Draft environmental report on Cape Verde

Faced with recurrent drought and famine during five centuries of human occupation, the small and densely populated Cape Verde Islands have a history of severe environmental problems. The arid climate and steep, rocky terrain provide scant resources for traditional subsistance farming under the best conditions, and in years of low rainfall the failure of rainfed crops causes massive food shortages. Agricultural use of steep slopes where rainfall is highest has led to soil erosion, as has removal of the island's vegetation for fuel and livestock. Pressure on the vegetation is particularly severe in dry years. International aid can provide relief from famine, and the introduction of modern agricultural and conservation techniques can improve the land and increase yield, but it is unlikely that Cape Verde can ever be entirely self -sufficient in food. Ultimately, the solution of Cape Verde's economic and environmental problems will probably require the development of productive urban jobs so the population can shift away from the intensive and destructive use of land for subsistance farming. In the meantime, the people of Cape Verde can best be served by instituting fundamental measures to conserve and restore the land so that it can be used to its fullest potential. The primary environmental problems in Cape Verde today are: 1. Soil degradation. Encouraged by brief but heavy rains and steep slopes, soil erosion is made worse by lack of vegetation. Soils are also low in organic matter due to the practice of completely removing crop plants and natural vegetation for food, fuel or livestock feed. 2. Water shortage. Brief and erratic rainfall in combination with rapid runoff makes surface water scarce and difficult to use. Groundwater supplies can be better developed but capabilities are poorly known and the complex nature of the geological substrate makes estimation difficult. Water is the critical limiting factor to the agricultural capability of the islands. 3. Fuel shortage. Demand for fuel is intense and has resulted in the virtual elimination of native vegetation. Fuelwood supplies are becoming more and more scarce and costly. Development of managed fuelwood plantations and alternate energy sources is required. 4. Inappropriate land use. Much of the land now used for raising crops or livestock is too steep or too arid for these purposes, causing erosion and destruction of vegetation. Improving yield in more appropriate areas and encouraging less damaging uses of the remaining marginal lands can help to alleviate this problem.

Social and environmental report assurance: some interview evidence

The steady growth of social and environmental reporting (SER) is being accompanied by an increase in social and environmental reporting assurance (SERA). The existing literature on SERA suggests that it is necessary to build credibility and trust among corporate stakeholders. Prior work has also found evidence of managerial and professional capture of SERA. In this paper, we present empirical evidence from interviews with corporate social responsibility representatives from 20 UK listed companies on whether they consider SERA to be necessary. We believe this to be the first research into SERA that uses an interview method. Our interviews revealed mixed feelings. Half of the respondents believed that external SERA would enhance credibility and trust which confirmed the prior literature. However, the other half believed that external SERA was not necessary, believing that internal assurance was sufficient. This was because they saw SERA as predominantly a managerial tool, useful for checking the efficiency of internal management control systems, rather than as a mechanism for enhancing corporate accountability to stakeholders and building credibility and trust. The potential for SERA to be a mechanism whereby greater dialogue is created between companies and their stakeholders on social and environmental issues is not being harnessed. This paper thus demonstrates a fundamental difference between the external prior normative literature and the managerial motivation in the SERA area.

Stakeholder inclusivity in social and environmental report assurance

Purpose – The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder inclusivity and/or managerial capture of SERA processes and the dynamics of SERA as it matures. Design/methodology/approach – This paper used semi-structured interviews with 20 accountant and consultant assurors to derive data, which were then coded and analysed, resulting in the identification of four themes. Findings – This paper provides interview evidence on the process of SERA, suggesting that, although there is still managerial capture of SERA, stakeholders are being increasingly included in the process as it matures. SERA is beginning to provide dual-pronged benefits, adding value to management and stakeholders simultaneously. Through the lens of Freirian dialogic theory, it is found that SERA is starting to display some characteristics of a dialogical process, being stakeholder inclusive, demythologising and transformative, with assurors perceiving themselves as a “voice” for stakeholders. Consequently, SERA is becoming an important mechanism for driving forward more stakeholder-inclusive SER, with the SERA process beginning to transform attitudes of management towards their stakeholders through more stakeholder-led SER. However, there remain significant obstacles to dialogic SERA. The paper suggests these could be removed through educative and transformative processes driven by assurors. Originality/value – Previous work on SERA has involved predominantly content-based analysis on assurance statements. However, this paper investigates the details of the SERA process, for the first time using qualitative interview data.

Draft environmental report on Bangladesh /

"AID/ST/FNR contract no. SA/TOA 1-77."

Draft environmental report on Sri Lanka /

"AID, S&T/FNR contract no. SA/TOA 1-77."

A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning

This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional policies in a sustainable development perspective. The work focused on an application of a Shift-Share model, on the integration with eco-taxes, industrial waste production, energy consumptions, on applications of the extended RAMEA as a policy tool, following Eurostat guidelines. The common thread is the eco-efficiency (economic-environmental efficiency) index. The first part, in English, treats the methodology used to build a more complete tool; in the second part RAMEA has been applied on two regional case studies, in Italian, to support decision makers regarding Strategic Environmental Assessments’ processes (2001/42/EC). The aim is to support an evidence-based policy making by integrating sustainable development concerns at all levels. The first case study regards integrated environmental-economic analyses in support to the SEA of the Regional Waste management plan. For the industrial waste production an extended and updated RAMEA has been developed as a useful policy tool, to help in analysing and monitoring the state of environmental-economic performances. The second case study deals with the environmental report for the SEA of the Regional Program concerning productive activities. RAMEA has been applied aiming to an integrated environmental-economic analysis of the context, to investigate the performances of the regional production chains and to depict and monitor the area where the program should be carried out, from an integrated environmental-economic perspective.

Understanding manufacturing companies' environmental decision making structures

This paper provides an understanding of the current environmental decision structures within companies in the manufacturing sector. Through case study research, we explored the complexity, robustness and decision making processes companies were using in order to cope with ever increasing environmental pressures and choice of environmental technologies. Our research included organisations in UK, Thailand, and Germany. Our research strategy was case study composed of different research methods, namely: focus group, interviews and environmental report analysis. The research methods and their data collection instruments also varied according to the access we had. Our unity of analysis was decision making teams and the scope of our investigation included product development, environment & safety, manufacturing, and supply chain management. This study finds that environmental decision making have been gaining importance over the time as well as complexity when it is starting to move from manufacturing to non,manufacturing activities. Most companies do not have a formal structure to take environmental decisions; hence, they follow a similar path of other corporate decisions, being affected by organizational structures besides the technical competence of the teams. We believe our results will help improving structures in both beginners and leaders teams for environmental decision making across the different departments.

Ympäristöraportointimallinkehittäminen vesihuoltolaitokselle

Diplomityössä tarkastellaan ympäristöraportointia yrityksen ympäristöviestinnässä.Työn kirjallisuusosuudessa syvennytään ympäristöraporttien toteutukseen, tavoitteisiin, mahdollisuuksiin sekä raportointiohjeisiin ja -periaatteisiin. Työn kirjallisuusosassa käsitellään myös ympäristöjohtamista ja yrityksen sidosryhmiä. Diplomityön kirjallisuusosan ja yrityksen ohjauksen perusteella Joensuun Vedelle on kehitetty ympäristöraportointimalli, jota käyttäen yritys voi tehdä vuosittaista ympäristöraportointiaan. Ympäristöraportointimallin laadinta perustui erilaisiin raportointimalleihin, raportointiperiaatteisiin ja raportointiohjeisiin, kuten muiden muassa Global Reporting Initiativen (GRI) vapaaehtoiseen yhteiskuntavastuun raportointiohjeistoon ja Kirjanpitolautakunnan (KILA) yleisohjeeseen ympäristöasioiden kirjaamisesta, laskennasta ja esittämisestä tilinpäätöksessä. Joensuun Vedelle laaditunympäristöraportointimallin tavoitteena oli luoda laitokselle ympäristöraportti,joka sisältää merkittävimmät ympäristönäkökohdat, taloudellista vastuuta käsittelevän ympäristötilinpäätöksen sekä tietoa tärkeistä sosiaalisen vastuun asioista. Ympäristöraportin sisältämän tiedon kokoamisella haluttiin myös saada kokonaisvaltaista näkemystä, vuoden 2005 Joensuun, Kiihtelysvaaran ja Tuupovaaran kuntaliitoksen takia laajentuneen, Joensuun Veden toiminnan ympäristövaikutuksista. Diplomityössä on esitetty Joensuun Veden vuoden 2005 ympäristöraportin kokoamisenvaiheet sekä tulokset. Ympäristöraportointimalli täytti sille asetetut tavoitteet. Ympäristöraportin sisältöä tulee kuitenkin jatkossa kehittää sekä raportoitavan aineiston alkuperäisen dokumentoinnin osalta että sidosryhmien mielipiteidenja vaatimusten mukaisesti.

Ympäristöasioiden hallinnan kehittäminen elintarviketeollisuuden yrityksessä

Ympäristöjärjestelmät auttavat organisaatioiden toiminnan ympäristövaikutuksien hallinnassa. ISO 14001 -standardi antaa yritykselle työkalun ympäristöjärjestelmän rakentamiseen, ylläpitämiseen ja kehittämiseen. Ympäristöjärjestelmälle voidaan hakea ulkopuolisen tarkastajan myöntämä hyväksyntä eli sertifikaatti, jota sidosryhmät voivat vaatia osoitukseksi ympäristöasioiden hoidosta. Sidosryhmien kasvava ympäristökiinnostus lisää yrityksien paineita kehittää ympäristöraportointiaan. Yrityksen yhteiskuntavastuuseen sisältyvien taloudellisen, sosiaalisen ja ympäristövastuun raportointiin kehitetty kansainvälinen GRI-raportointiohjeisto on saavuttanut yleisesti hyväksytyn raportointiviitekehyksen aseman ja sitä voidaan hyödyntää myös pelkän ympäristövastuun raportoinnissa. Tässä diplomityössä tarkastellaan yrityksen ympäristöasioiden hallintaa ja ympäristöraportointia. Tavoitteena on suunnitella ja osittain toteuttaa elintarviketeollisuuden yritykselle ISO 14001 -standardin mukainen ympäristöjärjestelmä. Toisena tavoitteena on suunnitella yrityksen ympäristöraportoinnin aloittamista ja antaa GRI-ohjeiston pohjalta ehdotus asioista, joita yrityksen ympäristöraportti voisi raportoinnin alkuvaiheessa sisältää. Työn lopussa annetaan ehdotus jatkotoimenpiteistä, joilla ympäristöjärjestelmä saadaan sertifiointivalmiiksi ja miten ympäristöraportointiprosessia voidaan edistää.

Reglerad miljöredovisning : Tillståndspliktiga företag i Dalarna 2013

Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad. Urvalet är de tillståndspliktiga företagen i Dalarna.Varje företag kan ha flera enheter som är tillståndspliktiga och vårt urval,Dalarna, blir 209 enheter varav 116 är stora enheter.Slutsats: Företagen i Dalarna uppfyller inte lagen om reglerad miljöredovisning tillfullo. Endast 18 av 116 stora enheter uppfyller alla fyra punkterna.Däremot är det 61,2 procent av de stora enheterna som får tre poäng.Som en jämförelse med Ljungdahls studie där nästan 27 procent når trepoäng ser vi en klar förbättring. De faktorer som kan förklara företagenstillämpning av lagen i vår undersökning är omsättning, de som anlitarrevisionsbyrån PwC samt branschtillhörighet avlopp och avfall. Av defyra hypoteser som vi använder är det en som stämmer, två som förkastasoch en som vi inte med säkerhet kan avgöra om den ska vara kvar ellerförkastas.

Avaliação de impacto ambiental do cemitério Jardim dos Lírios do município de Bauru - SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Implantação de CGH's na Amazônia: uma visão global com ênfase nos aspectos hidrológicos, tecnológicos, ambientais e financeiros

Um problema de grande relevância social na Amazônia é o fato das pequenas comunidades isoladas não serem contempladas pelos benefícios dos grandes empreendimentos hidrelétricos instalados na região. Uma solução alternativa a para este problema, é o aproveitamento da grande malha de pequenos rios e igarapés da região a partir da implantação de Centrais Geradoras Hidrelétricas – CGH’s (antigas mini e microcentrais).. Dentro deste contexto, o presente trabalho analisa e discute certos aspectos gerais inerentes à implantação das CGH’s, e principalmente, trazendo-os à realidade das pequenas bacias Amazônicas. Os aspectos a serem abordados neste trabalho dizem respeito às avaliações preliminares de terreno, aspectos hidrológicos, tecnológicos, ambientais e financeiros. Os aspectos são analisados de forma global para implantação de CGH’s e suas etapas, também analisados e aplicados a um estudo de caso – implantação da CGH irmã Dorothy na pequena bacia hidrográfica do Igarapé são João em Anapú-pa, onde foi possível a utilização de metodologia existente para um estudo aprimorado de implantação de CGH’s na Amazônia. No âmbito hidrológico, utilizou-se um modelo chuva-vazão desenvolvido por Blanco 2005 e aplicou a pequenas bacias da Amazônia que não possuem registros de vazão. Nos aspectos tecnológicos utilizou ferramentas computacionais para predição de desempenho de turbinas axiais de baixa queda adaptas ao relevo da região, e simulados para a turbina axial a ser implantada na CGH irmã Dorothy. No contexto ambiental atualmente há forte cobrança pelas autoridades competentes locais para realização do estudo ambiental inerente ao aproveitamento, e se tratando da região Amazônica, ambientalmente muita agredida pela ação do homem, os estudos devem ser bem definidos, apontando os possíveis impactos que podem ser causados pela CGH, descritos no RAS (Relatório Ambiental Simplificado) anexo deste trabalho. Desta forma foi desenvolvido um método para cálculo e simulação da área inundada para implantação de CGH’s na Amazônia, aplicado à CGH irmã Dorothy. No âmbito financeiro, são raras as informações referentes aos custos de implantação de CGH’s na Amazônia. Assim, foram levantados os custos referentes à implantação da CGH irmã Dorothy e comparados a custos de CGH’s e de geradores a diesel disponíveis na literatura.