (EMP). We found that managers within the simple structures of these small and medium firms are responsive (...) to attitudes, norms, and pressures from internal stakeholders and that voluntarily established EMP increased the success of firms' implementation of energy conservation and recycling practices. Applications of our findings to future research on small and medium enterprises as well as direct practical applications of our results are discussed. (shrink)

The general public and environmental policy makers often perceive management actions of environmental managers as “science,” when such actions are, in fact, value judgments about when to intervene in natural processes. The choice of action requires ethical as well as scientific analysis because managers must choose a normative outcome to direct their intervention. I examine a management case study involving prescribed burning of sagebrush (Artemisia tridentata) communities in south-central Montana (USA) to illustrate how to teach students to ethically (...) evaluate a management action by precisely identifying: 1) the proposed management action, 2) the deficiency of the system to be remedied by the action, 3) the stakeholders affected by the action, and 4) the category and type of values affirmed in the management action. Through such analysis, students are taught to recognize implicit and explicit value judgments associated with management actions, identify stakeholders to whom managers have legitimate ethical obligations, and practice a general method of ethical analysis applicable to many forms of environmental management. (shrink)

The general public and environmental policy makers often perceive management actions of environmental managers as science, when such actions are, in fact, value judgments about when to intervene in natural processes. The choice of action requires ethical as well as scientific analysis because managers must choose a normative outcome to direct their intervention. I examine a management case study involving prescribed burning of sagebrush (Artemisia tridentata) communities in south-central Montana (USA) to illustrate how to teach students to ethically (...) evaluate a management action by precisely identifying: 1) the proposed management action, 2) the deficiency of the system to be remedied by the action, 3) the stakeholders affected by the action, and 4) the category and type of values affirmed in the management action. Through such analysis, students are taught to recognize implicit and explicit value judgments associated with management actions, identify stakeholders to whom managers have legitimate ethical obligations, and practice a general method of ethical analysis applicable to many forms of environmental management. (shrink)

This study utilizes hierarchical regression analysis to explore how environmental management systems influence financial performance through customer satisfaction and customer loyalty, and the moderating effects of switching cost. The originality of the present research is to unpack the “black box” through which a firm can profit from EMSs. The empirical results indicate that EMSs have positive and significant impacts on customer satisfaction, customer loyalty, and financial performance. In addition, switching cost negatively and significantly moderates the relationship between EMSs and (...) customer satisfaction, but does not significantly moderates the relationship between EMSs and customer loyalty. The results also demonstrate that customer satisfaction and customer loyalty partially mediate the relationship between EMSs and financial performance. Our findings highlight that customer satisfaction, customer loyalty, and switching cost play important roles for a firm to profit from EMSs. (shrink)

Environmental management is at a turning point in its evolution as a discipline. Daunting social, ecological and spiritual problems of global magnitude implore EM to be inspiring and efficacious in theory and practice. Ironically, the present EM movement, in its ontologically dualistic configuration—measuring and manipulating the environment as an abstract, objectified economic resource for human gain—is unknowingly contributing to the very ecological degradation it wishes to ameliorate. In order for EM to become a truly ‘transformative epistemology’,1 its praxis must (...) ontologically transcend the narrow foundations of staunch empiricism, logical positivism and rationalism that now firmly gird it. As a possible alternative to EM’s ‘monological flatland’,2 we introduce a holistic praxiological system grounded in the ancient Indian vedanta wisdom tradition. Natural law-based environmental management portends a radical metamorphosis of EM into a discipline that makes a meaningful impact on today’s precarious global condition. (shrink)

Long run success in watershed management requires understanding of how economic stratification and social values affect water quality protection. Feedback effects on water quality are produced by three aspects of economic well-being: income levels, quality of life and inequality, including the effects of gender based inequality. In the US emphasis on individualistic values leads to reliance on local and private policy solutions to social problems. Analysis of the context of New York City's internationally famous watershed agreement with communities 120 miles (...) distant provides a case study of these relationships. The nature of economic stratification in these upstate communities and the insufficient response of social policies were an impediment to achieving New York City's water quality goals. As a consequence the City's watershed agreement contains direct economic aid to Watershed communities. The Agreement does not address all stratification issues. Some call for solutions beyond the local level and an approach that benefits from the European emphasis on community. It is in the interest of watershed managers to broaden the scope of their concerns to understand and support state and national programs which address problems created by economic stratification. The expansion of the European Union increases the relevance of these lessons for Europe. (shrink)

ABSTRACT:This paper analyzes how national institutional factors affect the adoption of the international environmental management standard ISO 14001, using a panel of 139 countries from 1996 to 2006. The analysis emphasizes that during the emerging phase of the standard, the potential lack of consensus within the constituents of the national institutional environment concerning the value of a new standard could send mixed signals to firms about the standard. The results show that in the early phase of adoption, regulative and (...) normative forces within the institutional environment can work against each other. Results also show that regulative or coercive forces play a relatively more important role in the early phase of adoption of the standard than in the subsequent phases of diffusion. In the later phases of diffusion of ISO 14001, normative forces, such as the diffusion of other management standards, as well as factors related to trade, play a more important role. Because of the similarities between environmental management standards and corporate social responsibility standards, this study can help identify some of the challenges for diffusion of ISO management standards in the area of social responsibility. (shrink)

ABSTRACT Global biodiversity declines are increasingly recognized as profound ecological and social crises. In areas subject to colonialization, these declines have advanced in lockstep with settler colonialism and imposition of centralized resource management by settler states. Many have suggested that resurgent Indigenous-led governance systems could help arrest these trends while advancing effective and socially just approaches to environmental interactions that benefit people and places alike. However, how dominant management and conservation approaches might be decolonized (i.e., how their underlying colonial (...) structure might be addressed, transformed, and replaced) is not always clear. Here, we describe a ‘Decolonial Model of Environmental Management and Conservation’ as an alternative paradigm to dominant approaches of conservation and management. The tenets of the model describe characteristics that might be expected of decolonized management, contrasted with those of dominant state-led approaches such as those embedded in the North American Model of Wildlife Conservation. The model does not prescribe how Indigenous governments or communities ought to govern their own territories, but instead offers insights into how external management and conservation agencies and practitioners might support (or stop impeding) Indigenous-led governance. We illustrate the model with a conservation ‘bright spot’: grizzly bear stewardship in the area now referred to as the Great Bear Rainforest in British Columbia, Canada, with a focus on work led by or in collaboration with, and within the territories of, the Haíɫzaqv, Kitasoo/xai’xais, Nuxalk, and Wuikinuxv First Nations. While acknowledging the important context-specific variability among place-based management and conservation applications, we also discuss the model’s broader applicability. (shrink)

Discusses managing the environment from philosophical, scientific, and political perspectives.

The premise of environmental management pivots on managing the people-environment relationship. Yet this field remains dominated by the idea of managing the environment not the relationship, and as such continues to enact dualistic and reductionist traditions. Deep ecology's relational ontology offers a means of moving beneath and beyond such traditions. Specifically, the theory of internal relations as manifest within Arne Naess's gestalt ontology - if developed with regard to relational work emerging within cultural geography - is an aspect of (...) deep ecology that has relevance and implications for environmental management's theory and practice. Such a stance provides qualified support for Warwick Fox's identification of the significance of Self-realisation within deep ecological philosophy, and counters attempts by some deep ecology proponents to write Fox and his work out of the history and future prospects of deep ecology. (shrink)

This study focuses on the prediction of the engagement of small- and medium-sized enterprises (SMEs) in environmental management practices, based on a random sample of 689 SMEs. The study finds that several endogenous factors, including tangibility of sector, firm size, innovative orientation, family influence and perceived financial benefits from energy conservation, predict an SME’s level of engagement in selected environmental management practices. For family influence, this effect is found only in interaction with the number of owners. In addition (...) to empirical research on SMEs’ environmental behavior, this article draws on the ecological modernization literature as well as the theory of planned behavior. (shrink)

The aim of this research is to ascertain whether a firm’s environmental motivations may help to predict how complete or incomplete its environmental management will be, understanding incomplete management to be that which neglects one or more of the three keys aspects of such management, namely, monitoring, action and results. We specifically posit that while motivations based on the search for legitimation lead to more incomplete styles of environmental management, competitive motivations entail a more complete management. The (...) analyses conducted with a sample of 1,902 plants provide empirical evidence in favour of such reasoning. The contribution this research makes, therefore, is not restricted solely to showing the effect motivations have on the environmental performance of organisations, as it also introduces a new dimension of environmental management—the degree of completeness, which needs to be considered when understanding and evaluating this effect. (shrink)

In recent years, development practice has seen that microfinance institutions are starting to consider their environmental bottom line in addition to their financial and social objectives. Yet, little is known about the characteristics of institutions involved in environmental management. This paper empirically identifies the characteristics of these MFIs for the first time using a sample of 160 microfinance institutions worldwide. Basing our analysis on various econometric tests, we find that larger MFIs and MFIs registered as banks tend to (...) perform better in environmental policy and environmental risk assessment. Furthermore, more mature MFIs tend to have better environmental performances, in particular in providing green microcredit and environmental non-financial services. On the other hand, financial performance is not significantly related to environmental performance, suggesting that ‘green’ MFIs are not more or less profitable than other microfinance institutions. (shrink)

Managers’ commitment to contribute to sustainable development holds the key to their long-term business success and may be a source of competitive advantage. The managerial perception of business ethics is influenced by the level of moral development and personal characteristics of managers. These perceptions are also shaped by forces existing in the environment of the firm, including available resources, societal expectations, sector, and regulations. The resource-based perspective can thus contribute to the analysis of ethical issues offering important insights on how (...) they can influence the environmental strategy of the firm. The findings of this study show that firm resources have a strong influence on business managers’ ethical attitudes. In addition, the application of resource-based rationales to ethical issues can be justified in the following several ways: it influences a managerial perception of natural environment as a competitive opportunity, it requires investments of financial and human resources, flexibility and speed in the adaptation to environmental changes, and it creates new resource-based opportunities through changes in prevention pollution technology, policy process, and market forces. (shrink)

This article analyses whether benefits arising for human resource management from environmental management activities drive environmental management system implementation. Focusing on employee satisfaction and recruitment/retention, it tests this for German manufacturing firms in 2001 and 2006 and incorporates a rare longitudinal element into the analysis. It confirms positive associations of the benefit levels for both variables with environmental management system implementation on a large scale. Also it provides evidence that increasing levels of environmental management system implementation (...) result from higher economic benefits in the human resource domain. In doing so the article supplies needed quantitative evidence on important aspects of how sustainability relates to human resource management. (shrink)

Ever since nonhuman entity and the environment became a major ethical issue, anthropocentric worldviews have been blamed for all that is morally wrong about our dealings with nature. Those who regard themselves as non-anthropocentrists / holistic scholars typically assume that the West’s anthropocentric axiologies and ontologies stir all of the environmental degradations associated with human species. In contrast, a handful of environmental philosophers aver that anthropocentrism is entirely acceptable as a foundation for environmental ethics as human’s perspective (...) cannot be entirely removed from the decision-making process. They often argue that is it possible for the man to act responsibly towards the environment for human’s sake and its future generation. Thus there is an ever-present tension between anthropocentrism and holism, with each side trying to oust talk each other. In my opinion, those extreme views are lump sided, as such lack room for tolerance. The thrust of this paper is to bridge the gap within these ethical theories with the theory of “anthropoholism”. Anthropoholism is a theory in environmental ethics that acknowledges man central role; perspective, place in eco-system as well as ontology but argues that despite this position, Man is just a part of nature, such that he cannot exist independently of the environment, or cannot be understood without reference to the environment. With this, the theory of anthropoholism is able to bridge the gap between the two extreme views by stating the obvious and explaining the connection between the two extreme views. (shrink)

This paper discusses why integration is important in doing research for developing policy and practice of sustainable environmental management. The imperative of integration includes environmental, social, economic, and other disciplinary considerations, as well as stakeholder interests. However, what is meant by integration is not always clear. While the imperative is being increasingly enunciated, the challenges it presents are difficult and indicate a long term pursuit. This paper clarifies the different dimensions of integration, as an important preliminary step toward (...) advancing mutual understanding and the development of approaches. The paper identifies the driving forces for integration, discusses when integration is required, categorises forms of integration, and proposes principles to inform research programs and projects. (shrink)

We examine the important roles of two forms of capital—human and social—in the accumulation of critical resources that enable firms to adopt sound environmental management practices which contribute to better firm performance. Drawing on human and social capital theories and the resource-based view of the firm, we tested this proposition using data from a survey of 141 small manufacturing firms drawn from a survey of business enterprises in a metropolitan city in the southern region of the Philippines. The results (...) of our analysis using structural equation modelling-partial least square approach show that both human capital such as age, experience and education of managers of the firm and social capital such as external managerial ties and networks have significant and positive contribution to the environmental management resources of firms although the effects vary in magnitude. The accumulation of environmental management resources not only is positively linked to the adoption by firms of pro-environment practices but also fully mediates the effects of the two types of capital on the adoption of such practices. Pro-environment practices are positively linked to better performance outcomes. The findings underscore the need to account for the intangible and more tacit forms of capital such as managerial talent, knowledge, skills and social ties and networks in the wider debate on how small manufacturing firms in developing countries can address the pressing need to integrate environmental sustainability in business. (shrink)

Knowledge produced by environmental scientists is often inaccessible, intractable, or otherwise in need of reconfiguration for use in environmental regulation. Similarly, policy knowledge undergoes decontextualization in its address to the community of researchers and data curators whose findings are fundamental to its operation. This paper addresses the development of the total maximum daily load measurement as a means of decontextualizing both scientific and regulatory processes to render the practical results of those processes available as a means of collaboration, (...) coordination, and development of watershed management and regulation. The TMDL measurement serves as a specific type of boundary object, a provisional boundary figure. A provisional boundary figure is a complex, model-derived system that is not fixed but rather an object of ongoing work that enables coordination between policy and research. Thus, the TMDL is deployed to explore the relationship between environmental management and the knowledge workers that enable and support it. (shrink)

This paper investigates the driving forces behind the environment-oriented management in Slovenia, a country in transition. The study focuses on attititudes of managers towards different aspects of the concern for the environment, the most important sources of pressure on companies for better environmental performance, the potential conflict between environmental and other business goals, and perception of barriers to the environmentally responsible behaviour of a company. The study uncovers a strong belief that the government is responsible to prevent damage (...) caused to the environment by industry. (shrink)

Addressing climate change is among the most challenging ethical issues facing contemporary business and society. Unsustainable business activities are causing significant distributional and procedural injustices in areas such as public health and vulnerability to extreme weather events, primarily because of a distinction between primary emitters and those already experiencing the impacts of climate change. Business, as a significant contributor to climate change and beneficiary of externalizing environmental costs, has an obligation to address its environmental impacts. In this paper, (...) we explore the role of firms’ climate change targets in shaping their emissions trends in the context of a large multi-country sample of companies. We contrast two intentions for setting emissions reductions targets: symbolic attempts to manage external stakeholder perceptions via “greenwashing” and substantive commitments to reducing environmental impacts. We argue that the attributes of firms’ climate change targets are diagnostic of firms’ underlying intentions. Consistent with our hypotheses, while we find no overall effect of setting climate change targets on emissions, we show that targets characterized by a commitment to more ambitious emissions reductions, a longer target time frame, and absolute reductions in emissions are associated with significant reductions in firms’ emissions. Our evidence suggests the need for vigilance among policy-makers and environmental campaigners regarding the underlying intentions that accompany environmental management practices and shows that these can to some extent be diagnosed analytically. (shrink)

In this paper I argue that the dominance of certain paradigms and theories on policies can have an influence on the value added by impact assessments. A link exists between paradigms and theories and policies and consequently the practices humans develop to tackle real world problems. I also argue that different types of thinking need to be integrated, at least at the scientific level, to enhance our understanding of social phenomena. This in turn can have a positive influence on policy (...) processes that follow impact assessment recommendations. I am not arguing for the adoption of theoretical positions by practitioners, Instead, I contend that if impact assessments are informed by a variety of paradigms and theories, the policy practitioner might have a better understanding of the issue and the moral choices he or she needs to make. I will highlight the connection between theory and policies with practical examples from the social impact assessment of the De Hoop Dam, which was constructed on the Steelpoort River. I also argue for an integration of different theories to give a deeper understanding of real world problems. (shrink)

Surplus-not simply scarcity-provides a reason to preserve the natural environment. Although advances in biotechnology have made it possible to manipulate, alter, and replace ecological and evolutionary processes in order vastly to increase the production of economically valuable commodities, e.g., seafood in estuaries, the huge surpluses likely to result threaten fishing communities with the same economicdepression and social dislocation that farming communities have already experienced. In this context, protecting the biological status quo not only expresses an admirable affection and respect for (...) nature, but also makes economic sense by taking unneeded resources out of production. (shrink)

This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted (...) with their firms' actual environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. (shrink)