Sustainable Measures: Evaluation and Reporting OfEnvironmental and Social Performance (Google eBook)

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Martin Bennett, Peter James, Leon Klinkers
Greenleaf Publishing, Jun 1, 1999 - Business & Economics - 586 pages
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Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.

Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.

The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:

  • The standardisation and comparability of environmental and social performance measures
  • Measuring and reporting on sustainable business
  • Eco-points and other means of evaluating product impacts
  • The implementation of measurement and reporting
  • Best practice in corporate environmental and social reporting
  • New means of communicating environmental data
  • Environmental performance evaluation in developing countries
  

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Contents

Introduction
17
Key Themes in Environmental Social and Sustainability Performance Evaluation and Reporting
29
Evaluating Environmental Performance
75
ISO 14031 and the Future of Environmental Performance Evaluation
76
An Environmental Performance Measurement Framework for Business
98
Standardisation The Next Chapter in Corporate Environmental Performance Evaluation and Reporting
117
Information Systems for Corporate Environmental Management Accounting and Performance Measurement
132
Ecobalancing in Austria Its Use in SMEs and for Benchmarking
151
Towards a Generally Accepted Framework for Environmental Reporting
314
A Survey of Company Environmental Reporting The 1997 Third International Benchmark Survey
330
Statutory Environmental Reporting in Denmark Status and Challenges
344
Reaching Consensus on the Implementation cf Good Practice in Environmental Reporting A Dutch NGOs Perspective
353
Environmental Reporting in Japan Current Status and Implications of ISO 14001 and a Pollutant Release Inventory
365
South African Corporate Environmental Reporting Contrasts with the Experience in Developed Countries
377
The Relationship between Company Environmental Reports and their Environmental Performance A Study of the UK Water Industry
392
InternetBased Environmental Reporting Key Components
412

Ecobalance Analysis as a Managerial Tool at Kunert AG
170
Environmental Performance Evaluation and Reporting in Developing Countries The Case of Indonesias Programme for Pollution Control Evaluation...
185
Evaluating Corporate Environmental Performance in Developing Countries TERIs EcoRating System
202
Measuring and Benchmarking Environmental Performance in the Electric Utility Sector The Experience of Niagara Mohawk
221
A Weighted Environmental indicator at Unox An Advance towards Sustainable Development?
246
The Evolution of Integrated Environmental Performance Evaluation and Reporting at Baxter International
253
Evaluating the Wholelife Environmental Performance of Products A Comparison of EcoPoints EcoCompass and EcoCosting Approaches
283
Reporting Environmental Performance
313
Sustainable Industrial Development Benchmarking Environmental Policies and Reports
426
Social And Sustainability Performance Evaluation And Reporting
439
Sustainability Reporting Guidelines Exposure Draft for Public Comment and PilotTesting
440
Signs of Sustainability Measuring Corporate Environmental and Social Performance
475
Socially Challenged Trends in Social Reporting
496
Social Reporting Developing Theory and Current Practice
509
A New Deal for Sustainable Development in Business Taking the Social Dimension Seriously at The Body Shop
529
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Page 9 - It is, thus, not astonishing at all that no substantial famine has ever occurred in any independent country with a democratic form of government and a relatively free press.
Page 47 - The Prince of Wales Business Leaders' Forum, in collaboration with the World Bank and UN Development Programme has, for example, developed the concept of 'social value added' as an equivalent of shareholder value added (Nelson 1998).
Page 9 - In all of its policy research and work with institutions, WRI tries to build bridges between ideas and action, meshing the insights of scientific research, economic and institutional analyses, and practical experience with the need for open and participatory decisionmaking.
Page 24 - The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.
Page 7 - I want to challenge you to join me in taking our relationship to a still higher level. I propose that you, the business leaders gathered in Davos, and we, the United Nations, initiate a global compact of shared values and principles, which will give a human face to the global market.
Page 46 - There are also standards relating to child labour, forced labour; health and safety; freedom of association and right to collective bargaining; discrimination; discipline; working hours and management systems.
Page 41 - In a very general way, an indicator can be defined as a parameter or a value derived from parameters which provides information about a phenomenon. The indicator has significance that extends beyond the properties directly associated with the parameter value.

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About the author (1999)

Martin Bennett - editor of the Rolls-Royce Owners' Club of Australia's journal Praeclarum from 1984 to 2004, and editor of the Sir Henry Royce Foundation of Australia's Foundation Bulletin - has owned many Rolls-Royce and Bentley cars and has extensive driving experience of most models, from 1905 to the present. Gloucestershire-born, he now lives in Australia.

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