Challenges and opportunities for reverse logistics initiatives in the automotive industry

This paper investigates the main strategies automotive companies adopt to address the issue of dealing with end-of-life vehicles and spare parts. Furthermore, it investigates the reasons behind take-back strategies, i.e how and why automotive companies undertake initiatives in reverse logistics. The research findings indicate that companies are trying to respond to the end-of-life legislation based on cost-effective approaches as well as corporate environmental responsibility. Outsourcing is used when expertise is found to extract value from scrap and there is cooperation with suppliers and vendors to facilitate the dismantling of cars and recycling of parts.

The evolution of the car-making industry

Mass-production, cars, pollution – they all have long become well known and well connected phenomena of the modern life. Nowadays the people can also add to the list such items like awareness, scientific approach, long-term thinking, and environmental responsibility. They are surrounded by a multitude of consumer goods, most of which are produced in a scientific manner, and all of which will more sooner than later end up in the garbage. Cars are the most noticeable – both by size and by numbers – and also the most expensive of all the mass products in people’s view. For many of them they are a clear target for reprimand and regulation, and, as a result, the automotive industry is being increasingly brought under bureaucratic control, together with its whole supplier and distributor network. The author started writing this article in an attempt to place the above process under scrutiny, because it is his firm belief that similar measures, similar tough governmental control will inevitably spill over to other industries, which at the moment are producing more inconspicuous, but still polluting products. The present paper shows the relationship between car-making, supply chain management and the efforts of public administration to protect the environment – a connection with clear practical implications.

A fenntartható fejlődés elvei és azok érvényre jutása a banki gyakorlatban II. rész (The principles of sustainable development and their realization in the banking practice II. part)

Az utóbbi évtizedben a környezettudatos gazdálkodás szerepének felértékelődése új tevékenységi területet nyitott meg a bankok előtt, amit nemzetközi szóhasználattal élve green banking-nek neveznek. A fenntartható fejlődést támogató projektek banki finanszírozása számos lehetőséget nyit a pénzügyi intézmények számára – hírnév, új ügyfélbázis, kockázatcsökkentés, jövedelmezőség növelése –, amennyiben a bankok a fenntarthatóság elveit megfelelően integrálják működési stratégiájukba. A cikksorozat második részében a szerzők a bankok fenntartható működését támogató külső és belső motiváló tényezőit veszik vizsgálat alá, amelyet már nemzetközi elvek és megállapodások is szabályoznak és támogatnak. Kiemelt fontosságot tulajdonítanak a környezettudatos gazdálkodás banki stratégiába történő integrálásának, melynek alapjait teremthetik meg a cikkben vizsgált nemzetközi irányelvek. ________ In the last decade, a lot of publications came to light, dealing with the social and environmental responsibility of financial institutions. Banks are expected to improve their competitive advantage by demonstrating economic development, while promoting environment care and social responsibility. This sustainable finance means to manage environmental and social risks in corporate lending and project financing. Green financial institutions have developed a wide range of innovations that can support sustainable development. This article highlights a few external and internal factor that support this aim, and which are regulated by international principles. However the authors’ survey shows that in the relevant literature there are a lot of ways to define sustainability and its achievement. They suggest that all of them can be interpreted associated with green banking operation. The goal of this paper is to identify the role of financial institutions in achieving sustainable development, and stress its strategic importance. The authors also attempt to show, why and how can this sector become the promoter of sustainability.

CSR Reporting in the Finnish Banking Sector – Status and Recent Development

This thesis reviews the development of CSR reporting in the Finnish banking sector. This was achieved by analyzing the content of specific CSR reports published by three banks during years 2012-2014. The banks selected represent the three largest banks operating in Finland according to their market share, constituting approximately 70 percent of the total perceived market share. The purpose of the analysis is to establish a clear descriptive overview of the status of CSR reporting and how it has thematically developed over the years. The research was conducted with the qualitative content analysis method. By analyzing the contents of the CSR reports it was found that CSR reporting is understood in 3 different themes that reflect the general CSR theory: economic, social and environmental responsibility. The following research focused on analyzing these three core themes separately during years 2012-2014 in order to find specific tendencies in the development of CSR reporting. The results confirm that CSR reporting is developing in the Finnish banking sector. Reporting about economic responsibility is based on core financial performance reporting, and it’s mainly developing in the assessment of the global recession and how the potential fiscal reforms affect to the bank sector’s performance. Economic responsibility is also being understood and reported as a wider concept, including intertwined and shared meanings with the other responsibility reporting themes. The research also suggests that banks value social responsibility reporting increasingly each year. Environmental responsibility reporting is the most standardized form of reporting, however, the reporting development includes the increased use of digitalization as source of lessening the environmental impact.

Revitalização dos saberes e práticas Kaingang sobre as plantas tradicionais como proposta de educação ambiental na terra indígena Ligeiro

O presente trabalho objetiva investigar a Revitalização dos Saberes e Práticas Kaingang Sobre as Plantas Tradicionais como Proposta de Educação Ambiental na comunidade Terra Indígena de Ligeiro no município de Charrua - RS. Trata-se de uma pesquisa de campo que busca melhor compreender o que provocou o abandono e esquecimento desses saberes, bem como possíveis alternativas teóricas e práticas para que a revitalização dos saberes culturais ancestrais seja realizada. Justifica-se pelo fato da utilização de plantas medicinais para o tratamento de enfermidades estar enraizada nas culturas indígenas e poder assim suprir, em parte, a deficiente atenção à saúde e as realidades da fome em muitas T.I. Foram realizadas visitas a campo para análise da situação atual e coleta de informações, com aplicação de entrevistas com vários indígenas, bem como com kujà e curandeiras; se implantou um horto medicinal com várias plantas, ervas e se distribuíram mudas de plantas frutíferas nativas. Para este projeto, dois alunos indígenas do IFRS - Campus Sertão atuaram na implantação deste Horto, assim como outros alunos indígenas da Escola Estadual Indígena de Ensino Médio Fág Mág (Pinheiro Grande) trabalharam e apoiaram na execução dessa ação. Através da realização de fotos e vídeos, foram analisadas também as expressões atuais da cultura Kaingang na conjuntura, os elementos significativos que estão guardados ao longo das gerações e apontamos os desafios de permanecer na comunidade e revitalizar com sustentabilidade os saberes e práticas Kaingang, sempre com um olhar incondicional pela natureza. Foram sistematizadas as denominações específicas da cada planta, em correspondência com seu nome científico e com o seu nome tradicional da cosmologia dual Kaingang (kam e kanhru). Conclui-se a partir dessa investigação que houve efetivamente o abandono e a falta de valorização de saberes e práticas relacionadas com a educação ambiental, pelas pressões da sociedade branca, o desejo de alguns indígenas de ser moderno e aceito na sociedade branca e pela ausência de trabalho de um educador ambiental. As iniciativas de revitalização são possíveis; o uso de plantas e alimentos tradicionais estão relacionadas com atividades que precisam ser vivenciadas primordialmente na escola, na relação com os kujà tradicionais e no desenvolvimento de projetos específicos e na motivação permanente para a responsabilidade ambiental, preservando a cultura e os costumes Kaingang que ainda são preciosos, especialmente na promoção da saúde da comunidade

El valor de mercado: una mirada desde la perspectiva de la inversión en políticas de sostenibilidad

Este documento examina la relación entre la inversión en desarrollo sostenible de firmas en mercados bursátiles en el mundo y su valor accionario con el propósito de mostrar si invertir en sostenibilidad genera valor de mercado para las compañías -- Para lograrlo se utilizaron una base de datos con el precio de cierre de las acciones y algunos indicadores financieros y bursátiles -- La selección de compañías que invierten en desarrollo sostenible se hizo con base en el índice global de sostenibilidad de Dow Jones para el año 2014 -- Durante el desarrollo se utilizaron técnicas no paramétricas y paramétricas para examinar el efecto de la sostenibilidad sobre el precio de las acciones -- Se encontró un efecto positivo, lo que indica que la inversión en políticas de sostenibilidad sí genera valor de mercado para las empresas que invierten en ellas

Causalidade entre o crescimento económico, a emissão de CO2 e o consumo de energias renováveis em Portugal

Mestrado em Métodos Quantitativos para a Decisão Económica e Empresarial

Passivo ambiental: estudo de caso

Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanças

THE EFFECT OF EASTERN KENTUCKY COAL FIRES ON LOCAL AIR QUALITY AND PERSONAL HEALTH

The purpose of this project was to investigate student learning in the areas of earth science and environmental responsibility using the subject of coal fires. Eastern Kentucky, where this study was performed, has several coal fires burning that affect the local air quality and may also affect the health of people living near them. This study was conducted during the regular education of 9th grade Earth Science classroom in Russell Independent Schools, located in Russell, Kentucky. Students conducted internet research, read current articles on the subject of coal fire emissions and effect on local ecology, and demonstrated what they learned through summative assessments. There were several aspects of coalmines and coal fires that students studied. Students were able to take this knowledge and information and use it as a learning tool to gain a better understanding of their own environment. Using the local history and geology of coalmines, along with the long tradition of mine production, was a very beneficial starting point, allowing students to learn about environmental impact, stewardship of their local environment, and methods of preserving and protecting the ecosystem.

EL PAPEL DE LA EDUCACIÓN AMBIENTAL PARA LA CONSERVACIÓN DEL RECURSO HÍDRICO

Esta ponencia pretende demostrar la importancia que tiene la educación ambiental en la crisis ambiental que en las últimas décadas ha impactado los modelos de crecimiento y desarrollo de las llamadas sociedades avanzadas. Resalta la importancia de la educación ambiental que tiende a fomentar el cambio social a partir del desarrollo de valores, actitudes y habilidades para asumir una responsabilidad ambiental en la formación de hábitos de preservación de la naturaleza, y así trabajar desde la comprensión de las acciones cotidianas en el despertar de una conciencia que aporte al bien común. Este tema se aborda desde la experiencia particular del Proyecto Saber Ambiental, donde se demuestra que es posible la construcción de un pensamiento crítico trabajado en forma nierdisciplinaria, el cual favorece el intercambio y la revalorización de los saberes, promocionando un protagonismo creativo de las comunidades en la gestión ambiental participativa.Abstract: This presentation intends to show the importance of the environmental education inside the environmental crisis that in the last decades has impacted the modeis of growth and development of the calls companies advanced. Standing out the importance of the environmental educaion tending toward promoting the social change from the development of values, atiudes and abilities to assume an environmental responsibility in the preservation habits formation of the Nature, and thus to work since the comprehension of the routine actions in the to awake of a conscience that contribute al well common. This theme is undertaken since the private experience of dic Project to Know Environmental where is shown that is possible the construction of a critical thought worked in form interdisciplinaria which favors the exchange and the revaluation of the saberes promoting a creative prominence of the communities in dic panicipatory environmental management.

The impact of corporate social responsibility on consumer behavior: The role of profit-seeking and altruistic perceived motives

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

The enterprise face to the environmental challenge: straddling the fence between social responsibility and penal responsibility

This contribution aims to analyse how to incur companies' criminal liability when they violate environmental protection globally. In Switzerland, companies' criminal liability has already been provided for to fight against money launder- ing (Article 102 CP). Could a similar liability be incurred, in Switzerland, for companies that infringe environmental protection? This is what our contribution is all about. Since the company is at the heart of our subject, the point is to see to what extent criminal liability could be transposed to cases of violation by companies of the environmental principles promoted by the CSR concept.

Corporate Social Responsibility in the Oil and Gas Industry: Environmental Management Systems as a Source of Sustainable Development

The environmental aspect of corporate social responsibility (CSR) expressed through the process of the EMS implementation in the oil and gas companies is identified as the main subject of this research. In the theoretical part, the basic attention is paid to justification of a link between CSR and environmental management. The achievement of sustainable competitive advantage as a result of environmental capital growth and inclusion of the socially responsible activities in the corporate strategy is another issue that is of special significance here. Besides, two basic forms of environmental management systems (environmental decision support systems and environmental information management systems) are explored and their role in effective stakeholder interaction is tackled. The most crucial benefits of EMS are also analyzed to underline its importance as a source of sustainable development. Further research is based on the survey of 51 sampled oil and gas companies (both publicly owned and state owned ones) originated from different countries all over the world and providing reports on sustainability issues in the open access. To analyze their approach to sustainable development, a specifically designed evaluation matrix with 37 indicators developed in accordance with the General Reporting Initiative (GRI) guidelines for non-financial reporting was prepared. Additionally, the quality of environmental information disclosure was measured on the basis of a quality – quantity matrix. According to results of research, oil and gas companies prefer implementing reactive measures to the costly and knowledge-intensive proactive techniques for elimination of the negative environmental impacts. Besides, it was identified that the environmental performance disclosure is mostly rather limited, so that the quality of non-financial reporting can be judged as quite insufficient. In spite of the fact that most of the oil and gas companies in the sample claim the EMS to be embedded currently in their structure, they often do not provide any details for the process of their implementation. As a potential for the further development of EMS, author mentions possible integration of their different forms in a single entity, extension of existing structure on the basis of consolidation of the structural and strategic precautions as well as development of a unified certification standard instead of several ones that exist today in order to enhance control on the EMS implementation.

Integrating corporate social responsibility into business in Finnish consumer goods companies

The motives for this study originated from the notion that surprisingly little academic literature is found on actually managing and putting corporate social responsibility (CSR) into practice, in comparison with the definitions and frameworks of the concept itself. Regardless of the author, CSR has been considered consisting of three dimensions: economic, social and environmental. The question behind the three dimensions has always been whether socially and environmentally responsible behavior can lead to increased economic performance and improve the competitiveness of a company. Most of the current CSR development has related to the quantification of environmental and social performance in order to review these along with the established financial key ratios, which are based on the law and the reporting obligation of the companies. However, the previous research has mainly focused on US companies whereas studies with a European viewpoint, let alone Nordic, have been mostly lacking. Furthermore, it has been discovered recently that the integration of corporate responsibility into business is identified as the greatest challenge in CSR management in Finnish large companies. Therefore the integration of CSR into business in Finnish consumer goods companies provided an interesting, topical and somewhat obscure purpose for this study. This was further divided into three research questions concerning the reasons for CSR engagement, the role of the stakeholders and the practice of corporate responsibility. This study did not aim to build a new theory; instead an explorative viewpoint was regarded more appropriate. Accordingly, qualitative research approach and case study design were adopted in the study. Semi-structured theme interviews were used as a primary data collection method and complemented with secondary data such as websites, responsibility reports and another recent CSR study. There were four Finnish managers as interviewees of whom three presented companies and one non-profit organization. The results were somewhat convergent but differences arose as a result of the companies being at different stages as regards corporate responsibility. However, this provided only more insight into the implementation of CSR. The voluntary CSR initiatives, responsibility reporting, stakeholders and CSR management were identified as the most important viewpoints on the practical side of CSR, besides a key requirement for the integration of CSR into business to be credible was found to be a favorable management attitude. Based on the findings of this study it was admitted that giving concrete advice on CSR management is really a challenge and there is no one generally accepted and right manner to integrate corporate responsibility successfully into business.