Prague Economic Papers 2016, 25(6):671-685 | DOI: 10.18267/j.pep.583

Evaluating the Regulatory Burden: Pollutant Release and Transfer Reporting Costs

Eliška Vejchodská1, Lenka Slavíková2, Vítězslav Malý3
1 University of Economics, Prague, Czech Republic (vejchode@vse.cz); Charles University in Prague, Faculty of Humanities, Czech Republic (eliska.vejchodska@fhs.cuni.cz)
2 Faculty of Social and Economic Studies at J. E. Purkyně University in Ústí nad Labem, Ústí nad Labem, Czech Republic (lenka.slavikova@ujep.cz)
3 University of Economics, Prague, Czech Republic (vitezslav.maly@vse.cz)

Environmental information disclosure instruments inevitably also carry information costs. It is important to pay attention to these costs because of the competitiveness issues connected with the regulatory burden of the private sector or the overall cost-effectiveness of different types of environmental regulation from the public sector point of view. We undertake an ex-post analysis to quantify and analyse reporting costs of private sector induced by the European Pollutant Release and Transfer Register (E-PRTR). We focus on the case of the Czech Republic. The average annual reporting costs, additional to other reporting duties, are € 365 per facility. The Czech PRTR comprises 8 times more facilities than required by the European law, and thereby increases correspondingly the total reporting costs. The best predictor variable of the costs is the need for measuring or calculating additional releases or transfers beyond the information requirements of other registers.

Klíčová slova: reporting costs, information costs, PRTR, environmental information disclosure
JEL classification: L59, Q53, Q58

Zveřejněno online: 20. květen 2016; Zveřejněno: 1. prosinec 2016  Zobrazit citaci

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Vejchodská, E., Slavíková, L., & Malý, V. (2016). Evaluating the Regulatory Burden: Pollutant Release and Transfer Reporting Costs. Prague Economic Papers, 25(6), 671-685. doi: 10.18267/j.pep.583
Stáhnout citaci
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Zobrazit celý článek

    Reference

    1. Bennett, F., Brewer, M., Shaw, J. (2009). Understanding the Compliance Costs of Benefits and Tax Credits. London: The Institute for Fiscal Studies. ISBN: 978-1-903274-62-0. Přejít k původnímu zdroji...
    2. Biglaiser, G., Horowitz, J. K. (1993). Pollution, Public Disclosure, and Firm Behavior. Journal of Regulatory Economics, 5(3), 303-315. DOI: 10.1007/BF01065956. Přejít k původnímu zdroji...
    3. Cañón-de-Francia, J., Garcés-Ayerbe, C., Ramírez-Alesón, M. (2008). Analysis of the Effectiveness of the First European Pollutant Emission Register (EPER). Ecological Economics, 67(1), 83-92. DOI: 10.1016/j.ecolecon.2007.11.016. Přejít k původnímu zdroji...
    4. Crain, W. M. (2005). The Impact of Regulatory Costs on Small Firms. US Small Business Administration, Office of Advocacy. Available at: http://archive.sba.gov/advo/research/rs264tot.pdf. Accessed 14 November 2011
    5. Dillman, D. A., Bowker, D. K. (2001). The Web Questionnaire Challenge to Survey Methodologists, in Batinic, B., Reips, U. D, Bosnjak, M., Werner, A., eds., Online Social Sciences. Seattle: Hogrefe & Huber. pp. 53-71.
    6. European Commission (1996). Environmental Impact Assessment in Europe. A Study on Costs and Benefits. Brussels: European Commission.
    7. Goulder, L. H. et al. (1999). The Cost-Effectiveness of Alternative Instruments for Environmental Protection in a Second-Best Setting. Journal of Public Economics, 72(3), 329-360. DOI: 10.1016/S0047-2727(98)00109-1. Přejít k původnímu zdroji...
    8. Groves, R. M. (2004). Survey Errors and Survey Costs. New York: John Wiley & Sons. ISBN 978-0-471-67851-9.
    9. Harrington, D. R. (2013). Effectiveness of State Pollution Prevention Programs and Policies. Contemporary Economic Policy, 31(2), 255-278. DOI: 10.1111/j.1465-7287.2011.00312.x. Přejít k původnímu zdroji...
    10. Jaffe, A. B. et al. (1995). Environmental Regulation and the Competitiveness of US Manufacturing: What Does the Evidence Tell Us? Journal of Economic Literature, pp. 132-163.
    11. Jaraitė-Kažukauskė, J., Kažukauskas, A. (2014). Do Transaction Costs Influence Firm Trading Behaviour in the European Emissions Trading System? Environmental and Resource Economics, pp. 1-31. DOI: 10.1007/s10640-014-9831-7. Přejít k původnímu zdroji...
    12. Jílková, J., Pavel, J., Vítek, L., Slavík, J. (2006). Poplatky k ochraně životního prostředí a jejich efektivnost. (Charges and Fees for Environmental Protections and Their Effectiveness). Prague: Eurolex Bohemia. ISBN 80-7379-002-5.
    13. Joshi, S. et al. (2001). Estimating the Hidden Costs of Environmental Regulation. The Accounting Review, 76(2), 171-198. DOI: 10.2308/accr.2001.76.2.171. Přejít k původnímu zdroji...
    14. Khanna, M., Quimio, W., Bojilova, D. (1998). Toxic Release Information: A Policy Tool for Environmental Protection. Journal of Environmental Economics and Management, 36, pp. 243-266. DOI: 10.1006/jeem.1998.1048. Přejít k původnímu zdroji...
    15. Krutilla, K., Krause, R. (2011). Transaction Costs and Environmental Policy: An Assessment Framework and Literature Review. International Review of Environmental and Resource Economics, 4(3-4), 261-354. DOI: 10.1561/101.00000035. Přejít k původnímu zdroji...
    16. McCann, L. (2013). Transaction Costs and Environmental Policy Design. Ecological Economics, 88, pp. 253-262. DOI: 10.1016/j.ecolecon.2012.12.012. Přejít k původnímu zdroji...
    17. Oberholzer-Gee, F., Mitsunari, M. (2006). Information Regulation: Do the Victims of Externalities Pay Attention? Journal of Regulatory Economics, 30(2), 141-158. DOI: 10.1007/s11149-006-0016-3. Přejít k původnímu zdroji...
    18. Olsson, U. (2005). Confidence Intervals for the Mean of a Log-Normal Distribution. Journal of Statistics Education, 13(1). [Retrieved 2014-1-28] Available at: www.amstat.org/publications/jse/v13n1/olsson.html Přejít k původnímu zdroji...
    19. Pizer W. A., Kopp, R. (2005). Calculating the Cost of Environmental Regulation. Handbook of Environmental Economics, 3, pp. 1307-1351. DOI: 10.1016/S1574-0099(05)03025-1. Přejít k původnímu zdroji...
    20. Portney, P. R. (1981). Macroeconomic Impacts of Federal Environmental Regulation. Natural Resources Journal, 21, pp. 459-488.
    21. R Core Team (2012). A Language and Environment for Statistical Computing. Vienna: R Foundation for Statistical Computing. [Retrieved 2013-9-10] Available at: http://www.R-project.org/
    22. Retief, F., Chabalala, B. (2009). The Cost of Environmental Impact Assessment (EIA) in South Africa. Journal of Environmental Assessment Policy and Management, 11(1), 51-68. DOI: 10.1142/S1464333209003257. Přejít k původnímu zdroji...
    23. Ryan, S. P. (2012). The Costs of Environmental Regulation in a Concentrated Industry. Econometrica, 80(3), 1019-1061. DOI: 10.3982/ECTA6750. Přejít k původnímu zdroji...
    24. Tietenberg, T. (1998). Disclosure Strategies for Pollution Control. Environmental and Resource Economics, 11(3-4), 587-602. DOI: 10.1023/A:1008291411492. Přejít k původnímu zdroji...
    25. Tran-Nam, B., Evans, C., Walpole, M. (2000). Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia. National Tax Journal, 53(2), 229-252. DOI: 10.17310/ntj.2000.2.04. Přejít k původnímu zdroji...
    26. UNECE. Cost Guide for Implementation of the UNECE Protocol on Pollutant Release and Transfer Registers. [Retrieved 2011-10-21] Available at: http://www.unece.org/fileadmin/DAM/env/pp/prtr/docs/CostModel/Cost_guide_for_the_implementation_of_the_PRTR_Protocol-REV.pdf
    27. UNECE (2011). Cost Model for the Establishment of Pollutant Release and Transfer Registers. ECE/MP.PRTR/WG.1/2011/3. Geneva: United Nations. [Retrieved 2011-10-21] Available at: http://www.unece.org/fileadmin/DAM/env/pp/prtr/docs/2011/ece_mp.prtr_wg.1_2011_3_eng.pdf
    28. US Census Bureau (2008). Pollution Abatement Costs and Expenditures 2005. Washington: U.S. Government Printing Office.
    29. Vítek, L. (2012). Regulatory Impact Assessment in the Czech Republic. European Financial and Accounting Journal, 7(3-4), 63-78. Přejít k původnímu zdroji...

    Tento článek je publikován v režimu tzv. otevřeného přístupu k vědeckým informacím (Open Access), který je distribuován pod licencí Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY NC ND 4.0), která umožňuje nekomerční distribuci, reprodukci a změny, pokud je původní dílo řádně ocitováno. Není povolena distribuce, reprodukce nebo změna, která není v souladu s podmínkami této licence.


    Zpět na obsah