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a guide to reporting company performance - page 31 / 38





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measurement and reporting in practice

Net sales per Energy consumption Material consumption GHG emissions

= 9,400 USD per gigajoule = 104,000 USD per ton material = 67,100 USD per ton CO 2 equiv.

methodological information

ISO 14,031 was used to identify r elevant aspects of our business activity and to select respective meaningful indicators.

Our data collection and use methodologies are available for review.

Eco-efficiency Ratios – In addition to providing the basic “numerator” and “denominator” data for estimating eco-efficiency, companies may also

wish to provide calculations of eco- efficiency indicators that they regard as most relevant and meaningful for their business.

Methodological Information covering the approach used to select indicators, data collection methodologies and any limitations on use of the data.

Business specific indicators and information should be provided using the same format as for the generally applicable indicators, both in absolute terms and if relevant and meaningful, as eco-efficiency ratios. The appropriate indicators would be determined by the company’s specific circumstances.

eco-efficiency ratios

Mass of product sold per Energy consumption Material consumption GHG emissions

= 6.0 kg per gigajoule = 66.7 kg per ton material = 42.9 kg per ton CO 2 equiv.

While net sales are provided in a majority of reports, product quantity is included only in one third.

15% of the reports provide no value indicators at all.

While a majority reports on total energy and water consumption, materials figures are only included in 20% of the reports.

Greenhouse gas emissions were reported in some form or fashion by over 60 % of the companies, but few reported on Ozone Depleting Substances.

environmental reports

An analytical survey was carried out in the course of our pilot pr ogram on 29 most recent corporate environmental and sustainability reports. The study analyzed the companies’ reporting practices in their use of the r ecommended reporting elements, generally applicable indicators (value and environmental influence), eco-efficiency ratios and reporting vis-à-vis targets.

These were our main findings:

  • The recommended organizational profile

information is not fully included.

  • Over 70% of the reports include indicators on waste, but with var ying definitions and scopes.

  • Where ratios are used, they are still most often in the form of intensity ratios, not eco-efficiency ratios.

  • Targets are very rarely used.

Recommendations on general reporting practices concluded from the study include the need for clear definition of indicators and scope of the report, consistent units for data of the same kind, and use of graphs that allow exact reading of the data or provide the data separately.


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