The eco-efficiency profile
There are no “rules” for communicating eco-efficiency information and WBCSD does not propose a standard format because of the flexibility required to meet the needs of different audiences. One approach is illustrated in the example at the beginning of this r eport and within this section.
In general, eco-efficiency information
must be presented in a substantive and clear manner that is accurate, not misleading, and consistent with the technical background of the end-user.
Users may want to express eco- efficiency with a number of dif ferent ratios combining various value and environmental influence indicators.
So while companies may want to publish their own eco-efficiency ratios it is recommended that environmental and value data also be r eported separately as gross numbers (e.g. tons of materials or emissions, total gigajoules of energy used, total
earnings). The calculation of additional eco-efficiency ratios can then be done by the end-user.
THE ELEMENTS OF A COMPANY’S ECO-EFFICIENCY PROFILE
WBCSD proposes the following five elements for a summary report. If the report has undergone third party review, a verification statement might also be included.
Organization Profile – to provide a context for the eco-efficiency information. A typical profile might include the number of employees, business segments and primary products, system boundary conditions,
and contacts for additional information. This section should also include a description of major changes in the structure of the company since a previous report was issued.
Company name: Business segments: Report for: System boundaries:
Number of employees: Internet:
Contact for additional information:
Exemplis Inc. Pharmaceuticals (list of primary products) Fiscal Year 1999 includes all consolidated units of Exemplis Inc., excludes joint ventures and minority activities 2,500 Website, hyperlink to web-based sustainability report Name, telephone, e-mail address
Generally applicable indicators: Mass of product sold Net sales
= 300,000 kg = 470 million USD
Business specific indicators: Value added Gross margin EBIT
= 220 million USD = 130 million USD = 45 million USD
Generally applicable indicators: Energy consumed Material consumed Water consumed GHG emissions ODS emissions
= 50,000 gigajoules = 4,500 tons = 60,000 m3 = 7,000 tons CO2 equiv. = 25 tons CFC11 equiv.
Business specific indicators: Electricity consumed GHG from upstream electricity gen. Natural gas consumed Acidification emissions VOC emissions COD effluents Total waste Waste to landfill
= 35,300 gigajoules = 4,600 tons CO2 equiv. = 11,500 gigajoules = 400 tons SO2 equiv. = 230 tons = 86 tons = 1,450 tons = 650 tons
Value Profile – This section of the report provides a profile of both generally applicable and business specific indicators from the “value” portion of the WBCSD framework. This would include indicators such as financial information, the amount of products sold, or functional indicators for specific products.
Environmental Profile – including generally applicable environmental influence indicators as well as business specific indicators relating to product/service creation and use that are relevant and meaningful for the specific company.