Environmental shareholder value: a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | German |
| Veröffentlicht: |
2001
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 274 S. Ill., graph. Darst. |
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| 245 | 1 | 0 | |a Environmental shareholder value |b a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting |c von Anders Bally Meyer |
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| 502 | |a Freiburg (Schweiz), Univ., Diss. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Structure
1. Introduction
2. Corporate Environmental Context
3. Stakeholders Changing the Rules of the Game
4. Corporate Environmental Response
5. The Rising of Corporate Environmental Reporting
6. Conclusions and Outlook
Content
Structure I
Content I
Ust of Tables VI
List of Figures VIII
Abbreviations XI
List of Institutions and Organisations Referred to XIII
List of Companies Referred to XVI
/. Introduction 1
/./ Corporate Sustainability I
1.2 Business in the Environment 3
1.3 Objectives and Methodology 6
2. Corporate Environmental Context 8
2.1 Corporate Environmental Impacts 8
2.2 Environmental Issues 18
2.2.1 Climate Change 20
2.2.2 Ozone Layer Depletion 21
l±
2.2.3 Loss of Biodiversity 21
2.2.4 Water Quality 23
2.2.5 Acidification 25
2.2.6 Smog 25
2.2.7 Toxins in the Air, Water and Soil 26
2.2.8 Waste 27
2.2.9 Environmental Accidents 28
2.2.10 Depletion of Natural Resources 29
2.2.11 Environmental Issues Exposure 29
2.3 Environmental Stakeholder Value 33
2.3.1 Environmental Stakeholders 33
2.3.2 Stakeholder Needs 34
2.3.3 Corporate Action Drivers 36
2.3.4 Corporate Response and Environmental Stakeholder Value Drivers.... 39
2.3.5 Environmental Stakeholder Exposure 40
2.4 Environmental Shareholder Value 42
2.4.1 Measuring Company Value 42
2.4.2 Shareholder Value Network 44
2.4.3 Environmental Shareholder Value Network 46
2.4.4 Environmental Shareholder Value Exposure 47
3. Environmental Stakeholders Changing the Rules of the Game 56
3.1 Strategic Stakeholders 57
3.1.1 Governments 57
1.1.1.I Governmental Environmental Needs and Value Drivers 57
3.1.1.2 Governmental Corporate Action Drivers 59
3.1.1.3 Impact of Governmental Actions on Shareholder Value 68
3.1.2 Local Community 71
3.1.2.1 Local Communities Environmental Needs and Value Drivers 71
3.1.2.2 Local Communities Corporate Action Drivers 72
3.1.2.3 Impact of Local Community Actions on Shareholder Value 74
3.1.3 Employees and Managers 75
3.1.3.1 Employee s Environmental Needs and Value Drivers 75
3.1.3.2 Employees Corporate Action Drivers 77
3.1.3.3 Impact of Employee Actions on Shareholder Value 78
_ III
3.1.4 Customers 79
3.1.4.1 Customers Environmental Needs and Value Drivers 79
3.1.4.2 Customers Corporate Action Drivers 82
3.1.4.3 Customer Actions on Shareholder Value 84
3.1.5 Suppliers and Contractors 85
3.1.5.1 Suppliers Environmental Needs and Value Drivers 85
3.1.5.2 Suppliers Corporate Action Drivers 87
3.1.5.3 Impact of Supplier Actions on Shareholder Value 88
3.1.6 Insurers 89
3.1.6.1 Insurers Environmental Needs and Value Drivers 89
3.1.6.2 Insurers Corporate Action Drivers 91
3.1.6.3 Impact of insurer Actions on Shareholder Value 93
3.1.7 Creditors 94
3.1.7.1 Creditors Environmental Needs and Value Drivers 94
3.1.7.2 Creditors Corporate Action Drivers 98
3.1.7.3 Impact of Creditor Actions on Shareholder Value 100
3.1.8 Investors 101
3.1.8.1 Investors Environmental Needs and Value Drivers 101
3.1.8.2 Investors Corporate Action Drivers 107
3.1.8.3 Impact of Investment Community Actions on Shareholder Value.. 113
3.2 Advocating stakeholders 114
3.2.1 Global Community 115
3.2.2 Environmental Non Governmental Organisations 118
3.2.3 Media 121
3.2.4 Standard Organisations 123
3.2.5 Business Associations 124
3.3 Summary of Stakeholders Value Networks 128
4. Corporate Response to Environmental Exposure 131
4.1 Environmental Responsibility Strategies 133
4.1.1 Corporate Environmental Responsibility 133
4.1.2 Drivers of Corporate Environmental Responsibility 133
4.1.3 Responsibility Strategies and Impact on Shareholder Value 142
4.1.1.1 Resistance Strategy 142
4.1.1.2 Passiveness Strategy 142
4.1.1.3 Retreat (Withdrawal) Strategy 143
4.1.1.4 Adoption Strategy 144
4.1.1.5 Innovation Strategy 144
_w
4.2 Environmental Risk Management Strategies 145
4.2.1 Corporate Environmental Risk 146
4.2.2 Drivers of Corporate Response to Environmental Risk 151
4.2.3 Risk Strategies and Impact on Shareholder Value 154
4.2.3.1 Risk Avoidance Strategy 154
4.2.2.2 Risk Reduction Strategy 155
4.2.2.3 Transfer Strategy 156
4.2.2.4 Self Coverage Strategy 157
4.2.2.5 Risk dialog Strategy 158
4.3 Environmental Opportunities Strategies 159
4.3.1 Corporate Eco Efficiency 160
4.3.2 Drivers of Environmental Opportunities Strategies 164
4.3.3 Opportunities Strategies and Impact on Shareholder Value 168
4.3.3.1 Cost Leadership Strategy 168
3.3.3.2 Differentiation Strategy 171
4.4 Summary of Environmental Shareholder Value Drivers 174
5. The Emergence of Corporate Environmental Reporting 176
5./ The Rising of Corporate Environmental Reporting 177
5. /. / Development of Environmental Reporting Issues 177
5.1.2 Development of Environmental Reporting Standards 182
5.1.3 Regional Exposure of Corporate Environmental Reports 187
5.1.3 Sector Exposure of Corporate Environmental Reports 188
5.1.4 Emerging Issues in Corporate Environmental Reporting 191
5.2 Reporting of Environmental Shareholder Value 200
5.2.1 Objective of Environmental Shareholder Value Report 201
5.2.2 Underlying Assumptions 201
5.2.2.1 The Entity Assumption 202
5.2.2.2 The Accruals Basis of Accounting 202
5.2.2.3 The Going Concern Assumption 202
5.2.2.4 The Precautionary Principle 203
5.2.2.5 The Materiality Principle 203
5.2.3 Qualitative Characteristics 204
5.2.3.1 Relevance 205
5.2.3.2 Reliability 205
5.2.3.3 Understandability 206
5.2.3.4 Comparability 206
_ V
5.2.3.5 Timeliness 207
5.2.3.6 Verifiability 207
5.2.4 Elements of Environmental Shareholder Value Reporting 208
5.2.4.1 Corporate Environmental Context 209
5.2.4.2 Corporate Environmental Strategies 210
5.2.4.3 Financial Impacts 212
5.3 Environmental Disclosure in Swiss Corporate Reports 217
5.3.1 Methodology 217
5.3.2 Findings in the Swiss Corporate Report Survey 219
5.3.2.1 Banks . 221
5.3.2.1 Insurance Companies 222
5.3.2.3 Transports 223
5.3.2.4 Retailers 225
5.3.2.5 Miscellaneous Services 226
5.3.2.6 Machinery 227
5.3.2.7 Utilities 228
5.3.2.8 Chemicals and Pharma 229
5.3.2.9 Food and Luxury Goods 231
5.3.2.10 Electrical Engineering and Electronics 232
5.3.2.11 Building Contractors and Materials 233
5.3.2.12 Miscellaneous Industries 234
5.3.3 Summary and Conclusions of the Survey 235
6. Conclusions and Outlook 239
Bibliography 241
Appendix I: The ICC Business Charter for Sustainable Development 265
Appendix II: UNEP and SustainAbility s 50 Revised Reporting Ingredients
267
Appendix III: Reporting Elements and Indicators Suggested in the draft GRI
Sustainability Reporting Guidelines 268
Curriculum Vitae 274
V7
List of Tables
Table 1: Monetary Approaches for the Assessment of Environmental Impacts 6
Table 2: Environmental Stakeholder Exposure Evaluation Matrix 39
Table 3: Analysis of Corporate Environmental Exposure 51
Table 4: Environmental Trends Think Tanks 52
Table 5: Examples of Topics in Existing and Proposed EC Environmental
Legislation 59
Table 6: Issues Covered in Environmental Agreements 63
Table 7: Elements of National Environmental Monitoring Systems 65
Table 8: Examples of Governmental Action Drivers Impact on Shareholder
Value 69
Table 9: Examples of Local Community Action Drivers Impact on Shareholder
Value 74
Table 10: Examples of Employee Action Drivers Impact on Shareholder
Value 77
Table I 1: Examples of Customer Action Drivers Impact on Shareholder
Value 84
Table 12: Examples of Supplier Action Drivers Impact on Shareholder
Value 88
Table 13: Examples of Insurer Action Drivers Impact on Shareholder Value 93
Table 14: Examples of Creditor Action Drivers Impact on Shareholder Value.... 99
Table 15: Examples of Environmental Performance Funds 104
Table 16: Examples of Environmental Research Providers 109
Table 17: Organizations Involved in Environmental Shareholder Resolutions... 112
Table 18: Examples of Investor Action Drivers Impact on Shareholder Value ..112
Table 19: International Environmental Agreements and Conventions 1 5
Table 20: International Environmental Institutions and Programmes 116
Table 21: Examples of Media Specialised on Environmental Business News.... 121
Table 22: Examples of Environmental Management Standards 122
Table 23: Charters for Environmental Management 124
Table 24: Environmental Business Networks 126
VII
Table 25: Overview of Environmental Stakeholder Values, Corporate Action
Drivers and Shareholder Value Drivers 128
Table 26: Context Analysis of Stakeholder Action Drivers 129
Table 27: Comparison of EMAS and ISO 14001 133
Table 28: Drivers of Environmental Commitment Strategies 140
Table 29: Examples of Qualitative Risk Factors Found in Empirical Research.. 146
Table 30: Examples of Environmental Risks in Different Stages of the Value
Chain and Possible Impact on Shareholder Value Drivers 149
Table 31: Drivers of Corporate Response to Environmental Risk 153
Table 32: Environmental Risk Strategies and Likely Influence on Value
Drivers 158
Table 33: Drivers of Environmental Opportunities Strategies 166
Table 34: Examples of Eco efficiency Induced Cost Savings 168
Table 35: Strategic Options for Environmental Cost Leadership and Likely
Impact on Value Drivers 169
Table 36: Product Benefits Given by Increased Eco efficiency 171
Table 37: Environmental Differentiation Strategy and Supporting Tactics
Classified by Value Drivers 172
Table 38: Impact of Environmental Shareholder Value Drivers on Shareholder
Value over the Value Chain 174
Table 39: Examples of International Awards for Corporate Environmental
Reporting 181
Table 40: Examples of Environmental Reporting Standards and Initiatives 183
Table 41: Main Drivers of Standards for Corporate Environmental Reporting... 185
Table 42: The Ten Transitions Shaping Future CER 190
Table 43: Environmental Input/Output Inventory Accounts 209
Table 44: Corporate Environmental Strategies and Drivers 210
Table 45: Examples of Financial Impacts Relating to Corporate
Environmental Context and Environmental Strategies 212
Table 46: Examples of Financial Impacts of Environmental Context and
Environmental Strategies in Financial Statements 213
Table 47: Baxter s Environmental Cost Statement 1998 214
Table 48: Baxter s Environmental Savings Statement 1998 215
YUI
List of Figures
Figure 1: Dimensions of Corporate Sustainability 2
Figure 2: Elements of Environmental Shareholder Value 5
Figure 3: Flows to and from the Economy and the Environment Related to an
Economic 8
Figure 4: Environmental Damage Caused by Corporate Activities 9
Figure 5: Environmental Impacts Added over the Value Chain 10
Figure 6: Ecological Accounting Systems 11
Figure 7: Input Output Account of Sika AG 12
Figure 8: Categories of Environmental Impact Assessment Approaches 14
Figure 9: Examples of Environmental Issues Related to Corporate Activities 18
Figure 10: Calida s Exposure to Environmental Issues 31
Figure 11: Environmental Stakeholder Value Network 33
Figure 12: Environmental Stakeholders 35
Figure 13: Swiss Food Industry s Exposure to Environmental Stakeholders 40
Figure 14: The Shareholder Value Network 44
Figure 15: Environmental Shareholder Value Network 46
Figure 16: The 3 Dimension Environmental Shareholder Value Interpretation
Model 47
Figure 17: Environmental Governmental Value Network 58
Figure 18: Local Community s Environmental Value Network 71
Figure 19: Environmental Employee Value Network 75
Figure 20: Environmental Customer Value Network 81
Figure 21: Environmental Supplier Value Network 85
Figure 22: Environmental Insurer Value Network 90
Figure 23: Environmental Creditor Value Network 97
Figure 24: Dow Jones Global Sustainability Index 105
Figure 25: Environmental Shareholder Value Network 106
Figure 26: Advocating Stakeholder Value Network 113
Figure 27: Elements of Environmental Shareholder Value 130
IX
Figure 28: Strategic Options for Corporate Environmental Response 131
Figure 29: Functions and Tools of Corporate Environmental Management 137
Figure 30: Strategic Options to Increase Environmental Value over the
Product Life Cycle 144
Figure 31: Model for the identification of the optimal security level 148
Figure 32: Potentials of Differentiation of Environmental Product Quality 170
Figure 33: Stages in Corporate Environmental Reporting 177
Figure 34: The updated 5 Stage CER model 178
Figure 35: Inverted Chronology of Corporate Environmental Reporting 180
Figure 36: Regional allocation of Corporate Environmental Reports on the
Internet 186
Figure 37: Sector allocation of Corporate Environmental Reports Available on
the Internet 188
Figure 38: Corporate environmental and HSE reports for 1100 companies, by
sector 189
Figure 39: Verification Statements in Environmental and HSE Reports, by
Sector 193
Figure 40: Verifiers of Corporate Environmental Reports 194
Figure 41: Aggregated Environmental Performance for the European
Chemical Industry 195
Figure 42: Elements of Environmental Shareholder Value Reporting 208
Figure 43: Sector Allocation of Respondents in the Swiss Environmental
Reporting Survey 217
Figure 44: Reporting Elements of Environmental Shareholder Value 218
Figure 45: Results of the Swiss Environmental Reporting Survey 219
Figure 46: Allocation of Corporate Environmental Reports Provided by
Listed Swiss Companies 220
Figure 47: Environmental Reporting in the Swiss Banking Sector 221
Figure 48: Environmental Reporting in the Swiss Insurance Sector 222
Figure 49: Environmental Reporting in the Swiss Transportation Sector 223
Figure 50: Environmental Reporting in the Swiss Retailing Sector 224
Figure 51: Environmental Reporting in the Swiss Miscellaneous Services
Sector 225
Figure 52: Environmental Reporting in the Swiss Machinery Sector 227
X
Figure 53: Environmental Reporting in the Swiss Utilities Sector 228
Figure 54: Environmental Reporting in the Swiss Chemicals and Pharma
Sector 229
Figure 55: Environmental Reporting in the Swiss Food Sector 230
Figure 56: Environmental Reporting in the Swiss Electrical Engineering and
Electronics Sector 232
Figure 57: Environmental Reporting in the Swiss Building and Contractor
Sector 233
Figure 58: Environmental Reporting in the Swiss Miscellaneous Industries
Sector 234
Figure 59: Summary of All Findings in the Swiss Environmental Reporting
Survey 236
|
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| indexdate | 2024-07-09T18:53:38Z |
| institution | BVB |
| language | German |
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| spelling | Bally Meyer, Anders Verfasser aut Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting von Anders Bally Meyer 2001 XVIII, 274 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Freiburg (Schweiz), Univ., Diss. Shareholder Value / Umweltmanagement / Unternehmenspolitik / Strategisches Management / Schweiz Umweltbezogenes Management (DE-588)4201709-9 gnd rswk-swf Umweltbericht (DE-588)4202417-1 gnd rswk-swf Shareholder-Value-Analyse (DE-588)4353913-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Umweltbezogenes Management (DE-588)4201709-9 s Shareholder-Value-Analyse (DE-588)4353913-0 s Umweltbericht (DE-588)4202417-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009493761&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bally Meyer, Anders Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting Shareholder Value / Umweltmanagement / Unternehmenspolitik / Strategisches Management / Schweiz Umweltbezogenes Management (DE-588)4201709-9 gnd Umweltbericht (DE-588)4202417-1 gnd Shareholder-Value-Analyse (DE-588)4353913-0 gnd |
| subject_GND | (DE-588)4201709-9 (DE-588)4202417-1 (DE-588)4353913-0 (DE-588)4113937-9 |
| title | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting |
| title_auth | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting |
| title_exact_search | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting |
| title_full | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting von Anders Bally Meyer |
| title_fullStr | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting von Anders Bally Meyer |
| title_full_unstemmed | Environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting von Anders Bally Meyer |
| title_short | Environmental shareholder value |
| title_sort | environmental shareholder value a framework to identify elements of environmental shareholder value with an analysis of swiss corporate environmental reporting |
| title_sub | a framework to identify elements of environmental shareholder value with an analysis of Swiss corporate environmental reporting |
| topic | Shareholder Value / Umweltmanagement / Unternehmenspolitik / Strategisches Management / Schweiz Umweltbezogenes Management (DE-588)4201709-9 gnd Umweltbericht (DE-588)4202417-1 gnd Shareholder-Value-Analyse (DE-588)4353913-0 gnd |
| topic_facet | Shareholder Value / Umweltmanagement / Unternehmenspolitik / Strategisches Management / Schweiz Umweltbezogenes Management Umweltbericht Shareholder-Value-Analyse Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009493761&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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