Proposed Green Development Reporting Framework for Enterprises from a Life-Cycle Perspective and a Case Study in China

Abstract

Green development is becoming prioritized in industrial settings and manufacturing. Under the current trend of green development, the status of the green development of enterprises is not clear. Evaluation indicators of green development are required, especially given that China has issued many green development policies, as well as special funding support. Reporting is an important tool to foster communication among governments, the public, enterprises, and stakeholders, as well as to assess advances in, and provide guidance, toward realizing green development. The purpose of the present study was to establish a green development report framework and green development indicators for enterprises, with an application to a case study of a textile company in China. The green development reporting framework was based on a life-cycle assessment method, which is an index system constructed to combine quantitative and qualitative indicators, process control and outcome-oriented indicators within the scope of both life-cycle and factory boundaries. This index system included definitions and calculations methods of environmental and resource indicators that can comprehensively reflect green development. By using empirical data from 2017 in the case study, the framework and indicators were further described, and the effects of relevant terms were noted. The green development reporting framework and case study herein can help enterprises understand the concept of green development, self-inspection, self-comparison, communicate advancements, and ultimately improve their level of green development.

The differential impacts of coercive pressure from environmental law and proactive environmental strategy on corporate environmental performance: The case study of a pulp and paper company

“…But only a very limited amount of data is available on corporate environmental behavior. Similar to other related studies, EPESPP constructed in this paper fails to be applied to more pulp and paper companies (Ding et al, 2019;Zhang, Dong, et al, 2014;Zhao & Li, 2015). Associated long-term and widely environmental disclosure would further improve data availability, and provide more support for our results.…”

“…The research on corporate environmental performance evaluation mainly focuses on environment‐related production and management behavior. On the one hand, indexes such as pollution emission, recycling, and material and energy consumption are usually included in the evaluation index system to quantify the impact of production and operation on the environment (Ding et al, 2019; Gabisa & Gheewala, 2019). On the other hand, existing studies measure the effectiveness of corporate environmental management from the construction of environmental management systems, environmental disclosure, financial performance, and so forth (Zhang, Dong, et al, 2014; Zhao & Li, 2015).…”

Mechanism for Green Development Behavior and Performance of Industrial Enterprises (GDBP-IE) Using Partial Least Squares Structural Equation Modeling (PLS-SEM)

“…The theory of GDBP-IE has received widespread attention since its emergence. It is applied to support various research viewpoints, e.g., the social performance of mining firms [ 48 ], green investment decisions of the manufacturer [ 49 ], green development system models [ 1 ], green development reporting framework for enterprises [ 50 ], identification of critical factors in construction and demolition waste recycling [ 51 ] and renewable energy and green economic growth [ 52 ]. Researchers have used the theory of GDBP-IE in many areas of industrial enterprises, but these studies cannot clearly reveal the mechanism of GDBP-IE.…”