Business organisational response to environmental challenges : performance measurement and reporting
نویسنده
چکیده
The measurement and reporting of environmental performance of business companies have been the subject of intense research efforts during the last few years. What appears from a survey of current literature is an obvious lack of standardisation of methods and procedures. Starting from the basic concepts and requirements of environmental performance measurement, we investigate how these can be put into practice, and we review and synthesize the recent trends and developments in the field. Particular attention is devoted to the various categories of methods allowing for aggregation of environmental information. Also, several existing categories of procedures are described and analysed in some detail, starting from impact categories, economic standardisation, to impact assessment, economic valuation and management indicators. The paper gives a summary of a recent reserach on indicators conducted at the European level, i.e., the MEPI project (Measuring Environmental Performance in Industry), and includes, as a second example, a short account of environmental indicators implemented at the Belgian cement company CBR. The text ends with some concluding remarks about the development of more general indicators of industrial ecology and sustainable development.
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