THE ROLE OF ENVIRONMENTAL RISK MANAGEMENT AND REPORTING: AN EMPIRICAL ANALYSIS
THE ROLE OF ENVIRONMENTAL RISK MANAGEMENT AND REPORTING: AN EMPIRICAL ANALYSIS
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环境风险管理和报告的作用：实证分析
DOI：
10.1142/s1464333202000899
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发表时间：
2002
期刊：
影响因子：
--
通讯作者：
Scott Nicholl
中科院分区：
文献类型：
--
作者：
John Hood;Scott Nicholl
近年来，在环境风险评估和管理领域取得了重大进展。环境管理在公司环境中的作用得到了加强，因为有人声称，通过环境管理可以大大改善财务结果和公司声誉。风险评估和管理为管理环境问题提供了最全面和最具成本效益的机制之一，并随后导致采用基于风险的环境管理。本研究探讨了目前在环境风险管理领域的讨论，并对112家英国公司进行了调查，以确定如何看待环境风险评估，以及它在环境管理中的作用，包括环境报告和会计。本文的结论是，虽然该领域取得了一些积极的进展，但公司、政府和监管机构在确保采用最佳做法方面仍有工作要做。
In recent years, there have been significant developments in the field of environmental risk assessment and management. Its role in the corporate setting has been strengthened by claims that financial results and corporate reputation can be significantly improved through environmental management. Risk assessment and management provides one of the most comprehensive and cost-effective mechanisms for managing environmental issues and has subsequently led to the adoption of risk-based environmental management. This research examines the current discussion in the field of environmental risk management and undertakes a survey of 112 UK companies to ascertain how environmental risk assessment is perceived and what role it has in environmental management, including environmental reporting and accounting. The paper concludes that whilst there have been some positive developments in the area, companies, governments and regulators still have work to do in ensuring the adoption of best practice.