Environmental activity of law enforcement agenciesenvironmental activity of law enforcement agencies

The article defines the legal nature of the environmental protection activities of law enforcement agencies. The bodies carrying out activities for the protection of the environment within the framework of the implementation of the law enforcement function are systematized according to their own functionality into four groups: the general law enforcement bodies (internal affairs of the Russian Federation); the law enforcement agencies that resolve issues related to encroachment on public relations in relation to a specific natural object (specialized agencies); the bodies implementing control and supervisory activities in this area (prosecutorial bodies of Russia); and, finally, the judicial authorities.

An insight into the associations between environmental activity management, environmental management systems and performance

Purpose This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial). Design/methodology/approach Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out. Findings In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified. Originality/value This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.

Determinants Factor Influence Environmental Management Accounting and Corporate Environmental Performance: Evidence in Indonesia

This study examines (1) the effect of environmental strategy and Environmental Management Accounting (EMA) and environmental activity management and decision quality; (2) the effect of EMA and decision quality; (3) the effect of decision quality and corporate environmental performance, and EMA and corporate environmental performance on companies with ISO 14001 certifications in Indonesia. We used online surveys to reach managers from companies that received ISO 14001 certifications on Indonesia Stock Exchange. We analyzed data from 54 respondents and using Partial Least Square (PLS) regression. We find that environmental strategy has a positive impact on EMA. EMA has a positive and significant influence on a company’s environmental performance. Environmental activity management has a positive influence on decision quality. Decision quality also positively influences corporate environmental performance. However, we find no significant influence between EMA on decision quality. This study is limited by the low response rate from survey participants. We thus suggest that future research be conducted using qualitative methods. Another limitation is that the framework is not the best one. Thus, it is suggested that future research use another measurement for the variables and add other variables.

Prinsip Ekologis Untuk Kehidupan Berkelanjutan Perspektif Teologi Islam: Kajian Atas Kitab Rasail al-Nur Sa`id Nursi

<p><span lang="EN-US">Sa`id Nursi argues that nature and the environment have fixed principles that function to maintain the continuity of life while problems arise when the patterns of human environmental activity tend to contradict these principles so that life is threatened. This paper discusses the principles of ecology according to Sa`id Nursi as the basis for implementing the sustainable living agenda. Primary data of this qualitative study were obtained from Rasail al-Nurwhich was described as well as analyzed using a compare and contrast model with relevant environmental theories. The two findings of this study are that Nursi first built an ecological principle based on the tajalli principle of <em>al-asma al-husna</em>, namely cleansing (<em>at-tandzif</em>) the manifestation of <em>al-Quddus</em>, interdependence (at-<em>tasanud</em>) of <em>al-Fard's</em> manifestation, harmony (<em>at-ta`awun</em>) <em>al-Fard</em>, dynamic balance (<em>at-iqtishad wa al muwawazanah</em>) manifestation of <em>al-hakim</em>. Second, Nursi considers humans to be caliphs because they have the most perfect ecological elements in manifesting the attributes of Allah Almighty. Sa`id Nursi emphasized that the human community must maintain and implement this principle for the sustainability of the nature it occupies. The sustainability of life is directly proportional to the implementation of ecological principles.</span></p>

Investigating the factors influencing Australian logistics companies toward environmental activity adoption

Purpose This paper aims to examine 12 factors influencing environmental activity adoption by Australian logistics companies. Design/methodology/approach After a literature review and collect the major factors influencing environmental activity adoption, exploratory factor analysis (EFA) and Friedman test are used to cluster and prioritize these factors through a Web survey. Findings The results of EFA show that these factors belong to three main groups including social and economic, pressure and governmental factors. The results of a Friedman test prioritizes 12 factors to find which factors have the greatest importance toward the adoption of environmental activity by managers of Australian logistics companies and reveals that governmental regulation, fuel and energy prices and the potential for achieving a competitive advantage, had the first to third ranking, respectively. Some new influencing factors in implementing environmental activities are found such as the willingness to be the market leader, responsibility and risk mitigation. Research limitations/implications This paper contributes to the literature by exploring the new factors influencing environmental adoption. Practical implications Australian logistics managers can use the results of this paper in developing their strategies and public policymakers can also use these results to improve sustainable development. Originality/value This is the first paper that clusters and prioritizes factors influencing environmental adoption in the Australian logistics industry.