Environmental audit: III. Improving the management of environmental information for toxic substances

1986 ◽  
Vol 10 (3) ◽  
pp. 311-317 ◽  
Author(s):  
Stanley L. Sokolik ◽  
David J. Schaeffer
Keyword(s):  
Environmental Information ◽  
Toxic Substances ◽  
Environmental Audit

scholarly journals Why do shareholders require corporate environmental disclosure?

2010 ◽  
Vol 13 (4) ◽  
pp. 437-446 ◽  
Author(s):  
Charl De Villiers ◽  
Chris Van Staden
Keyword(s):  
South African ◽  
Annual Report ◽  
Stock Exchange ◽  
Environmental Information ◽  
Environmental Risks ◽  
Environmental Stewardship ◽  
Environmental Costs ◽  
Environmental Audit ◽  
Environmental Disclosure ◽  
Disclosure Laws

We do a survey of individual shareholders' corporate environmental disclosure needs. We find that South African shareholders require companies to disclose the following specific environmental information:•    Environmental risks and impacts,•    Environmental policy,•    Measurable environmental targets,•    Performance against targets,•    Environmental costs disclosed separately, and•    An independent environmental audit report.Shareholders prefer this information in a separate section of the annual report and on company websites. Shareholders want such disclosure to be prescribed by law and/or stock exchange rules. The most popular reason why they want environmental information disclosed, is to hold companies accountable for their environmental stewardship. A high percentage of shareholders also indicate that they want disclosure, because they are concerned about climate change. These findings imply that legislators and standard setters may have to consider changing disclosure laws and standards.

ATSDR Evaluation of Health Effects of Chemicals. V. Xylenes: Health Effects, Toxicokinetics, Human Exposure, and Environmental Fate

1998 ◽  
Vol 14 (5) ◽  
pp. 571-766 ◽  
Author(s):  
Mike Fay ◽  
Carol Eisenmann ◽  
Sanjivani Diwan ◽  
Christopher De Rosa
Keyword(s):  
Public Health ◽  
Health Effects ◽  
Environmental Fate ◽  
Animal Health ◽  
Environmental Information ◽  
Toxic Substances ◽  
Environmental Response ◽  
Disease Registry ◽  
The Public ◽  
Printing Ink

Xylenes, or dimethylbenzenes, are among the highest-volume chemicals in production. Common uses are for gasoline blending, as a solvent or component in a wide variety of products from paints to printing ink, and in the production of phthalates and polyester. They are often encountered as a mixture of the three dimethyl isomers, together with ethylbenzene. As part of its mandate, the Agency for Toxic Substances and Disease Registry (ATSDR) prepares toxicological profiles on hazardous chemicals found at Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) National Priorities List (NPL) sites that are of greatest concern for public health purposes. These profiles comprehensively summarize toxicological and environmental information. This article constitutes the release of the bulk of this profile (ATSDR, 1995) into the mainstream scientific literature. An extensive listing of known human and animal health effects, organized by route, duration, and end point, is presented. Toxicological information on toxicokinetics, biomarkers, interactions, sensitive subpopulations, reducing toxicity after exposure, and relevance to public health is also included. Environmental information encompasses physical properties, production and use, environmental fate, levels seen in the environment, analytical methods, and a listing of regulations. ATSDR, as mandated by CERCLA (or Superfund), prepares these profiles to inform and assist the public.

Atsdr Evaluation Of Health Effects Of Chemicals. Vi. Di(2-Ethylhexyl)Phthalate.

1999 ◽  
Vol 15 (8) ◽  
pp. 651-651 ◽  
Author(s):  
Mike Fay ◽  
Joyce Morrissey Donohue ◽  
Christopher De Rosa
Keyword(s):  
Public Health ◽  
Health Effects ◽  
Food Packaging ◽  
Animal Health ◽  
Environmental Information ◽  
Health Concern ◽  
Toxic Substances ◽  
Environmental Response ◽  
Priority List ◽  
Ethylhexyl Phthalate

Di(2-ethylhexyl)phthalate (also known as DEHP, bis(2-ethylhexyl)phthalate, or BEHP; CAS Registry Number 117-81-7) is a widely-used plasticizer. It is found in numerous plastic articles, such as paints, inks, floor tiles, upholstery, shower curtains, footwear, plastic bags, food-packaging materials, toys, and medical tubing. Not surprisingly, DEHP appears at many waste sites. As part of its mandate, the Agency for Toxic Substances and Disease Registry (ATSDR) prepares toxicological profiles on hazardous chemicals that are of greatest public health concern at Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) National Priority List (NPL) sites. These profiles comprehensively summarize toxicological and environmental information. This article constitutes the release of the bulk of ATSDR's profile for DEHP (ATSDR, 1993) into the mainstream scientific literature. An extensive listing of human and animal health effects, organized by route, duration, and endpoint, is presented. Toxicological information on toxicokinetics, biomarkers, interactions, sensitive subpopulations, reducing toxicity after exposure, and relevance to public health is also included. Environmental information encompasses physical properties, production and use, environmental fate, levels seen in the environment, analytical methods, and a listing of regulations. ATSDR, at the behest of Congress and therefore the citizenry, prepares these profiles to inform the public about site contaminants.

An empirical investigation of factors influencing the environmental reporting quality: evidence from France

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Moalla ◽  
Bassem Salhi ◽  
Anis Jarboui
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Reporting Quality ◽  
Environmental Information ◽  
Environmental Audit ◽  
Environmental Reporting ◽  
Voluntary Reporting ◽  
Content Type ◽  
The Relationship

Purpose This study empirically tests a comprehensive set of relevant factors to explain environmental reporting quality. This study aims to understand whether environmental assurance has a direct effect on “environmental reporting quality”. In addition, this study also aims to examine the relationship between corporate governance and the quality of environmental reporting as measured by voluntary and timely reporting. Design/methodology/approach A number of econometric techniques are used including panel data specifications using a sample of French listed companies in SBF120 for the period 2012–2017. Findings The results demonstrate that the presence of an environmental audit committee and the size of the environmental external assurance firm has a significant effect on the level of voluntary reporting of environmental information. The results also reveal that the presence of the environmental audit committee, as well as the corporate social responsibility (CSR) committee, the size of the environmental external assurance and corporate governance index, affect the timely environmental reporting. Research limitations/implications This study helps all market participants to more comprehensively evaluate the quality of environmental reporting in the French context and highlights whether various factors could affect the quality of the environmental information disclosed using a multi-theoretical framework. Originality/value This paper fills the gap in the literature by highlighting an unexplored field of literature about the quality of environmental reporting by linking on the division of the quality of environmental information reporting into sub-dimensions (voluntary reporting and timely reporting) in the French context. To the knowledge, no empirical study has been done on the timely reporting of environmental information in the French context or other contexts. The originality of the work consists of the fact that it is one of the first works that deal with the relationship between environmental external assurance, corporate governance and the quality of environmental reporting.

scholarly journals Environmental Audit and Environmental Disclosure Quality

2020 ◽  
Vol 67 (1) ◽  
pp. 93-115
Author(s):  
Moalla Marwa ◽  
Bassem Salhi ◽  
Anis Jarboui
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Environmental Information ◽  
Environmental Audit ◽  
Environmental Disclosure ◽  
Big 4 ◽  
Multiple Theory

In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.

Development of reference materials with the composition of propyl and isopropyl alcohol solutions

2020 ◽  
pp. 66-72
Author(s):  
Irina A. Piterskikh ◽  
Svetlana V. Vikhrova ◽  
Nina G. Kovaleva ◽  
Tatyana O. Barynskaya
Keyword(s):  
Reference Materials ◽  
Measurement Errors ◽  
Isopropyl Alcohol ◽  
Certified Reference Materials ◽  
Toxic Substances ◽  
Biological Objects ◽  
Margin Of Error ◽  
Measurement Results ◽  
And Control ◽  
Characteristic Mass

Certified reference materials (CRM) composed of propyl (11383-2019) and isopropyl (11384-2019) alcohols solutions were created for validation of measurement procedures and control of measurement errors of measurement results of mass concentrations of toxic substances (alcohol) in biological objects (urine, blood) and water. Two ways of establishing the value of the certified characteristic – mass consentration of propanol-1 or propanol-2 have been studied. The results obtained by the preparation procedure and comparison with the standard are the same within the margin of error.

Toxic Substances in Crop Plants

1991 ◽  
Author(s):  
J. P. F. D'Mello ◽  
Carol M. Duffus ◽  
John H. Duffus
Keyword(s):  
Crop Plants ◽  
Toxic Substances
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