Suchergebnisse

Environmental assessment (EA) is intended to ensure that environmental issues, in a broad sense, are considered in decision making. EA is globally institutionalised through national and international legislation, policies and guidelines, and a field of practice. However, there is a gap between the expectations on EA presented in these regulatory and guiding documents and how it is addressed in practice. This thesis explores the reasons for this gap, focusing on EA practitioners' daily work. The aims of the research are development of theory and generation of new empirical knowledge about how EA practitioners think and act in their daily practice. At the heart of the research is the development of a conceptual framework, space for action, that centres on practitioners' possibilities for influencing practice. The two-dimensional framework is developed iteratively, through empirical and theoretical investigations. The empirical investigations centre on: challenges for practitioners from the multiple perspectives available to apply when deciding appropriate actions; how practitioners think and act when seeking possibilities to influence practice; and, the consultant's role in determining quality. The theoretical basis for the framework integrates and builds on earlier work by planning theorists and elements from frame theory. The first dimension in the framework concerns how practitioners decide on appropriate actions. This process restricts which perspectives practitioners decide to act on and argue for in practice and, subsequently, which perspectives that have potential to be addressed in EA. The second dimension concerns whether these suggestions for appropriate action are enacted and agreed upon in EA processes. These interactions restrict practitioners' possibilities of exerting influence on practice, in terms of both the actual scope of an EA, and how the issues and impacts included are addressed, hence influencing EA quality. The results reveal that these dimensions are important for understanding the gap between expectations of improvements and actual practice. They also reveal a need to recognise the evolving and multi-perspectival character of EA, together with opportunities for advancing the field of practice through critical reflection, reframing and multi-profession collaboration. Overall, this thesis contributes to understanding the important role of practitioners in shaping the field of practice, and provides a new theorisation that strengthens the practitioner focus in EA research.

The IENE 2014 conference puts emphasis on the "greening" of transport infrastructure: both in respect to a wiser use of marginal infrastructure habitats to favour biodiversity and certain ecosys- tem services, and in respect to a more permeable and safer infrastructure that minimises the direct impact on wildlife. Transportation and infrastructure are recognised as signi cant drivers in the global loss of biodiverity. Their impacts on nature are well described and there is ample evidence for the negative effects of traffic and transportation infrastructure on nature. Even though roads and railroads may occupy but a small proportion of an area, they a ect the entire landscape, cause the death of millions of wild animals, and disturb surrounding habitats through pollution, noise and alien species. The overall impact is evident, but there are means to minimise the pressure, to adjust infrastructure facilities and, to some degree, introduce beneficial services for wildlife. Such measures can and should be implemented as a standard in infrastructure development and maintenance. Knowledge about their functionality and e cacy is, however, not always satisfying. Technical innovations and new mitigation concepts need to be tested and evaluated. Their func- tionality and e ectiveness also depends on the interplay between the transport sector and other sectors of society. Communication, knowledge transfer, and public education are just as essential here, as legal frameworks, policy, technical development and environmental science. European policy (e.g., Green Infrastructure) is developing clearly in this direction, recognizing the transport sector and transportation facilities as important players in the endeavour towards a greener and sustainable future. Obviously, this calls for international collaboration in research and practice, for enhanced exchange of knowledge between disciplines, and for the development of harmonised standards and pro- cedures that can be referred to by international actors. IENE provides this interdisciplinary arena through its conferences and workshops. The IENE 2014 international conference emphasises that transport infrastructure can be planned and designed as an ecologically well-adopted, safe and e cient system, while acknowledging that certain impacts can never be avoided. IENE, together with the Swedish Transport Administration, the Swedish University of Agricultural Sciences, the Danish Road Directorate and numerous other partners, invites scientists, practitioners and planners, governmental agencies and private companies, NGO's and anybody with an interest in the above to the IENE 2014 conference in Sweden. We welcome new partner- and sponsorships and o er a well-approved and international network for communication and presentation.

The European Union (EU) recently implemented the Environmental Liability Directive (ELD), requiring that environmental damage be restored so that the affected environment returns to (or toward) its baseline condition and the public is compensated for the initial damage and the losses during the time it takes for the environment to recover (interim losses). Equivalency Analysis (EA) represents a method for scaling environmental compensation to offset interim losses. Ensuring appropriate compensation for resource loss requires a merging of ecological measurement with the theories of welfare economics. This thesis explores some of the issues in scaling resource-based compensation in three papers. Paper I is a quantitative application of the EA method to compensate for sea eagle mortality from wind turbine collisions. It is co-authored with a biologist and proposes a new and innovative compensatory measure based on electrocution prevention on power lines. Paper II is written for an ecological readership and communicates fundamental economic assumptions in a way that might be helpful for cross-discipline collaboration. The main contribution is to clarify that the underlying goal of environmental compensation should be "no net loss of welfare." Paper III scrutinizes the conventional EA method from a social efficiency perspective, suggesting that the focus on equity for the victim may preclude a socially optimal compensatory outcome. The overarching conclusion is that EA fails to inform policy makers of the inescapable environmental trade-offs that arise in compensating environmental losses.

Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. At the same time as the requirements have increased research has showed there is a gap between the content of the disclosed reports and companies' actual sustainability activities. To create a reliable and transparent external sustainability report there is a need to take internal activities into account and collect data for reporting from internal management and control systems. Previous research has also recognised that sustainability needs to be a part of the corporate strategy in order to ensure that sustainability becomes a part of the business operations. In order to contribute to a deeper understanding of any deficiencies between the information provided in sustainability reports and the internal activities the aim of this study is to investigate and explain the implementation of environmental strategies in company's management and controls system. Swedish companies operating in industries with a high environmental impact, the forest-, paper-, mining-, and steel industry, are selected as research objects in this study. A deductive method in combination with a hermeneutic method is applied. Management control systems, corporate sustainability strategy, legal requirements, the Global Reporting Initiative and accounting postulates form the theoretical framework. The empirical result shows there is a gap between the communicated environmental strategies and the implementation in the company management control system in each of the three industries. The result of the study raises questions regarding what the goal is for the communicated environmental strategies and to what extent the strategies are implemented. Another conclusion is that the companies in the three industries do not comply with the GRI framework, when reporting a limited number of environmental performance indicators. In addition, despite of a mandatory regulation for disclosing of non-financial information and the use of a common framework there is no common reporting standard for companies in the studied industries. External stakeholders need to have access to relevant non-financial information to assess companies' impact on the environment. Current legislation and standard frameworks provide a high level of flexibility regarding what to report. In order to achieve a common standard this study shows a need to add a conceptual sustainable framework for accounting and reporting, enforcement mechanisms and regulated common standards to achieve a more transparent and reliable reporting practice.