| 来源类型 | FEEM working papers "Note di lavoro" series |
| 规范类型 | 论文 |
| Environmental Auditing in Management Systems and Public Policy | |
| Bernard Sinclair-Desgagné; H. Landis Gabel | |
| 发表日期 | 1997 |
| 出处 | Climate Change and Sustainable Development |
| 出版年 | 1997 |
| 语种 | 英语 |
| 摘要 | New international standards for environmental auditing are now being actively promoted by public authorities and adopted by private firms. One important feature of these standards is their emphasis on managerial systems and incentives that support a wiser use of environmental resources. This paper studies such a system, in which incentive compensation may be based in part on the results of an environmental audit. It is found that optimal wages after an environmental audit is performed should have a greater range than wages paid when no audit has occurred. It is also shown that the decision to conduct an environmental audit and the size of the expected wage in this case depend crucially on whether the agent's prudence (or precautionary motives) dominates or not his aversion to risk. It is finally found that the insertion of environmental audits within current management systems would certainly induce a manager to care more about the environment; although this may come at the expense of less concern for other activities, we find plausible circumstances in which properly designed environmental audits overcome such a trade-off and increase the manager's attention to both environmental and traditional tasks. Some implications of the analysis for environmental public policy are also discussed briefly. |
| 特色分类 | D82,L15,M49 |
| 关键词 | Multi-task principal-agent analysis,environmental auditing,risk aversion,prudence |
| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/environmental-auditing-in-management-systems-and-public-policy/ |
| 来源智库 | Fondazione Eni Enrico Mattei (Italy) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/116202 |
| 推荐引用方式 GB/T 7714 | Bernard Sinclair-Desgagné,H. Landis Gabel. Environmental Auditing in Management Systems and Public Policy. 1997. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| NDL1997-003.pdf（165KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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