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2КОРПОРАТИВНАЯ СОЦИАЛЬНАЯ ОТВЕТСТВЕННОСТЬ С ТОЧКИ ЗРЕНИЯ ЗАЩИТЫ ОКРУЖАЮЩЕЙ СРЕДЫ В МОНГОЛИИ
CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN TERMS OF ENVIRONMENTAL ACTIVITIES IN MONGOLIA
ПОЛУЧЕНО 29.11.15 ОДОБРЕНО 15.12.15 ОПУБЛИКОВАНО 17.02.16 УДК 330.341.2 DOI 10.12737/18135
ГАНБААТАР ЦЭРЭН
Канд. экон. наук, доцент, Монгольский государственный университет GANBAATAR TSEREN
Candidate of Economic Sciences, Associate Professor, Business School, National University of Mongolia
e-mail: tseren9@gmail.com
Аннотация
Развитие горнодобывающей промышленности в Монголии характеризуется высоким уровнем потребления энергии и загрязнением, которые наносят вред окружающей среде, что приводит к экологическому стрессу В Монголии он увеличился до такой степени, что стал влиять на экономическую и социальную устойчивость страны. Цель работы — уточнение значения корпоративной практики социальной ответственности с точки зрения защиты окружающей среды Монголии и анализ результатов исследований, касающихся восприятия студентами МВА по экологическим видам деятельности монгольских компаний. Путем опроса были получены первичные данные, при использовании которые выявлено, что это исследование анализирует корпоративные мероприятия социальной ответственности монгольских компаний в следующих областях: экологическая политика и планирование, обсуждение, поддержка администрацией решения экологических проблем, экологический контроль с учетом специфики отрасли, барьеры на пути осуществления защиты окружающей среды и участия заинтересованных сторон, будущие тенденции.
Ключевые слова: корпоративная социальная ответственность, защита окружающей среды, экологические практики, экологический менеджмент.
Abstract
The development of mining industry in Mongolia characterized by high input, energy consumption, and pollution has done so much harm to the environment that environmental stress in Mongolia has raised to the extent that it affects the country's economic and social sustainability. The aims of the paper are to highlight in short the importance of the corporate social responsibility practices in terms of environmental activities in Mongolia, and to analyze the results of a research regarding MBA students' perception on environmental activities of Mongolian companies. By using primary data obtained from a survey based on a questionnaire, this research analyzes the corporate social responsibility activities of Mongolian companies with respect to following five areas: environmental policies and plan considerations, top management support to the environmental concerns, environmental control and organizing specifics, barriers to the implementation of environmental activities and stakeholders involvement and future trends.
Keywords: corporate social responsibility, environmental disclosures, environmental management practices.
INTRODUCTION
CSR is defined as business engaging in voluntary social and environmental endeavors that exceed the existing legal requirements (Mc Williams, Siegel & Wright, 2006; Van Marrewijk, 2003). These endeavors include charity/philanthropy, environmental activism or any organizational activity related to the uplifting of social or environmental conditions. CSR is a broad concept which basically asks: What is the role of business in society? How do organizations fulfill their responsibilities to their employees and society? And how/why business publicly discloses CSR information? (Carroll 2008; Grane, MC Willams, Matten, Moon, &Siegal, 2008; Handy 2002). But the researchers still do not share a common definition or core of set principles for CSR (Aaronson 2003, Carroll 1999; Dahlsrud 2008), because of its vagueness and subjectivity (Grane et al., 2008). With global changes in the way the role of business is perceived, CSR has evolved to become an international idea (Hamann, 2003) and include both environmental and non-environmental issues (e.g. human rights (Welford, 2002)). In addition to social justice and community welfare (Crowther, 2004), today's businesses are expected to contribute to the protection of the natural environment.As environmental sustainability became an important concern for
organizations and environmental disclosure became a stakeholder requirement, organizations tried to institutionalize environmental concerns through policies, procedures, and systems (Jones et al., 1998; Russo and Fouts, 1997).
Mongolia is fairly neglected country in terms of CSR research and the topic receives relatively little attention in Asia. The fast growing number of mining company in Mongolia during last several years has brought not only economic prosperity but also some negative effects. Mongolia is one of the developing countries and has been impacted by globalization like most other developing nations. Since 2000, Mongoliaattracted a quite high number of foreign companies especially in mining sector. These foreign companies not only brought economic growth but also CSR especially in terms of environment into Mongolia. Now, Mongolia is a developing nation with high air pollution. As governmental control over the CSR activities, especially in term of environment is still lacking in Mongolia. How Mongolian firms disclose CSR information and emphasize environmentrelated CSR activities has been not studied yet and from overall observation, Mongolia is weak in term of CSR related studies. In addition, the present situation of Mongolian mining industry has increased the public's awareness of environmental impact of Mongolian mining companies.
The main purpose paper is to investigate the environmental management policies and practices of Mongolian companies as a disclosed on MBA students' perception. More specifically, this study analyzes the content of corporate environmental disclosers with respect to the following five areas: environmental policies and plan considerations, top management support to the environmental concerns, environmental control and organizing specifics, barriers to the implementation of environmental activities and stakeholders involvement and future trends. In order to achieve the research objective following research question identified such as "What are the features of CSR practices in terms of environmental activities in Mongolia?".This research question is addressed through a questionnaire survey which tries to explore practices of environmental activities of Mongolian companies. Taking the survey from MBA students towards CSR is important for several reasons. First, the global business community increasingly appears to be embracing CSR as an essential component of improving corporate identity and reputation, two characteristics viewed as essential to achieving organizational effectiveness (e.g., Cornelius et al., 2007). To the degree that business schools value CSR as important to learning about organizational functioning, understanding prevailing CSR attitudes will enable business schools to better address CSR content delivery in this increasingly important business area. Second, the result of such survey may ultimately help the government and companies to understand where to concentrate.
This paper contributes to the literature on corporate environmental reporting in a unique way. Its comprehensiveness; we investigated five areas comprising of 27 specific environmental parameters. We derived from a number of reporting guidelines, corporate websites and academic literatures in order to develop these parameters.
LITERATURE REVIEW
CSRas a field of study began at least six decades ago when Fortune magazine (1946) published an article in which the editors suggested that CSR ''meant that businessmen were responsible for the consequences of their actions in a sphere somewhat wider than that covered by their profit and loss statements'' (cited in Bowen, 1953, p. 44). In a CSR definition review article, Dahlsrud (2006) suggested that CSR involves five primary dimensions: economic, environmental, social, stakeholder, and voluntariness.
Over the last decade, there has been an increase in the number of companies providing environmental information (Deegan and Gordon, 1996; 1996; Kolk, 2003; KPMG, 1999, 2002; Peck and Sinding, 2003). A literature review of corporate environmental disclosures shows four major stream deals with who report environmental information and how this reporting has benefited the reporters (e.g., Meek and Roberts, 1995; Nieminen and Niskanen, 2001; Russo and Fouts, 1997). In other word, the emphasis here is on the characteristics of the companies that report environmental information and the relationship between such reporting and financial performance. The next stream of research is about the content of the reporting, or what is actually being reported (e.g., Guthrie and Parker, 1990; Niskala and Pretes, 1995). The third stream, which is relatively new, deals with the "how" or the medium of reporting. Most of the studies under this stream look at the issues relating to the use of Internet as a medium of environmental reporting (e.g., Jones et al., 1998). The final stream deals with the assessment of environmental performance, mostly for the benefit of the investment community, to rank / rate such performance (e.g., Dow-Jones Sustainability index; Fortune Environmental Scorecard; ECCO-Check Index; Investor Responsibility Research rating; and Morhardt et al., 2002).
Visser (2008) identifies four reasons why it is necessary to focus on CSR in developing countries. First, developing countries are rapidly expanding and, therefore, these countries offer profitable business opportunities (IMF, 2006). Second, in developing countries, social and environmental crisis are usually most acute (UNDP, 2006; WRI, 2005). Third, social and environmental impacts (both positive and negative) due to globalization, investment, economic growth, and business activities can have a greater effect on developing countries (World Bank, 2006). Fourth, there is a distinctive set of CSR agendas for developing countries, which are collectively quite different to those faced in the developed countries (Visser, 2008). Thus, CSR practices are important not only to developed countries, but also to developing countries, especially in contributing towards their social, environmental, and economic development.
CSR has been an increasingly important area of focus in both academia and in practice (Robert W. Kolodinsky, Timothy M. Madden, Daniel S. Zisk and Eric T. Henkel, 2010). For example, Christensen et al. (2007) found that 42per cent of the top global MBA programs require CSR in their core content. In the business world, nearly ''90per cent of Fortune 500 firms embraced CSR as an essential element in their organizational goal, and actively promoted their CSR activities in anual reports'' (Boli and Hartsuiker, 2001).
Given its increasing importance both in academia and practice, and given the evolution or CSR to include societal expectations of business to behave ethically and sensitivelywe asked MBA students or managers (today's or tomorrow's) about their attitudes about the environmental responsibilities of Mongolian companies. We examined five areas comprising of 27 specific environmental parameters: environmental policies and plan considerations, top management support to the environmental concerns, environmental control and organizing specifics, barriers to the implementation of environmental activities and stakeholders involvement and future trends.
RESEARCH METHODOLOGY
Environmental disclosure measurement techniques can be classified into two general groups (LopinKuo et al., 2012). The first group includes measures that quantify the level of environmental disclosure in the annual report or CSR report, such as the number of pages (Guthrie and Parker, 1989; Patten, 1992, 1995; Gray et al., 1995), sentences (Ingram and Frazier, 1980), and words (Zeghal and Ahmed, 1990; Deegan and Gordon, 1996). Each of these measures has its limitations. While pages may include figures that have no information on environmental or social activities, sentences and words may ignore necessary graphs and tables(LopinKuo et al., 2012). This form of measurement is also susceptible to 'green-washing', in which management puts its best 'spin' on what otherwise might be a lackluster environmental performance (Al-Tuwaijri et al., 2004). The second measurement technique uses a disclosure-scoring measure derived from content analysis (LopinKuo et al., 2012). Using this technique, researchers first identify certain environmental issues, then analyze the environmental disclosure of each issue using a yes/no (or 1, 0) scoring methodologyLopinKuo, (Chin-Chen Yeh and Hui — Cheng Yu, 2012). After individual issues are quantified, researchers determine the aggregate score for each firm (Wiseman, 1982; Cormier and Magnan, 2003; Al-Tuwaijri et al., 2004; Aerts and Cormier, 2009).
Our empirical study of this research was carried out in two phases. In the first phase, we developedsurvey questionnaires. In order to develop the survey questionnaires we used the published information regarding the environmental disclosure practices of the companies, corporate websites and academic literatures
as well. Content analyzes was the primary tool for developing the survey questionnaires. It is a "technique for making inferences by objectively and systematically identifying specified characteristics of messages" (Holsti, 1969). In the second phase, we collected data regarding the environmental policies and practices of Mongolian companies. We used survey questionnaire from 100 students who study for their MBA. This convenience sample comprised 51per cent male and 58per cent female with different age groups. As for ages, 55per cent were from 25—34 ages, 38per cent from 19—24 ages and 7per cent from 35—44 ages. In terms of working experience 81per cent of the total participants work somewhere. We decided to take the survey from MBA students because of their specialization and job experiences; they should have a sufficient theoretical and practical knowledge of CSR. Afterwards, we analyzed corporate environmental information and placed them into our six different content categories. This phrase was examining the CSR practices in terms of environmental one, basing on globally accepted CSR practices. The researcher is motivated to promote and improve CSR practices in Mongolia by exploring the current state of CSR in terms of environmental activities.
FINDINGS
We investigated the 27 specific environmental parameters. More specifically, we categorized these 27 specific environmental parameters into five areas: environmental planning considerations and policies, top management support to the environmental concerns, environmental programs and organizing specifics, environmental control, barriers to the implementation of environmental activities (table 1). Survey result shows that the environmental CSR practices are really disappointing in Mongolia
I. Environmental policiesand plans considerations
The first category of information that we sought regarding corporate environmental disclosure was about corporate environmental policies and planning considerations. As management theory posits, planning is the first management function and it is essential for the success of any endeavor (Daft, 1995). We asked for three questions with respect to environmental policies and plan considerations: the presence of environmental policies, environmental plans and presence of emergency plans. Corporate environmental policies, which generally act as guidelines, outline companies' environmental principles as well as the rationale and philosophical underpinning of these principles.
Table 1
Categories of environmental communication
Categories
Measuring questions
Environmental policies and plans considerations
Top management support to the environmental
Environmental control and organizing specifics
Barriers to the implementation of environmental activities
Stakeholders involvement and future trends
Presence of environmental policies Presence of environmental plans Presence of emergency plans Recycling programme
Public environmental and / or sustainability report Environmental friendly products Environmental friendly services Development of product and service innovations based on environmental benefits Concerns on environmental programs Environmental audits
Management person responsible for environmental sustainability
Concerns on environmental protection Information about environmental management to stakeholders
Mechanism for supporting research and development
of environmental technologies
Energy saving
Water saving
Carbon reducing
Management policy
Knowledge and skills
Cost
Shareholder's value
Investor's pressure
Government regulation
Future trends of environmental management
Future trends of stakeholders involvement in insetting
corporate social policies
Students' future preference for company selection in terms of CSR
We used the indicator of age, gender and the environmental plans in order to check the Mongolian companies' environmental policies (table 2). We distributed the number of responses into every age group with percentage. Then we wanted to see whether there is any relevance between these two indicators of Mongolian companies' environmental policies and plans. Almost 74 per cent of the total participants disagreed and 57.14 per cent from 35—44 age groups absolutely disagreed that the Mongolian companies have an explicit environmental policy. Only 5 per cent of the respondents agreed that Mongolian companies have a corporate
Table 2
Environmental policies and plans considerations
№ Selected parameters Mongolian companieshave an explicit environmental policy Total Total number
1 2 3 4 s of participants
1 Age -18 - - - - - - -
19-24 34.21 44.74 13.1б 2.б3 5.2б 100.00 38
25-34 40.00 29.09 21.82 3.б4 5.45 100.00 55
35-44 57.14 28.57 - 14.29 - 100.00 7
2 Gender Male 40.48 35.71 1б.б7 2.38 4.7б 100.00 42
Female 37.93 34.48 17.24 5.17 5.17 100.00 58
3 Mongolian companies have a long term 1 49.02 31.37 9.80 5.88 3.92 100.00 51
environmental plans 2 28.13 43.75 25 3.125 - 100.00 32
3 38.4б 30.77 30.77 - 100.00 13
4 - 100 - - - 100.00 1
5 - - - - 100 100.00 3
Total 39.00 35.00 17.00 4.00 5.00 100.00 100
as well as technologies yet to be developed and international experiences as well. We tried to develop our survey questionnaires for investigating the value base or the philosophical underpinnings of corporate environmental management efforts. We examined the specific planning approach that corporations engage in the crafting of their environmental management policies.
II. Top management support to the environmental concerns
In recent years, serious changes of climate have occurred in every part of the globe. Many internationalenvironmental organizations are closely monitoring global environmental changes. As a result, a tendency toincrease enforcement of environmental protection laws can be found among all nations around the world. Environmentally friendly products andproduction processes are increasingly emphasized. For sustainable development and achievement of long termgoals, many enterprises have realized the importance of compliance with environmental regulations.
We distributed the number of responses into every age group with percentage (table 3).Then we wanted to see whether there is any relevance between these two indicators of having a recycling programme and producing a public environmental report. 82 per cent of the participants consider that Mongolian companies do not have a recycling programme and 78 per cent from each gender group gave also same answer. According to the result, 24 people who gave the answer "strongly disagree=1" for the question of having a recycling programme also gave same answer to the question of producing a public environmentalreport and it was 50 per cent of the total participants. 2.08 per cent from who gave "strongly disagree=1" responses for the question of having a recycling programmegave an opposite answer i.e., they strongly agreed that Mongolian companies produce a public environmental report. We find and analyzed the other data and concurrences in this way. Basing on our research result we can look that there is direct, positive relationship between with having a recycling programme and producing a public environmental and/or sustainability report with result of 50—61,76 per cent.
Table 3
Recycling programme and producing environmental report considerations
№ Selected parameters Mongolian companies pay attention to environmental protection, percent Total Total number of participants
1 2 3 4 5
1 Age -18 - - - - - - -
19-24 28.95 52.63 7.89 10.53 100.00 38
25-34 43.64 27.27 20.00 7.27 1.82 100.00 55
35-44 - 28.57 57.14 - 14.29 100.00 7
2 Gender Male 38.10 26.19 21.43 11.90 2.38 100.00 42
Female 32.76 44.83 15.52 5.17 1.72 100.00 58
3 Mongolian companies have a recycling programme 1 50.00 25.00 16.67 6.25 2.08 100.00 48
2 23.53 61.76 11.76 - 2.94 100.00 34
3 21.43 28.57 21.43 28.57 - 100.00 14
4 - - 66.67 33.33 - 100.00 3
5 - - 100.00 - - 100.00 1
4 produce a public environmental and / or sustainability report 1 44.23 36.54 15.38 1.92 1.92 100.00 52
2 41.67 33.33 16.67 8.33 - 100.00 24
3 10.53 36.84 26.32 21.05 5.26 100.00 19
4 - 50.00 - 50.00 - 100.00 2
5 - 66.67 33.33 - - 100.00 3
Result 35.00 37.00 18.00 8.00 2.00 100.00 100
Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree 22
environmental policy. According to the result, 25 people who gave the answer "strongly disagree=1" for the question of having an environmental plan also gave same answer to the question of having an environmental policy and it was 49.02 per cent of total participants. 3.92 per cent from who gave "strongly disagree=1" responses gave opposite answer i.e., they strongly agreed that Mongolian companies have environmental policies. We find and analyzed the other data and concurrences in this way. Basing on our research result we can look that there is direct, positive relationship between Mongolian company's environmental policy and long term environmental plans.
Figure1. Environmental emergency plans
3% 2%
Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree
Around 76per cent of the participants disagreed that Mongolian companies have environmental emergency plans, but just around 5 per cent of the participants gave strongly opposite answer.After stating the Mongolian companies environmental policies and planning situations, we can conclude that there is necessary some groups which committed to protecting and improving the environmental policies and planning of all business activities and employee actions utilizing knowledge accumulated in the past
Figure 2. Environmentally friendly products and services
12 3
Comment: l = Strongly disagree, З
4 5
Do not know, 5 :
Strongly agree
The 59per centof the participants did not agree that Mongolian companies produce environmentally friendly products and 28per cent did not have any knowledge and information about it. 73per cent of the participants considered that Mongolian companies do not produce environmentally friendly services.
Figure 3. Product and service innovations and Environmental programs
10% 20% 30% 40% 50% Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree
According to the survey, around 21per cent of the participants strongly agreed that the Mongolian companies emphasize to their social programs more than environmental ones. But almost 70 per cent of the participants did not agree that Mongolian companies develop product and service innovations based on environmental benefits. 24per cent of the participants from both sides did know about the situation.
III. Environmental control and organizing specifics
What do global companies disclose about their leadership activities? Are they engaging in activities to promote environmental
concerns? We also tried to know at least is there any management responsible person for environmental sustainability and the presence of environmental audits of Mongolia.
According to the research result, 80per cent of the participants consider that Mongolian companies do not have a management person responsible for environmental sustainability and just 2per cent of the participants gave a strong opposite answer. We investigated corporate disclosures on environmental audits. Almost 82per cent of the participants counted that Mongolian companies do not have an environmental audits and no one gave a strong opposite answer. As given in figure 4, we can see that the parameter of a management person who responsible for environmental sustainability is direct relationship with the status of environmental audits.
Looking through the figure 5, we can see that high percentage of responses on "disagree" point for each parameter. In other words, 67per cent of total participants agreed that Mongolian companies do not have a regular information about environmental management to stakeholders, 75per cent of total participants agreed that Mongolian companies are not trying to protect the natural environment and 82per cent of total participants agreed that the Mongolian companies do not have mechanism for supporting research and development of environmental technologies.
We distributed the number of responses into every age group with percentage (table 4). Then we wanted to see whether there is any relevance between these three indicators of energy saving, water saving and carbon reducing. The result indicates that 55 per cent of the total participants were between 25—35 age group and 28 per cent of them considered that Mongolian companies do not pay attention for energy saving, 38 per cent for water saving and 35 per cent for carbon reducing accordingly. 25—28 percent of the male participants disagreed that Mongolian companies pay attention for their energy saving, water saving and carbon reducing and 30—41 percent of the female participants gave same answer and according to this result, the male participants have more positive opinion comparing to the female participants.
The result shows that Mongolian companies' commitment should push the nation or enterprises to adopt ambitious measures to saveenergy, reduce carbon emissions, and develop a circular economy. The significant point here is that all these popular environmental practices are more or less related to cost reduction or market ability of the organizations' products or services.
IV. Barriers to the implementation of environmental activities
What motivates the Mongolian companies accommodating environmental CSR practices? Figure 6 shows the survey results for the barriers and drivers to adopting CSR environmental related activities. An exceptionally high percentage, 40 per cent, indicates that participants did not have sufficient knowledge about the barriers of management policy and the government regulation
Figure 4. Management person responsible for environmental sustainability vs. Environmental audits
■ Have a management person l'esponsiblefor environmental sustainability : : Have environmental audits
50%
44%
_
32%
13% 15%
5%
3%
12 3 4
2% 0% 5
Figure 5. Mongolian companies some environmental practices, their comparison
10% 20% 30% 40% 50%
Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree
Mongolian companies make attention for environment saving by chosen parameters, percentage
Table 4
Chosen parameters А Б
Age Total Gender Total
-18 19-24 25-34 35-44 Male Female
energy saving Pay attention 1 - 35.48 51.61 12.90 100.00 15.00 16.00 31.00
2 - 45.83 50.00 4.17 100.00 10.00 14.00 24.00
3 - 37.14 57.14 5.71 100.00 15.00 20.00 35.00
4 - 28.57 71.43 - 100.00 2.00 5.00 7.00
5 - 33.33 66.67 - 100.00 2.00 1.00 3.00
Total 44.00 56.00 100.00
water saving 1 - 40.00 60.00 - 100.00 17.00 18.00 35.00
2 - 41.18 50.00 8.82 100.00 11.00 23.00 34.00
3 - 26.09 65.22 8.70 100.00 10.00 13.00 23.00
4 - - 80.00 20.00 100.00 3.00 2.00 5.00
5 - 66.67 - 33.33 100.00 1.00 2.00 3.00
Total 42.00 58.00 100.00
carbon reducing 1 - 38.46 56.41 5.13 100.00 20.00 19.00 39.00
2 - 44.00 52.00 4.00 100.00 6.00 19.00 25.00
3 - 29.17 62.50 8.33 100.00 8.00 16.00 24.00
4 - 44.44 44.44 11.11 100.00 7.00 2.00 9.00
5 - 33.33 33.33 33.33 100.00 1.00 2.00 3.00
Total 42 58
Total number of participants - 38 55 7 100 42 58 100
Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree
Figure 6. Barriers to the implementation of environmental activities
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% Comment: 1 = Strongly disagree, 3 = Do not know, 5 = Strongly agree
to the implementation of environmental related activities to Mongolian companies. Looking through the result, we can see that around 25 per cent of the total participants strongly agreed that the shareholder's value and the investor's pressure is the concrete barrier to the implementation of environmental related activities to Mongolian companies. 25 per cent of the participants agreed that the knowledge and skills of employees is main barrier for the implementation of environmental related activities.
V. Stakeholders involvement and future trends
This paper investigates the environmental activities and responsibilities of Mongolian companies. Around 70 per cent of the survey participants agreed that the environmental management will become more important to Mongolian companies in the next five years and 81 per cent of the participants preferred to work in those companies with good CSR.From the survey result we see that there is a direct relationship with these two indicators and most of the participants hope that environment related issued will be decided in a good way in the future (table 5).
Environmental disclosure is a set of information items that relates to a firm's past, current, and future environmental management activities and performance. For developing nations such as Mongolia, environmental protection is important but economic growth is their primary goal.
DISCUSSION AND CONCLUSION
This paper examines disclosure of CSR in terms of environmental activities among Mongolian companies. Our research found several interesting facts and patterns regarding the disclosures of environmental practices of the Mongolian companies. First, the majority of the Mongolian companies today do not consider environment as an important strategic planning consideration as evidenced by the fact that almost 74per cent of the survey participants disagreed that Mongolian companies have an environmental policies and 73per cent of the participants considered that Mongolian companies do not produce environmentally friendly services. In nature, there is a large difference in matching government policies and regulations between Mongolian companies. Mongolia is a nation with growing number of mining companies and with high air pollution. Any of its mining activities quickly becomes a focus of international attention. The behavior of mining companies causes more environmental impact and thus attracts greater attention from the government and environmental protection groups.Second, our analysis of the corporate environmentalplanning approaches
Environmental management in the m
suggests areas of serious improvement. Our results show that 83per cent of the survey participants disagreed that Mongolian companies have an environmental plan and the 76 per cent of the participants provided that Mongolian companies do nothave any environmental emergency plans. This needs to change. Mongolian companies need to consider environmental planning not only as a top priority, but also use specific targets and objectives to guide their environmental planning efforts. Third, Mongolian companies should manage their environmental performance, they need to include their different stakeholders in their company's CSR related issues. According to the research result, 80 per cent of the participants consider that Mongolian companies do not have a management person responsible for environmental sustainability and almost 82 per cent of the participants counted that Mongolian companies do not have an environmental audits. As our results show that 49 per cent of the total participants strongly agreed that the shareholder's value is the concrete barrier to the implementation of environmental related activities to Mongolian companies. Fourth, Mongolian companies should encourage seeing that using external and internal audits to establish thecredibility of their commitment to environmentalmanagement practices.The fact, almost 82 per cent of the participants counted that Mongolian companies do not have an environmental audits and no one gave a strong opposite answer. Mongolian companies that used external audits, many of them did not provide details of their audits. This implies that corporate efforts to ensure the reliability of their environmental reporting have a long way to go.
The overall results of the environmental practices are disappointing and the results imply that Mongolian companies have still not considerably engaged in practices related to the environment.Exploring the reasons for this phenomenon, first, the Mongolian government did not have any CSR reports and serious discussion still now. That means that CSR in Mongolia has not developed yet. Most of the Mongoliancompanies did not engage in CSR activities and not required to report. Second, most of the companies have been involved in CSR activities, but did not know how to disclose and communicate them. However, the empirical findings of this paper are helpful for stakeholders and academics, because (1) this study can help stakeholders to clarify current condition for the content of CSR information in terms of environmental activities disclosed in Mongolia; and (2) these findings offer a CSR insight for Mongolian companies, which can also provide some evidence about whether Mongoliancompanies have adopted adequate methods to cope with global changing. In fact, CSR disclosures serve as one of the best communication channels between a company and itsstakeholders. Fromanother
Table 5
five years and preference of job place
№ Chosen parameters Environmental management will become more important to Mongolian companies in the next five years Total Total number of participants
1 2 3 4 s
1 Age -18 - - - - - - -
19-24 2.б3 7.89 13.1б 23.б8 52.б3 100.00 38
25-34 1.82 10.91 21.82 30.91 34.55 100.00 55
35-44 28.57 14.29 - - 57.14 100.00 7
2 Gender Male 4.7б 11.90 11.90 2б.19 45.24 100.00 42
Female 3.45 8.б2 20.б9 25.8б 41.38 100.00 58
3 The participants preferred to work in those companies with good CSR 1 - - 33.33 33.33 33.33 100.00 3
2 - - 50.00 1б.б7 33.33 100.00 6
3 10.00 40.00 30.00 10.00 10.00 100.00 10
4 - 10.71 10.71 4б.43 32.14 100.00 28
5 5.бб 5.бб 13.21 18.87 5б.б0 100.00 53
flYH 4.00 10.00 17.00 2б.00 43.00 100.00 100
perspective, CSR is a brand new concept for Mongolian companies or the whole Mongolian society. Hence, the Mongolian companies should endeavor to improve their CSR. Perhaps, CSR can become a strategy to create business value.
We are not providing any ''judgments'' on corporate environmental performance. Are companies really doing everything they are reporting? Or are environmental reports a just part of the corporate agenda? We cannot answer these questions with absolute certainty; however, we conclude that Mongolian companies are not trying to make real progress for greater business sustainability. This conclusion is primarily based on our impression of really bad survey result in corporate environmental practices. However, the only way to really answer the question is through independent audits of corporate environmental performance.
LIMITATION
Academic publications on CSR are centered on the developed world, and very little is known about CSR practices in developing countries. The major limitation of the study is that there is a dearth of research in CSR in the developing world is still in its primary stage. As a result, we were unable toconduct more in-depth analysis of the tendency in CSR development among Mongolian companies. Future researchers canaddress this issue to obtain more abundant findings in the CSR research area.
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