Journal of Environmental Accounting and Management

Vol. 10, No. 4 (2022): Regular Issue

Published 2022-12-01 JEAM

Articles in this issue

Vol. 10, No. 4 (2022): Regular Issue

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Front/Back Materials

Front/Back Materials
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Does Carbon Performance and Green Investment Affect Carbon Emissions Disclosure?
Pages 335-344
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The importance of corporate governance is to direct the company's management professionally and responsibly, including the issue of carbon emissions. This study was conducted to achieve objectives related to the effects of Corporate Governance on the company's carbon emission disclosures. The research was conducted on 40 non-financial companies in 2015-2019. Company data is obtained from the Indonesia Stock Exchange. The study used purposive sampling, an analytical tool that used multiple linear regression. The study results show that companies that have information about, Corporate Governance: Board Independence and Board Committee will be able to disclose carbon emissions. This research implies that the company tends to disclose carbon emissions produced by the company so that government policy that lasts at the same time is needed to improve disclosure compliance.
Study on Transports of Atmospheric Pollutants under Global Wind by Dynamical System Approach
Pages 345-360
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The transport of atmospheric pollutants under global wind is analyzed from viewpoint of dynamical system, with the Lagrangian coherent structures (LCSs) extracted from the wind field. First, the distribution of global atmospheric pollutants is presented using the data of inhalable particulate matters and dust aerosols. Then, the transports of pollutants are analyzed using hyperbolic LCSs extracted from the global wind field, with a detailed analysis of the North Atlantic region. Finally, the formation and evolution of vortices in the process of pollutants transport are analyzed further by Lagrangian-averaged vorticity deviation (LAVD) method. It can be concluded that the transport of pollutants is closely related to the hyperbolic LCSs in the wind field. Importantly, these structures as transport barriers can act as the transport channels of particulate matters, and one conceptual design to control atmospheric pollutants efficiently could be provided tentatively, based on studies presented.
Environmental Legislation of Kazakhstan: Achievements, Problems and Trends
Pages 361-374
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This paper examines the state of Kazakhstan's environmental legislation after nearly 30 years of development as an independent state. The state of ecological systems is directly related to production and economic activities, as well as the state policy in the field of environmental protection. The main environmental problems of Kazakhstan are: the residence of a significant part of the population in the area of direct influence of harmful production factors, the most influential of which are emissions of pollutants into the air, uneven distribution of fresh water across regions, increase in the volume of production and consumption waste. The approximation of Kazakhstan's legislation to universal environmental protection standards is difficult, including in terms of the impact of sustainable development goals on the context of environmental legislation. The paper explores the areas in which environmental regulations need to be revised and implemented through adequate legal mechanisms. This document facilitates discussions on improving environmental legal norms in national legislation.
An Assessment of Municipal Solid Waste Management in Bengaluru: A Case Study
Pages 375-390
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The challenges of solid waste are increasing every day as the population in the urban areas is increasing at a rapid pace. The challenge of solid waste such as landfilling is a major issue that requires urgent attention as it degrades the environment and causes adverse health hazards. The major legislation frameworks, policies, scientific handling related to municipal solid waste management (MSWM), and its effective implementation are essential to improve the state of MSWM. In this paper, various parameters of MSWM are evaluated along with the review of MSW generation, collection, characterization of solid waste, treatment, and disposal ways practised in Bengaluru. This paper helps in understanding the scenario of solid waste in Bengaluru, the challenges it faces, and the opportunities it offers. Various issues like public-private partnerships, decentralization, rag-pickers role, local communities' initiatives, etc. are discussed. The study concludes that it is the need of the hour to understand the various technological solutions that need to be implemented along with establishing recycling plants, bio-digesters, and other solutions that are presented in this paper could help in generating energy and other resources, and improve the scenario of solid waste in the city.
Efficient Grain Production in the Context of Digital Agricultural Technologies
Pages 391-398
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The relevance of the study is due to the need for monitoring grain production and insufficient development of theoretical, content-technological and scientific-methodological aspects of the use of digital technologies in agriculture. The main purpose of the research is to monitor the state of grain production in Russia and to develop practical recommendations for the use of digital technologies in the crop production industry. The article presents the main components of digitalization of the crop production industry in general and grain production in particular. It has been established that the modern period of development of grain production in the context of the digital economy and the accelerated development of scientific and technological progress combines a complex of various phenomena, suggesting a significant strengthening of the role of science in the development of society. The presented recommendations are aimed at introducing digital technologies into the process of grain production and adapting agribusiness to new conditions of technological production.
Evaluation of Urban Water Environment Carrying Capacity based on a Fuzzy Comprehensive Evaluation Model
Pages 399-407
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The evaluation of urban water environment carrying capacity (WECC) can provide a reference for water environment protection and comprehensive management. Using Puyang city, Hebi city and Anyang city as examples, the evaluation index system and standard of WECC, which includes water resources, water environment and water ecology, were established. A fuzzy comprehensive evaluation model was constructed to calculate and evaluate the carrying capacity of WECC in these three cities. The results show that Hebi and Anyang are both at medium carrying capacity, whereas Puyang city is at a low carrying capacity. The carrying capacity of water-resource elements in Puyang city is poor, whereas the city's water-environment elements are better. The carrying capacity of water-ecological elements in these three cities are all poor. In the future, Puyang city and Hebi city should focus on water-resource conservation and improve the level of water-pollution control, respectively. All three cities should strengthen water-ecological protection and restoration.
Effect of Chelating Agent Type and Addition Amount on Heavy Metal Leaching of Fly Ash in Municipal Solid Waste Incineration
Pages 409-415
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Based on the pollution control standard of municipal solid waste incineration, the pollution characteristics of fly-ash in a domestic municipal solid waste incineration power plant were analyzed and tested. The effects of the amount of hydrated lime, the type and dosage of chelating agent and the mixture of chelating agent on the leaching concentration, alkali content and pH value of leaching solution in fly ash were studied. In this study, four kinds of chelating agents (dithiocar-bamate agents (DTC), inorganic phosphate (KOP), polyamine chelators (PCA) , diethylamine chelators (DLA)) were selected to carry out the stabilization test, and the effect of heavy metal leaching after fly ash stabilization was compared and analyzed. At the same time, the pH of heavy metal leaching solution after chelation was determined, and the heavy metal chelating agent and chelating process conditions were optimized. The test results show that controlling the alkali content of fly ash is 16 $\mathrm{\sim}$ 23\%, which is beneficial to reduce the leaching concentration of heavy metals, under the optimal dosage of 4\%, the leaching concentration of Pb, Zn and Cd in fly ash solidified by DLA, DTC and PCA can meet the emission requirements, and the treatment effect is better than that of Kop, when the dosage of hydrated lime is 10 and 12 kg/t, the leaching concentration of Pb was 0.03 and 0.025 mg/L under 4\% DLA + 5\% Trisodium phosphate (TPE), which were 43.7\% and 45.8\% lower than those under 4\% DLA, which indicated that the chelating agent had good stabilization effect on Pb and Zn in fly ash, and the alkali content of fly ash also played a key role in chelating effect.
Analysis of the Characteristics of Usage and Carbon Reduction Effect of Shared Bikes in Low Temperature and Snowy Area --A Case Study of Shenyang
Pages 417-428
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In 2020, the number of shared bike users has reached 253 million in China, covering more than 360 cities. What is more, the number of shared bikes has also ascended to 240,000 in Shenyang, with a peak average number of daily trips arriving at 2 million. It is obvious that shared bikes have become an important part of trip modes among individuals. However, people's awareness of getting around is different from that in the economically developed area because of the long and cold winter, relatively small population, and slow economic growth in Northeast China. This research analyzed the use and distribution features of shared bikes in Shenyang as well as evaluating its carbon reduction effect with a combination of life cycle assessment (LCA), questionnaire survey and web crawler. The results showed that the proportion of shared-bike trips within the second ring road of Shenyang was as high as 69.4\%; the willingness of the winter population to use shared bikes decreased by about 75\% compared with other seasons; approximately 1/3 of the public did not report any damage to shared bikes; it is predicted that the amount of per-capita carbon saving would have risen from 22.75g/km to 51.17g/km if the replacement ration of the shared bike to cars and taxis increases by 10\% each. Besides, the amount of per-capita carbon saving would have dropped from 22.75g/km to 15.41 g/km if the replacement ratio of the shared bike to cars and taxis falls by 50\%.