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gathering information

INDICATOR

UNIT

Greenhouse Gas (GHG) Emissions Amount of GHG emissions to air from fuel combustion, process reactions and treatment processes, including CO2, CH4, N20, HFCs, PFCs and SF6 (excluding GHG emissions released in generation of purchased electricity)

in metric tons of CO2 equivalents

MEASUREMENT METHOD

  • -

    List of greenhouse gases: Kyoto Protocol, Annex A

  • -

    Global Warming Potentials: IPCC, Climate Change 1995, Second Assessment Report

  • -

    Transformation factors for fuels: from fuel carbon content e.g. Responsible Care: Health Safety and Environmental Reporting Guidelines, CEFIC November 1998, page 31f.

GHG emissions from process reactions and treatment processes are calculated/estimated using specific knowledge of processes, waste composition and treatment efficiency.

POTENTIAL DATA SOURCE

Cost reports Fuel invoices Plant survey EHS records Estimation or calculation

Note: Businesses and their stakeholders may find it useful to pr ovide additional information for some generally applicable indicators (e.g. Ener gy Consumption indicator for total energy consumption and energy consumption by specific sources such as electricity, fuel-based, and non-fuel based consumption; Greenhouse Gas Emissions in total CO 2 equivalents and specific CO2, CH4, N2O, HFCs, PFCs and SF6 emissions).

INDICATOR

UNIT

POTENTIAL MEASUREMENT METHOD

POTENTIAL DATA SOURCE

Net Profit/Earnings/Income

in USD, Euro, Yen or company’s usual reporting currency

Net sales minus all expenses for the period including: cost of goods sold; selling, general and administrative expenses;

Financial reports

POTENTIAL GENERALLY APPLICABLE INDICATORS

In this table we list indicators that might soon become generally applicable indicators if cur rent efforts to develop common global agr eement on measurement methods are successful.

VALUE INDICATORS

technology expenses; R&D costs; amortization and adjustment of intangible assets; restructuring and special charges; interest expenses; other expenses; income tax International Accounting Standards Committee (IASC) Generally Accepted Accounting Principles (GAAP)

INDICATOR

UNIT

POTENTIAL MEASUREMENT METHOD

POTENTIAL DATA SOURCE

Acidification Emissions to Air Amount of acid gases and acid mists emitted to air (including NH3, HCl, HF, NO2, SO2 and sulfuric acid mists) from fuel combustion, process reactions and treatment processes

in metric tons of SO2 equivalents

- List of acids: ICI: Environmental Burden The ICI Approach, 1997 - Acidification Potentials: Heijungs et al., CML University of Leiden, 1992; and Hauschild and Wenzel, Chapman & Hall, London, 1997

Plant surveys EHS reports Estimation or calculation

ENVIRONMENTAL INFLUENCE INDICATORS

Total Waste Total amount of substances or objects destined for disposal

in metric tons

Definitions of waste and disposal: Basel Convention, 1992: Definitions and Annex IV

Plant surveys EHS reports Estimation or calculation

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