Using the right indicators
Only a small number of indicators fit the three criteria necessar y for them to
be generally applicable to all companies: concerned with a global business
value or environmental issue, relevant to virtually all businesses and having
an agreed measurement method and definition. While there are many issues
and associated indicators, most fail to meet at least one of these three criteria.
This is actually helpful in assessing companies’ eco-efficiency , especially in
external reporting, because a proliferation of measures would make it difficult
for reports to be clear and understandable. A small core of common
indicators, on the other hand, will help learning and comparability across
time, sectors and industries. At the same time, individual companies will
develop a fuller description of their performance by adding a number of
business specific indicators.
This chapter describes the generally applicable indicators, with explanations
of what should be included and excluded. The table details all the indicators
identified, with measurement references and the sour ces of data which
companies could use to gather the information.