Academic literature on the topic 'Environmental liabilities'
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Journal articles on the topic "Environmental liabilities"
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Adshead, Julie. "Book Review: Environmental Liabilities." Environmental Law Review 7, no. 4 (November 2005): 300–301. http://dx.doi.org/10.1350/enlr.2005.7.4.300.
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Fernandez, Daniel P., Christine P. Andrews, and Jacqueline R. Conrecode. "Reporting Contingencies: Environmental Liabilities." Journal of Business Case Studies (JBCS) 8, no. 2 (February 8, 2012): 123–34. http://dx.doi.org/10.19030/jbcs.v8i2.6797.
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Tromans, Stephen. "Nuclear Liabilities and Environmental Damages." Environmental Law Review 1, no. 1 (March 1999): 59–65. http://dx.doi.org/10.1177/146145299900100107.
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Waite, Andrew. "Liabilities under English Environmental Law." Environmental Claims Journal 3, no. 1 (September 1990): 99–115. http://dx.doi.org/10.1080/10406029009355008.
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Nusbaum, Edward E., and Judith Weiss. "Accounting for environmental remediation liabilities." Journal of Corporate Accounting & Finance 8, no. 2 (1997): 165–71. http://dx.doi.org/10.1002/jcaf.3970080217.
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Yeonkab Lee. "Environmental Liabilities in Korean Bankruptcy Procedure." kangwon Law Review 54, no. ll (June 2018): 367–99. http://dx.doi.org/10.18215/kwlr.2018.54..367.
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Schneider, Thomas, Giovanna Michelon, and Michael Maier. "Environmental liabilities and diversity in practice under international financial reporting standards." Accounting, Auditing & Accountability Journal 30, no. 2 (February 20, 2017): 378–403. http://dx.doi.org/10.1108/aaaj-01-2014-1585.
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Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value environmental liabilities should be a risk-free discount rate. Old Canadian GAAP, and current US GAAP, allow for a higher discount rate, resulting in commensurately lower liabilities. International regulators refused to address this issue expecting no diversity in practice in Canada. Design/methodology/approach The focus is on a sample of Canadian oil and gas and mining firms. These domestic industries play a major role internationally and have significant environmental liabilities. The method is empirical archival, tracking firm characteristics and discount rate choice on transition to IFRS. Findings There is significant diversity in practice. About one-third of the sample firms choose a higher discount rate, avoiding a major increase in environmental liabilities on transition to IFRS. The evidence suggests that these firms have relatively larger environmental liabilities and that the discount rate decision is a strategic choice. Research limitations/implications The sample is based on one country and may only be reflecting local anomalies that have no broader implications. Practical implications Diversity in practice in accounting for environmental liabilities is not acceptable. Accounting regulators should act to create consistent and comparable reporting practice. Social implications Firms and managers facing larger environmental liabilities can choose to minimize environmental liabilities under IFRS, while it is the general public and society at large that bear the ultimate risk. Originality/value The paper pushes forward the debate on whether recognized environmental liabilities should reflect the interests of equity investors, or if other investors and stakeholders should be taken into account.
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Ulianova, D. "ACCOUNTING ESTIMATION OF LIABILITIES OF ENVIRONMENTAL ACTIVITY." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 164 (2014): 70–74. http://dx.doi.org/10.17721/1728-2667.2014/164-11/12.
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Firmansyah, Amrie, and Suhita Santi Medina. "The Implementation Of Accounting For Environmental Liabilities." Riset 1, no. 2 (September 28, 2019): 121–33. http://dx.doi.org/10.35212/riset.v1i2.20.
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This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.
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Kalis, Peter J., and Diane L. Olinger. "Environmental liabilities to affect utilities' financial statements." Natural Gas 13, no. 5 (January 10, 2007): 19–23. http://dx.doi.org/10.1002/gas.3410130506.
Full textDissertations / Theses on the topic "Environmental liabilities"
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Graham, Allan Wayne. "Environmental Liabilities and Bond Yields." Diss., Virginia Tech, 2000. http://hdl.handle.net/10919/28937.
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Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for domestic firms because of their size, which is estimated to be approximately $300 billion (Congressional Budget Office 1994) and because of public concern for the environment.
This study examines the relation among bond ratings, bond yields, and EPA-based estimates of contingent environmental remediation liabilities to test if the relationships hold as theory implies it would. Extant theory suggests that financial variables, such as environmental remediation liabilities, have incremental explanatory power beyond the information included in bond ratings for bond yield. The purpose of this study is to determine the importance of external estimates of a firm's contingent environmental liabilities for a firm's cost of debt. In addition, the manner in which a firm's contingent environmental liabilities are included in the costs of debt is examined in this study.
The results of this study indicate that external estimates for environmental liabilities are associated with the bond ratings and bond yield for a data set of new bond issues collected from the period 1995 to 1997. Despite that firms are increasing their recognition of environmental liabilities, either due to regulatory pressure or other factors, the measures based on EPA data still have significant explanatory power. The results imply that firms are either still lagging in appropriate recognition or that the external measures proxy for amounts imputed by the capital markets for some probable unspecified future costs. The latter explanation is supported by additional evidence in this study that the largest monetary measure of the liability is the most significantly associated with bond ratings and bond yields. Further, the results indicate that the external estimates are incorporated in bond ratings as part of the firm's default risk and have no direct influence over bond yield beyond that included in the bond ratings. This implies that bond ratings are particularly important for any evaluation of investment in debt securities from firms that have contingent environmental liabilities.Ph. D.
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Bewley, Kathryn Anne. "The economic consequences of financial reporting standards, the market valuation of environmental liabilities." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0017/NQ38222.pdf.
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Tomsana, Aphelele. "An analysis of environmental obligations and liabilities of a distribution division to improve ecologically sustainable development." Thesis, Cape Peninsula University of Technology, 2018. http://hdl.handle.net/20.500.11838/2775.
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Thesis (MTech (Environmental Management))--Cape Peninsula University of Technology, 2018.Worldwide, there is a growing about the protection of the environment while ensuring social and economic development for the benefit of the existing and forthcoming generation which pressures every person to take reasonable measures when conducting his/her business. Amongst the reasonable measures, there are environmental legislative provisions enacted by the international community, as well as locally, to regulate required actions for the protection of the environment. South Africa’s environmental legislation outlines ecologically sustainable development by making provisions in the Bill of Rights in the Constitution for everyone to take reasonable legislative measures to alleviate damaging impacts on the environment. International conventions have assisted South Africa and other countries worldwide in environmental protection, thus improving ecologically sustainable development. Eskom’s (the South African power utility) distribution department, referred to as the Company from here onwards, has established environmental objectives and commitments to prevent pollution, promote environmental reporting, comply with all the applicable environmental legislations and other relevant requirements to ensure performance is measured and continual improvement is achieved. The research used both quantitative and qualitative research methods to analyse environmental obligations and associated environmental liabilities of the Company to improve ecologically sustainable development. In order to answer the research questions and achieve the objectives, a set of questionnaires was distributed to sampled respondents; data were retrieved using SAP EH&S Incident Management software while independent variable (environmental obligation) and dependent variables (environmental liability and ecologically sustainable development) were identified. Site visits were also conducted. Furthermore, a correlation coefficient analysis test was calculated using Microsoft excel and a graph was used to illustrate the R-Square value. Positive (+1) relationship between variables was observed which indicates dependability of dependent variable to the independent variable. The research findings indicate that the environment can be safeguarded through understanding and implementing environmental obligations and environmental liabilities to protect the environment for the benefit of the current and future generations by improving ecologically sustainable development. South Africa (1998a) explained that the environment is held in public trust for the people, thus the beneficial use of environmental resources serves the public interest and the environment must be safeguarded as a common heritage. Therefore, anyone found to have contravened legislation will be held liable in the form of sanctions as stated in South Africa, (1998c). An environmental obligation is a duty of care imposed on the user, landowner or a person in control of the protection of the environment and, where protection is impossible, to remediate the impact for the benefit of contemporary and upcoming generations. This is reasonably in line with the principles of sustainable development and a continual improvement of environmental quality and services. There have been dependent variables in the research where both environmental liability and ecologically sustainable development are dependent on environmental obligations (an independent variable) being realised. For this reason, every person or institution should ensure that environmental obligations are understood, adhered to and ensure that ecologically sustainable development is achieved. The Company has undertaken business activities to ensure that electricity is distributed to a wider population, bearing in mind that the interaction may have negative impact on the environment. When any incident that degrades the environment occurs, the incident is reported and managed throughout its life-cycle. There are, however, cases where environmental obligations are not understood or implemented. There is a need to ensure that all people that undertake activities that have a negative impact on the environment, such as pollution of the environment, are properly trained to be able to identify such activities, set environmental objectives and management programmes. Additionally, monitor the implementation of those programmes to ensure that these objectives are met and to achieve ecologically sustainable development. Ecologically sustainable development is achieved when environmental obligations are adhered to and required environmental liabilities are implemented and monitored. SANS ISO 14001: 2015 is an Environmental Management System which can be implemented to help any company understand its business operations, identify environmental issues, find solutions and ensure that all environmental issues are addressed, and good environmental performance is realized.
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Albuquerque, Josà Alfredo de. "Evaluation of environmental liabilities of degradeted soils by salts in Curu Pentecoste Perimeter irrigated, Ceara." Universidade Federal do CearÃ, 2015. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14817.
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nÃo hÃA pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico.
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
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Cardoso, Diaz Andrea. "Socio-environmental liabilities of coal mining in Colombia: a political ecology approach to the global coal chain." Doctoral thesis, Universitat Autònoma de Barcelona, 2016. http://hdl.handle.net/10803/400701.
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La expansión de la minería de carbón en la región Caribe de Colombia no sólo crea problemas ambientales y de salud a nivel local, sino que también es una cuestión de preocupación global. Colombia, con casi 85 millones de toneladas exportadas, contribuye considerablemente a las emisiones de gases de efecto invernadero cuando se quema el carbón exportado en las centrales eléctricas de carbón (CEC) en los países importadores, como los Países Bajos y Turquía. Esto es cada vez más relevante ya que los compromisos de la COP21en París implican que cuatro-quintas partes de los recursos de carbono (provenientes del carbón, petróleo y gas) deben permanecer en el suelo.
Esta tesis utiliza los enfoques de economía ecológica y ecología política para analizar la cadena de suministro de carbón desde su extracción en las minas de carbón a cielo abierto en Cesar y La Guajira hasta el consumo final en CEC en Holanda y Turquía. También emplea el enfoque de pasivos socio-ambientales como una mejora con respecto al marco conceptual estándar de externalidades, ya que permite una incorporación explícita de responsabilidades por daños no compensados a lo largo de la cadena del carbón.
La cadena de carbón se analiza en profundidad a través de diferentes capas (mercado, proceso físico, pasivos socio-ambientales, actores sociales y su pluralidad de lenguajes de valoración) y diferentes escalas (local, nacional y global).
Con el fin de identificar los pasivos socio-ambientales de la cadena del carbón y los conflictos ecológicos distributivos, se realizaron 84 entrevistas en Colombia, Holanda y Turquía. Se utilizaron diferentes métodos de valoración económica para estimar el valor de los pasivos socio-ambientales y se utilizaron metodologías de análisis de discurso para analizar la pluralidad de los lenguajes de valoración empleados a lo largo de la cadena de carbón.
Los resultados muestran que los pasivos socio-ambientales de extracción de carbón y su transporte a los puertos para su exportación superan el precio de mercado del carbón. El análisis de los conflictos ecológicos distributivos revela que las geografías del carbón están ancladas en injusticias ambientales y déficits democráticos asociados tanto a la minería del carbón como a las CEC, y tensiones irreconciliables entre la salud pública, las ganancias económicas y el poder político en estos tres países. El análisis de los lenguajes de valoración muestra que en los Países Bajos hay dos puntos de vista principales sobre las importaciones de carbón de Colombia, las posiciones de "Carbón ensangrentado" y "El mejor Carbón". El primero está preocupado por las violaciones de los derechos humanos y el segundo enmarca la cuestión en el contexto de la modernización ecológica. En Turquía, el principal debate es entre el uso de lignito doméstico altamente contaminante o la importación de carbón de mejor calidad (antracita de Colombia). Tanto en los Países Bajos como en Turquía hay diferentes grados de preocupación por el cambio climático y los "combustibles no quemables" que parecen estar ausentes en Colombia, donde el debate se centra en los pasivos socio-ambientales locales y nacionales. Esta tesis concluye que el éxito de las acciones de justicia ambiental a lo largo de la cadena del carbón depende del poder político de los actores sociales y de su disposición a renunciar, negociar o imponer sus propios lenguajes de valoración.The expansion of coal mining in the Caribbean region of Colombia not only creates environmental and health problems locally but is also a matter of global concern. Colombia, with almost 85 million tons exported, makes a large contribution to greenhouse gas emissions when the exported coal is burnt in coal-fired power plants (CFPPs) in importing countries, such as The Netherlands and Turkey. This is ever more relevant as the commitments from COP21 in Paris imply that four-fifths of carbon resources (from coal, oil, and gas) must remain under the ground. This thesis uses ecological economics and political ecology approaches to analyze the coal supply chain from its extraction in the open-pit coal mines in Cesar and La Guajira (Colombia) to the final consumption in CFPPs in The Netherlands and Turkey. It also employs the socio-environmental liability approach as an improvement over the standard externalities framework, since it allows for an explicit incorporation of responsibilities for uncompensated damages along the coal chain. The coal chain is analyzed in depth through different layers (market, physical, socio-environmental liabilities, social actors and the plurality of valuation languages) and different scales (local, national and global). In order to identify the coal chain socio-environmental liabilities and ecological distribution conflicts, 84 interviews were conducted in Colombia, The Netherlands and Turkey. Different economic valuation methods were used to estimate the value of the socio-environmental liabilities, and discourse analysis methodologies were used to analyze the plurality of valuation languages deployed along the coal chain. Results show that the socio-environmental liabilities of the coal extraction and its transport to export ports exceeds the market price of coal. The analysis of the ecological distribution conflicts reveals that the geographies of coal are anchored in environmental injustices and democratic deficits associated with both coal mining and CFPPs, and irreconcilable tensions between public health, economic gain and the political power in these three countries. The analysis of the valuation languages shows that in The Netherlands there are two main views regarding coal imports from Colombia, respectively the “Blood coal” and “Better coal” positions. The first one is concerned about human rights violations and the second one frames the question in the context of ecological modernization. In Turkey, the main debate is between the use of highly polluting domestic lignite or the import of better quality coal (anthracite from Colombia). Both in The Netherlands and in Turkey there are different degrees of concern about climate change and “unburnable fuels” which appear still to be absent in Colombia where the debate is focused on the local and national socio-environmental liabilities. This thesis concludes that the success of environmental justice actions taken along the coal chain depends on the political power of social actors and their willingness to give up, negotiate or impose their own valuation languages.
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Junior, Alcir Vilela. "Avaliação do Passivo Ambiental de Empreendimentos Hidrelétricos: Proposição de Metodologia e Estudo de Caso." Universidade de São Paulo, 1998. http://www.teses.usp.br/teses/disponiveis/86/86131/tde-19012012-095533/.
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Durante as últimas três décadas a preocupação com a qualidade do ambiente e a percepção de suas interfaces com as questões econômicas e sociais passou a integrar, com importância e destaque crescentes, a agenda dos principais temas mundiais. Surge como decorrência desse processo a alteração da relação da sociedade com o setor produtivo, que passa a ser visto e avaliado não apenas como um provedor de emprego, renda, bens e serviços, mas também como um consumidor de recursos ambientais. No caso do setor elétrico brasileiro, tal situação tem se apresentado com bastante evidência, particularmente no caso da geração de energia, em função do porte dos empreendimentos e do elevado potencial de degradação ambiental. A questão do passivo ambiental de Usinas Hidrelétricas surge, nesse contexto, como um dos principais pontos de preocupação das partes interessadas como: órgãos reguladores, ONG\'s ambientalistas, gestores, investidores etc. Entretanto, o debate estabelecido em torno do tema tem se dado de forma ainda pouco consistente, pela ausência da um referencial conceitual e metodológico de identificação e avaliação do passivo ambiental de usinas hidrelétricas. Este trabalho aborda esta questão e propõe uma metodologia de identificação e critérios de avaliação de passivos ambientais de usinas hidrelétricas. Tal metodologia adota procedimentos de auditoria ambiental embasados em elementos conceituais e técnicos da economia do meio ambiente, da avaliação de impactos ambientais e da legislação ambiental aplicada. Como um primeiro teste da base metodológica e conceitual proposta é realizado, também, um estudo de caso sobre a Usina Hidrelétrica Escola Politécnica, construída e operada pela CESP Companhia Energética de São Paulo.During the last three decades the concern about environmental quality and its economic and social relationship grew up and became one of the main points of the world agenda. Therefore, Society and productive sector relationship has been changing. Nowadays, the companies are evaluated not as a income, jobs, services and goods suppliers only but also as a environmental services and goods consumers and as a sources of pollution and degradation. This situation is quite visible in the Brazilian electrical sector, specially in the production phase, due its high environmental potential degradation. In this context, the hydropower plants environmental liability has been taking the attention of the stackholders like regulatory agencies, environmental NGO\'s, managers and investitors. However, existing public debate about this question lacks of a consistent conceptual and methodological basis. This work proposes a environmental liability identification, evaluation and analysis methodology for hydropower plants. The methodology proposed use a Environmental Audit approach based on elements of environmental economy, environmental impact assessment technics and environmental legislation. As a rst test of this methodology, the work describes and presents the results of the Usina Politécnica Hydropower Plant case study.
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Prado, Thiago Alberto dos Reis. "Características institucionais dos países e práticas de evidenciação das provisões e passivos contingentes ambientais: um estudo internacional." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-05122017-102223/.
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Esta pesquisa objetiva investigar a relação entre as características institucionais dos países de origem das empresas, que adotam IFRS, e a evidenciação das provisões e passivos contingentes ambientais. Com base na Teoria Institucional, espera-se que as características institucionais dos países exerçam pressões sobre as práticas de evidenciação, indo de encontro aos objetivos do IASB de comparabilidade em nível global. A pesquisa tem como amostra 614 observações de 123 companhias do Brasil, Canadá, Reino Unido, França, Alemanha, Austrália e China, de setores que exploram o meio ambiente com mais intensidade. O período de análise compreende os anos de 2011 a 2015. Para a coleta de dados relativos à evidenciação de provisões ambientais e passivos contingentes ambientais (variáveis dependentes), utilizou-se a técnica análise de conteúdo nas notas explicativas das Demonstrações Financeiras anuais, com o intuito de gerar índices de disclosure, com a comparação do que é divulgado pelas companhias e as disposições sobre evidenciação da norma IAS 37. As outras informações (variáveis independentes) foram também coletadas nas Demonstrações Financeiras das companhias e nos indicadores emitidos pelo World Economic Forum, World Bank Worldwide Governance Indicators e pelo estudo de Hofstede (1980). Para identificar a relação entre a variável dependente e as variáveis independentes, empregou-se regressões com dados em painel com modelos estimados por meio da técnica de efeitos aleatórios. Posteriormente, avaliou-se a comparabilidade de maneira específica para cada uma das informações, por meio de Índices de Uniformidade, objetivando encontrar as principais dissimilaridades nas práticas de reporte. Os resultados obtidos com as regressões com dados em painel mostraram que o disclosure de provisões ambientais está relacionado com as variáveis de interesse dos sistemas político, financeiro e cultural do país de origem das empresas. No entanto, em relação a passivos contingentes ambientais, apenas a variável de interesse do sistema financeiro apresentou relação estatisticamente significativa com a variável dependente. As evidências de isomorfismo coercitivo e mimético encontradas permitem inferir que a evidenciação de passivos ambientais está relacionada com fatores múltiplos e conflitantes com o escopo de comparabilidade do IASB, o que prejudica este objetivo e sinaliza a não comparabilidade. Os achados da avaliação dos Índices de Uniformidade mostraram que há baixa comparabilidade em várias informações evidenciadas, tanto na dimensão within-country, quanto na dimensão between-countries e sugerem que a institucionalização das práticas de reporte encontra-se no estágio de objetificação. A principal conclusão deste trabalho é a de que, apesar de existirem pressões normativas para a existência da comparabilidade, há pressões institucionais conflitantes de outros atores sociais, de caráter coercitivo e mimético, fazendo com que as empresas, em busca de legitimidade, conduzam suas práticas de reporte estrategicamente, indo de encontro aos objetivos do IASB.The aim of this research was to investigate the relationship between institutional characteristics of companies\' countries of origin that adopt IFRS and the disclosure of environmental provisions and contingent liabilities. Based on the Institutional Theory, it was expected that the institutional characteristics of countries would exert pressures on disclosure practices, meeting the IASB\'s objectives of comparability at the global level. The study sampled 614 observations from 123 companies from Brazil, Canada, the United Kingdom, France, Germany, Australia and China, from sectors that exploit the environment with greater intensity. The period of analysis comprises the years 2011 to 2015. For data collection related to the disclosure of environmental provisions and environmental contingent liabilities (dependent variables), the content analysis was used in the notes of the Annual Financial Statements aiming at generating disclosure indices by comparing what is disclosed by companies and the disclosure provisions of IAS 37. The other information (independent variables) was also collected in the companies\' Financial Statements and in the indicators issued by the World Economic Forum, World Bank Worldwide Governance Indicators and the study by Hofstede (1980). To identify the relationship between the dependent variable and the independent variables, regressions with panel data were used, with models estimated using the random-effect technique. Subsequently, the comparability was evaluated in a specific way for each of the information through Uniformity Indices aiming at finding the main dissimilarities in the reporting practices. The results obtained with panel-data regressions showed the disclosure of environmental provisions related to the variables of interest of political, financial and cultural systems of the country of origin of the companies. However, regarding the environmental contingent liabilities, only the variable of interest of financial system showed statistically significant relation with the dependent variable. The evidence of coercive and mimetic isomorphism found allows us to infer that the disclosure of environmental liabilities is related to multiple factors and conflicting with the IASB\'s comparability objective, compromising it and signaling non-comparability. The findings of the evaluation of Uniformity Indices showed low comparability in several disclosed information, both in the within-country dimension and in the between-countries dimension, and suggest that the institutionalization of reporting practices is at the objectification stage. The main conclusion of this study is that, although there are normative pressures for the existence of comparability, there are conflicting institutional pressures of other social actors, of a coercive and mimetic character, making companies, in search of legitimacy, conduct their reporting practices strategically, contrary to the objectives of the IASB.
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Teixeira, Lucelma Maria dos Santos. "A divulgação de provisões e passivos contingentes ambientais pelas empresas do setor de energia elétrica em comparação ao desenvolvimento da normatização da evidenciação contábil." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-12072016-105745/.
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O pressuposto desta pesquisa é de que a divulgação de informações ambientais, no âmbito das provisões e passivos contingentes, reagiu aos avanços na normatização contábil. A normatização contábil genérica sobre evidenciação de obrigações incertas era restrita, em meados de 1976, à Lei no 6.404, e assim permaneceu ao longo de pelo menos uma década e meia, quando começou a ser desenvolvida. Ao longo dos anos foram criados padrões obrigatórios de divulgação, com critérios de julgamento mais detalhados para a classificação da obrigação incerta em provável, possível ou remota. Embora ainda apresente algum grau de subjetividade, o desenvolvimento destes critérios pode ter contribuído para a diminuição da assimetria informacional: a empresa passou a contar com um conjunto de orientações mais claras e, portanto, com melhores condições de averiguar e divulgar suas obrigações incertas. Esse avanço contribuiu para que as obrigações ambientais passassem a ter maior exposição, principalmente no âmbito das empresas potencialmente poluidoras, como as do setor de energia elétrica, que utilizam recursos naturais e modificam o meio ambiente. Neste contexto, o objetivo deste estudo foi analisar as evidências de passivo ambiental divulgadas pelas empresas do setor de energia elétrica, de 1997 a 2014. Para tanto, foi desenvolvido um estudo qualitativo, descritivo e longitudinal, por meio da análise de conteúdo de 941 notas explicativas, de uma população de 64 empresas do setor de energia elétrica, de acordo com listagem na BM&FBovespa, em maio de 2015. A amostra foi constituída de 26 empresas, que divulgaram o total de 468 notas explicativas no site da CVM, de 1997 a 2014. Ao longo destes 18 anos, 14 empresas da amostra (53,85%) evidenciaram passivos ambientais ao menos uma vez e 12 instituições (46,15%) não o fizeram e, do total de 468 notas explicativas, 100 (21,37%) evidenciaram passivo ambiental. O número de evidências de passivos ambientais era pequeno em meados de 1997, mas ascendeu, com um aumento mais consistente a partir de 2006, ano que coincide com a aprovação da Norma e Procedimento de Contabilidade 22 - Provisões, Passivos, Contingências Passivas e Contingências Ativas, emitida pelo IBRACON. Adicionalmente, a materialidade quantitativa estava na média de 0,61% para provisões ambientais e 0,89% para os passivos contingentes ambientais, desconsiderando-se os outliers. A dimensão das notas explicativas, em termos de quantidade de palavras, foi crescente e diversificada. Em conclusão, a evidenciação contábil pode, em adição à evidenciação voluntária, ser um meio plausível para a divulgação de questões ambientais e redução da assimetria informacional, principalmente quando a normatização contábil se faz mais clara e detalhada.The assumption of this research is that the dissemination of environmental informations, under the provisions and contingent liabilities, reacted to developments in accounting standard setting. The general accounting regulation on disclosure of uncertain obligations was restricted to the Law no 6.404 in mid-1976, and remained so for over at least a decade and a half, when it began to be developed. Over the years mandatory disclosure standards were created, with more detailed judgment criteria for the classification of an uncertain obligation as probable, possible or remote. Although still carrying some degree of subjectivity, the development of these criteria may have contributed to the reduction of the information asymmetry: the company has now a set of clearer guidelines and, consequently, it is in a better condition to assess and disclose its uncertain obligations. A greater exposure ofthe environmental obligations was brought about by these advancements, especially in the context of potentially polluting companies, such as the electricity sector, which use natural resources and impact the environment. In this context, the aim of this study was to analyse the evidences of provisions and environmental contingent liabilities, diclosed by the eletricity sector, from 1997 to 2014. For this purpose, we developed a qualitative, descriptive and longitudinal study, using the content analysis of 941 notes, of a population of 64 companies in the electricity sector, according to listing on the BM&FBovespa, on May 2015. The sample is composed of 26 companies, which provided their financial statements on the CVM website from 1997 to 2014, and reported the total of 468 notes. Over the 18 years period analyzed, 14 of these companies (53.85%) showed at least one environmental liability and 12 (46.15%) did not, and, from the 468 notes, 100 (21,37%) reported environmental liability. The number of environmental liabilities evidences was small in mid-1997, but it rose progressively, with a more consistent increase from 2006, the year that coincides with the adoption of Accounting Standard and Procedure 22 - Provisions, Contingent Liabilities and Contingent Asset, issued by IBRACON. In addition, the quantitative materiality averaged 0.61% in the case of the environmental provisions and 0.89% for environmental contingent liabilities, disregarding the outliers. The notes extent, in terms of the number of words, showed growth and diversity. As a result, the accounting disclosure may be, in addition to the voluntary disclosure, a plausible way to divulge environmental issues and reduce information asymmetry, especially when the accounting standard-setting becomes clearer and more detailed.
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Picchi, Alexandre Ruiz. "Caracterização e remediação de passivos ambientais em empreendimentos energéticos." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/86/86131/tde-13092011-153029/.
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Este trabalho buscou primeiramente caracterizar passivos ambientais em empreendimentos energéticos, em especial nos de armazenamento de energia. Para isto, avaliou-se as atividades potenciais de contaminação em empreendimentos com armazenamento de energia, em qualquer uma de suas formas (energia eletroquímica, elétrica, mecânica, cinética, hidráulica, térmica, química e nuclear). Foi elaborada uma sequência metodológica de levantamento de informações, com posterior associação entre os contaminantes e as atividades fonte de contaminação. Para um dos tipos de fontes de contaminação através de combustíveis, foi realizado um ensaio de bancada com amostras de combustível diluídas em água, para avaliar em laboratório se somente os compostos BTEX e PAH estão presentes, uma vez que são os geralmente analisados em áreas de armazenamento de gasolina e diesel, objetivando mensurar se a análise de somente estes compostos são suficientes para abranger o potencial toxicológico dessa contaminação. Como resultado constatou-se a necessidade de incluir os Trimetilbenzenos nas análises padrão realizadas nas áreas de armazenamento dos combustíveis avaliados. Para os mesmos tipos de contaminantes, os derivados de combustíveis, foram realizadas campanhas de oxidação química (ISCO) num posto de combustíveis desativado através da injeção de oxidante no aquífero freático, buscando a redução das concentrações para a intervenção de obras civis de uma nova ocupação para o imóvel. Os resultados obtidos foram satisfatórios, atendendo os objetivos pré-definidos, demonstrando a eficácia do processo oxidativo para a degradação de derivados de combustíveis utilizando-se o Persulfato de Sódio, ativado tanto por metais complexados (FeEDTA) quanto por aplicação em meio alcalino.This study sought initially to characterize environmental liabilities in energy enterprises, especially in energy storage ones. Therefore, we evaluated the potential contamination activities within developments with energy storage in any of its forms (electrochemical, electrical, mechanical, kinetic, hydraulic, thermal, chemical and nuclear energy). A survey was elaborated using a methodological sequence to gather information, with subsequent association between the contaminant and the source of contamination activities. For one of the types of sources of contamination by fuel, we performed a bench and lab test using fuel diluted in water samples to evaluate if only the BTEX and HPA compounds, usually analyzed in areas of gasoline and diesel storage, are sufficient to cover the toxicological potential of such contamination. The results suggested the need to include trimethylbenzene in the standard analysis performed in the fuel storage areas evaluated. For the same types of contaminants, derivatives of fuels, chemical oxidation campaigns (ISCO) were carried out using direct push injections at a deactivated gas station, seeking to reduce concentrations for the intervention of civil works for a new occupation of the land. The results were satisfactory and the proposed goals have been achieved demonstrating the effectiveness of the oxidation process for the degradation of derived of fuels by using the Sodium Persulfate, activated by complexed metals (FeEDTA) and also by application in alkaline environment.
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Gonçalves, Lucas Rubbo. "Vulnerabilidade natural e avaliação de risco de contaminação dos sistemas de aqüíferos nas áreas degradadas pela extração de carvão na bacia hidrográfica do Rio Mãe Luzia." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/60739.
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A bacia hidrográfica do Rio Mãe Luzia está localizada dentro da bacia carbonífera catarinense, no sul do estado de Santa Catarina, em uma região muito impactada em termos ambientais, principalmente pela geração de Drenagem Ácida de Mina (DAM), o principal aspecto ambiental a ser considerado para o gerenciamento de recursos hídricos subterrâneos e superficiais. A indústria carbonífera, com a explotação do carvão mineral há mais de um século, contribuiu muito para a degradação da qualidade das águas superficiais da região. Ao contrário da poluição das águas superficiais, a poluição das águas subterrâneas é de difícil detecção, de difícil controle e ainda pode persistir por anos, décadas e até mesmo séculos. Nesse sentido, justifica-se a realização de estudos visando à proteção dos recursos hídricos subterrâneos e evitar a sua deterioração. O presente estudo tem como objetivo mapear a vulnerabilidade natural à contaminação dos aqüíferos e realizar a avaliação de risco de contaminação das águas subterrâneas nas áreas degradadas pela extração de carvão. Para o estudo da vulnerabilidade utilizou-se a metodologia GOD que consiste na combinação de três parâmetros físicos: o tipo de ocorrência do aqüífero, descrição da zona não saturada e profundidade do nível freático. Para a avaliação de risco, foram combinados mapas de vulnerabilidade e da cobertura do solo atual das áreas impactadas pela atividade carbonífera, que nos fornece a informação onde o rejeito e o estéril foram isolados cessando a oxidação da pirita, evitando a geração da DAM. O Mapa de Vulnerabilidade evidenciou as áreas mais suscetíveis para contaminação (localizadas ao norte da bacia, em uma região não degradada pela extração de carvão), enquanto que o Mapa de Risco mostrou regiões onde podem ser priorizados os trabalhos de pesquisa e recuperação das áreas degradadas devido ao risco elevado associado a estas áreas.The Mãe Luzia river watershed is located inside the Santa Catarina coal basin in the southern of Santa Catarina state, a region very environmentally impacted mostly by the generation of Acid Mine Drainage (AMD), the main environmental aspects to be considered for the management of groundwater and surface water. The coal industry, with the exploitation of coal for more than a century, contributed much to the degradation of the quality of surface waters in the region. Unlike the surface water pollution, pollution of groundwater is difficult to detect, difficult to control and still may persist for years, decades and even centuries. In this sense, it justifies studies aimed the protection of groundwater resources and prevent deterioration. The present study aims to map the natural vulnerability of aquifers to contamination and perform a risk assessment of groundwater contamination in areas degraded by coal mining. The vulnerability was studied using the GOD methodology, which is the combination of three physical parameters: Groundwater occurrence, Overall litology of aquiperm or aquitard and Depth to groundwater table. For risk assessment were combined the vulnerability map and the current soil cover in the areas impacted by the coal industry, which give us the information where the waste/tailing were isolated, ceasing the oxidation of pyrite, avoiding AMD generation. The Vulnerability Map showed the area most susceptible to contamination (located north of the watershed, in a region not degraded by coal mining), while the Risk Map shows areas where works of search and recovery of degraded areas can be prioritized due to the high risk associated with these regions.
Books on the topic "Environmental liabilities"
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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Environmental remediation liabilities, including auditing guidance. New York, NY: AICPA, 1996.
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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Environmental remediation liabilities (including auditing guidance). New York: The Institute, 1996.
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Securities disclosure of contingent environmental liabilities. New York: J. Wiley, 1995.
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Quasebarth, Mollie V. Federal liabilities under hazardous waste laws. Washington: U.S. G.P.O., 1990.
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Quasebarth, Mollie V. Federal liabilities under hazardous waste laws. Washington, D.C: Congress of the U.S., Congressional Budget Office, 1990.
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Development, United Nations Conference on Trade and. Accounting and financial reporting for environmental costs and liabilities. New York: United Nations, 1999.
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Rogers, C. Gregory. Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley. New York: John Wiley & Sons, Ltd., 2005.
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United States. Congressional Budget Office. and United States. Congress. Senate. Committee on Governmental Affairs., eds. Federal liabilities under hazardous waste laws. Washington: U.S. G.P.O., 1990.
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Quasebarth, Mollie V. Federal liabilities under hazardous waste laws. Washington, D.C: Congress of the U.S., Congressional Budget Office, 1990.
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Hazardous air pollutants: Assessment, liabilities, and regulatory compliance. Park Ridge, N.J.,U.S.A: Noyes Publications, 1995.
Find full textBook chapters on the topic "Environmental liabilities"
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Aickin, R. M. "Insuring Environmental Liabilities." In Insuring and Managing Hazardous Risks: From Seveso to Bhopal and Beyond, 458–63. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-83074-7_17.
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McFadden-Wade, Gwendolyn, Jean T. Wells, and Diana R. Robinson. "Financial Reporting of Environmental Risks and Liabilities." In Proceedings of the 2007 National Conference on Environmental Science and Technology, 85–90. New York, NY: Springer New York, 2009. http://dx.doi.org/10.1007/978-0-387-88483-7_12.
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Suárez, Cleotilde Hernández. "The Environmental Damages and Liabilities of Collective Suicide." In Environmental Crime in Latin America, 13–30. London: Palgrave Macmillan UK, 2017. http://dx.doi.org/10.1057/978-1-137-55705-6_2.
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Allen, James F., Rudolf Kozusnik, and Kevin Connor. "Management of Environmental Liabilities in the Czech Republic." In Soil and Groundwater Pollution, 82–86. Dordrecht: Springer Netherlands, 1995. http://dx.doi.org/10.1007/978-94-015-8587-3_20.
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Messner, Simon, Olivier Frey, Katrin Rössger, Andy Neilson, and Jens M. Kelm. "Using 3D Microtissues for Identifying Mitochondrial Liabilities." In Mitochondrial Dysfunction Caused by Drugs and Environmental Toxicants, 295–303. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119329725.ch18.
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Bortuluzi, Fernando A., Feni Agostinho, Cecília Maria Villas Boats de Almeida, Silvia Bonilla, and Biagio F. Gianetti. "Exploring Alternatives of Accounting for Environmental Liabilities in the Company’s Balance Sheet." In Progress in Pattern Recognition, Image Analysis, Computer Vision, and Applications, 187–96. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-662-44736-9_23.
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Fisher, Elizabeth, Bettina Lange, and Eloise Scotford. "6. Statutory Liabilities and Remedies." In Environmental Law, 163–80. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198811077.003.0006.
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An important feature of environmental law is the creation of statutory schemes that impose liability on those that engage in environmental deleterious activity and/or require them to remediate environmental harm. This chapter discusses three different statutory regimes that exist in UK and EU environmental law which create liabilities, obligations, or provide remedies to address a range of environmentally related problems: statutory nuisance; the contaminated land regime under Part IIA of the Environmental Protection Act; and the EU Environmental Liability Directive. The chapter begins by providing a brief conceptual overview of different types of statutory liability techniques. Its aim is to give some feeling for both the conceptual complexity and the practical significance of these areas of law.
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Fisher, Elizabeth, Bettina Lange, and Eloise Scotford. "9. Statutory Liabilities and Remedies." In Environmental Law: Text, Cases & Materials, 345–65. Oxford University Press, 2013. http://dx.doi.org/10.1093/he/9780199270880.003.0009.
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Freedman, Martin. "Recognizing Environmental Liabilities Surrounding CEO Turnovers." In Advances in Public Interest Accounting, 117–43. Emerald Group Publishing Limited, 2013. http://dx.doi.org/10.1108/s1041-7060(2013)0000016008.
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Woellner, Robert A. "Preventing and Mitigating Environmental Liabilities with Environmental Management Systems." In International Environmental Risk Management, 35–54. CRC Press, 2020. http://dx.doi.org/10.1201/9781315166681-3.
Full textConference papers on the topic "Environmental liabilities"
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Parnell, J. A., and C. J. Herlugson. "Managing Corporate Environmental Costs and Liabilities." In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35761-ms.
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Ventura, Jose Angel. "Process Environmental Remediation Liabilities, Northern Region." In SPE Latin America and Caribbean Petroleum Engineering Conference. Society of Petroleum Engineers, 2012. http://dx.doi.org/10.2118/152182-ms.
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Svoboda, Karel, and Josef Podlaha. "Remediation of Old Environmental Liabilities in the Nuclear Research Institute Rez plc." In ASME 2010 13th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2010. http://dx.doi.org/10.1115/icem2010-40220.
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The Nuclear Research Institute Rez plc (NRI) after 55 years of activities in the nuclear field produced some environmental liabilities that shall be remedied. There are three areas of remediation: (1) decommissioning of old obsolete facilities (e.g. decay tanks, RAW treatment technology, special sewage system), (2) processing of RAW from operation and dismantling of nuclear facilities, and (3) elimination of spent fuel from research nuclear reactors operated by the NRI. The goal is to remedy the environmental liabilities and eliminate the potential negative impact on the environment. Remediation of the environmental liabilities started in 2003 and will be finished in 2014. The character of the environmental liabilities is very specific and requires special remediation procedures. Special technologies are being developed with assistance of external subcontractors. The NRI has gained many experiences in the field of RAW management and decommissioning of nuclear facilities and will use its facilities, experienced staff and all relevant data needed for the successful realization of the remediation. The most significant items of environmental liabilities are described in the paper together with information about the history, the current state, the progress, and the future activities in the field of remediation of environmental liabilities in the NRI.
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Lupo, Mark J. "Ranking Environmental Liabilities in the Petroleum Industry." In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35929-ms.
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Cloutier, William A. "Decommissioning Liabilities and Cost Considerations." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4890.
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The premature cessation of operations at several large commercial reactors in the United States has created for the owners of these facilities an accelerated liability for decommissioning. A majority of the owners of these facilities, however, still elected to proceed with immediate dismantling, even though, in many instances, the adequacy of the available funding had not been established. With limited financial resources, project success often depends upon the ability of the owner to address and resolve project encumbrances, regulatory constraints and the growth of the work scope in an expeditious and cost-effective manner. The common lesson-learned recognized in the performance of these major projects over the last 15 years, is that planning for decommissioning needs to be started earlier and include a comprehensive cost analysis so as to facilitate post-shutdown activities. This paper will summarize the processes used to identify and quantify decommissioning liabilities in the US, as well as in other countries. In particular, the objectives in developing a cost estimate will be explored, the types of estimates discussed, and the need to integrate the estimate within the ongoing planning for decommissioning. Strategic cost considerations will be identified, as well as their impact on the financial resources required. Case studies will be presented, identifying both similarities and differences in purpose and in scope. The paper will discuss the key planning tools, for example, facility characterization assessments for radiological, hazardous and toxic contaminates. Program management is the single largest expense incurred in plant decommissioning since it is a highly regulated and controlled process. However, in most instances, the oversight of decommissioning operations requires only a fraction of the original operating organization. This paper will explore the need to streamline and transition the operating staff to one that can effectively support decommissioning activities while minimizing the overall expense. Waste conditioning and disposal is a major technical, as well as financial element, in the facility decommissioning. The availability and cost of regional and national disposal facilities is a key consideration in the options selected for decommissioning, including timing, approach and methods selected. The formation and integration of a waste management strategy will be discussed along with the sensitivity of the decommissioning cost and schedule to the strategy selected. The paper will conclude with several observations relating to the need to include financial planning in any decommissioning evaluation, a discussion of lessons-learned from ongoing decontamination and dismantling projects, and common misconceptions. Recommendations will be offered for owners of those facilities currently considering decommissioning, as well as those in the early planning stage.
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Podlaha, Josef. "Decommissioning and Decontamination and Radioactive Waste Management Within the Framework of Remediation of Environmental Liabilities in the Nuclear Research Institute Rez plc." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4838.
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After more than 45 years of activities in the nuclear field, there are many environmental liabilities that shall be remedied in the Nuclear Research Institute Rez plc, Czech Republic. The Nuclear Research Institute Rez plc (NRI) is a leading institution in all areas of nuclear R&D in the Czech Republic. NRI operates two research nuclear reactors and many facilities such as a hot cell facility, research laboratories, technology for radioactive waste (RAW) management, radionuclide irradiators, electron accelerators, etc. Except of facilities that will be decommissioned in the future, there are many retired facilities that will be decommissioned soon. There are three main areas of remediation: [1] decommissioning of old obsolete facilities (e.g. decay tanks, liquid RAW storage tanks, old RAW treatment technology, special sewage system), [2] processing of RAW resulting from operation and dismantling of nuclear facilities (e.g. RAW from reconstruction of the VVR-S research reactor), and [3] elimination of spent fuel from research reactors. The goal is to remedy the environmental liabilities and eliminate the potential negative impact on the environment. Based on this postulate, optimal remedial actions have been selected and recommended for the environmental remediation. Remediation of the environmental liabilities with the large potential impact on the environment has already been started. The most significant items of environmental liabilities are discussed. The main goal is to describe the current state, the progress and the future activities in remediation of environmental liabilities.
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Legare, Joseph A., and Eric Olson. "Legacy Management: Turning Liabilities Into Assets." In ASME 2010 13th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2010. http://dx.doi.org/10.1115/icem2010-40086.
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The Legacy Management (LM) Program has responsibility for management of over 85 post-closure sites across the United States. The program was formed through a consolidation of AEC/DOE sites being managed under separate programs and with diverse geography, regulatory bases, residual contaminants, and operating histories. Through development and implementation of a nation-wide program to ensure public safety, remedy performance, compliance, records management and ongoing stakeholder communication, the program has become efficient at meeting post-closure responsibilities and effective at proactively turning these liabilities into assets.
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Kelly, M., and D. Holton. "Impact Assessment of Uranium Exploration Liabilities in Albania." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4875.
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Former uranium mining and milling activities in Central and Eastern Europe have resulted in a number of environmental and radiological hazards to the local populations of these countries. Depending on the nature of the activities undertaken, the results can range from a small number of large liabilities (e.g. tailings heaps, ponds, etc) through to a large number of much smaller liabilities (e.g. exploration adits, contaminated rubble, etc). Where a small number of liabilities exist (e.g. Slovakia [1]), a detailed dose assessment is appropriate, from which decisions about the need (or otherwise) to remediate can be made. Where a large number of smaller liabilities exist (over six districts in Albania), time and cost constraints preclude this approach. Nevertheless, the radiological hazard from the smaller liabilities needs to be evaluated at some level of detail, to determine if remedial action is required. The focus of this paper is to assess the impact of six former Uranium exploration sites in Albania. Albania has a mountainous geography. About three-quarters of its territory consists of mountains and hills with elevations of more than 650 feet (200 metres) above sea level; the remainder consists of coastal and alluvial lowlands. The North Albanian Alps, an extension of the Dinaric mountain system, cover the northern part of the country. With elevations approaching 8,900 feet, this is the most rugged part of the country. It is heavily forested and sparsely populated, and most people there make a living at forestry or raising livestock. The six former mining sites are generally in relatively remote locations, however some are in proximity to towns and villages. In total Uranium exploration activities have led to the creation of around 1500 small liabilities. The cost and time required to undertake site-specific assessments for all 1500 liabilities would be considerable, and only limited data were available on these liabilities. Much of the historical data were gathered many years ago and it was considered that they were not to assess current liabilities. The proposed solution for the assessment of liabilities in Albania consisted of three principal subtasks: 1. Development of a screening assessment methodology that could be applied easily and quickly by local Albanian workers; 2. Development of a simple proforma outlining data requirements for the screening assessment, followed by data collection by local Albanian workers; 3. Analysis of the screening assessment results and subsequent decisions regarding which of the liabilities require intervention measures to reduce doses. The focus of this paper is the methodology of subtasks 1 and 2. The objective of the screening assessment is to distinguish those liabilities of only limited environmental impact from other liabilities of potentially significant environmental impact. It was expected that a large number of liabilities would be eliminated from further consideration, and this was found to be the case. This enabled the limited project resources to be deployed to determine the degree to which the remaining liabilities do, in practice, impact upon the environment and human health.
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Labor, B., and S. Lindskog. "Values held by young stakeholders on financial planning regarding liabilities for nuclear decommissioning." In ENVIRONMENTAL ECONOMICS 2010. Southampton, UK: WIT Press, 2010. http://dx.doi.org/10.2495/eeia100201.
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Noynaert, L., and R. Cornelissen. "Management of Liabilities at SCK•CEN: Lessons Learned." In The 11th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2007. http://dx.doi.org/10.1115/icem2007-7155.
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SCK•CEN launched its technical liabilities and waste management program in 1989. This program refers 3 research reactors, 1 zero power reactor and nuclear laboratories buildings. The main decommissioning activities at SCK•CEN are focused on the BR3 reactor, but decommissioning activities are also carried out in other SCK•CEN facilities. These activities mainly concern old equipments and experiments which have to be decommissioned to make room for new R&D projects. In the past, 4 laboratory buildings of SCK•CEN were fully cleaned before they were transferred for unrestricted reuse to a non nuclear institute. The management of spent fuel and nuclear material is also part of this program. It mainly concerns the back end of BR2 HEU spent fuel, the BR3 LEU and MOX spent fuel. The Technical Liabilities and Waste Management Program are continuously monitored. Technical Liabilities costs were estimated in 1989, 1995, 2000 and 2005. This regular reassessment of the liability costs allows identifying the key issues to be tackled for the sound management of the liabilities. The key issues are listed hereafter by order of decreasing importance: • the differences between the assumption made by the State to secure the Technical Liabilities Fund and the observed economical conditions; • the drastic increase of the waste tariff; • the decrease of the clearance levels; • the development of the legislation regarding decommissioning and waste production activities.
Reports on the topic "Environmental liabilities"
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Pellegrini, Lorenzo. Impacts of community monitoring of socio-environmental liabilities in the Ecuadorian and Peruvian Amazon. International Initiative for Impact Evaluation (3ie), June 2019. http://dx.doi.org/10.23846/tw8ie99.
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Ahmad, Ehtisham, and Hans van Rijn. The Role of Local Governments in Driving High-Quality Growth in the People’s Republic of China. Asian Development Bank, December 2020. http://dx.doi.org/10.22617/wps200400-2.
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Over the past 25 years, the People’s Republic of China has gone through a long period of remarkable growth, lifting millions of people out of poverty. But this focus on growth has come at a cost, particularly in terms of environmental degradation, increasing socioeconomic and spatial inequalities, and the building up of fiscal liabilities at the local government level. Under the High-Quality Growth agenda, the People’s Republic of China seeks to rebalance the economy by addressing those negative side effects, and local governments will have a key role to play in the implementation of that agenda. In this paper, some critical aspects of the fiscal and institutional environment in which local governments operate are analyzed, and proposals are offered for the strengthening of local government finances.
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Beck Colleen M, Edwards Susan R. ,King Maureen L. The Off-Site Plowshare and Vela Uniform Programs: Assessing Potential Environmental Liabilities through an Examination of Proposed Nuclear Projects,High Explosive Experiments, and High Explosive Construction Activities Volume 1 of 3. Office of Scientific and Technical Information (OSTI), September 2011. http://dx.doi.org/10.2172/1046574.
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Beck Colleen M., Edwards Susan R. ,King Maureen L. The Off-Site Plowshare and Vela Uniform Programs: Assessing Potential Environmental Liabilities through an Examination of Proposed Nuclear Projects,High Explosive Experiments, and High Explosive Construction Activities Volume 2 of 3. Office of Scientific and Technical Information (OSTI), September 2011. http://dx.doi.org/10.2172/1046575.
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Beck Colleen M., Edwards Susan R. ,King Maureen L. The Off-Site Plowshare and Vela Uniform Programs: Assessing Potential Environmental Liabilities through an Examination of Proposed Nuclear Projects,High Explosive Experiments, and High Explosive Construction Activities Volume 3 of 3. Office of Scientific and Technical Information (OSTI), September 2011. http://dx.doi.org/10.2172/1046576.
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