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Some examples of business specific indicators are included in this appendix to help companies and provide some guidance based on the experience gained during the pilot exercise. The descriptions, measurement methods and data sources are taken from information provided by pilot companies. Many of them are used in these companies. Environmental business specific indicators can be identified in the following ar eas:

Indicators on emissions of individual or groups of gases and metals to air or water (e.g. VOC, SO2, NOx, priority heavy metals)

Environmental burden/effect indicators (e.g. eutrophication, photosmog, human toxicity): Environmental burden/effect indicators are summary indicators for different gases or effluent substances that contribute to the same environmental burden or effect.

appendix 2

Appendix 2: Examples for business-specific indicators

Weighting factors (e.g. Heijungs et al. at Leiden University (1992); ICI: Environmental Burden, The ICI Approach, 1997; Responsible Care: Health Safety and Environmental Reporting Guidelines; CEFIC November 1998), with which individual gases or effluent substances contribute to environmental effects, have been developed for some indicators. In some regions (e.g. Europe) the weighting factor concept is used quite broadly.

  • Summary parameters for water effluents (e.g. Chemical oxygen demand (COD) and others): Summary parameters for water effluents are also very common. However, water effluent substances are not relevant for all type of businesses, and therewith neither are such summary parameters. Those businesses for which it is relevant will have to choose between alternative parameters and measurement methods.

  • Indicators on particular fractions of waste or non-product output (e.g. waste to landfill)

  • Product use indicators (e.g. product packaging, energy consumption during product use): These types of indicators can often be defined along similar terms as the indicators for pr oduct creation, however with a scope r elative to the product usage.

  • Indicators on aspects of upstream impacts emerging at operations of suppliers: These types of indicators can often also be defined along similar ter ms as the indicators for product creation, however with a scope relative to the product’s upstream value chain or usage.

INDICATOR

UNIT

POTENTIAL MEASUREMENT METHOD

POTENTIAL DATA SOURCE

EBIT Profit before interest expense and income tax

in USD, Euro, or Yen

International Accounting Standards Committee (IASC), Generally Accepted Accounting Principles (GAAP) e.g. at: www.aicpa.org

Financial reports Purchasing reports

Gross Margin Net sales minus costs of goods and services sold

in USD, Euro, or Yen

International Accounting Standards Committee (IASC), Generally Accepted Accounting Principles (GAAP) e.g. at: www.aicpa.org

Financial reports Purchasing reports

Value Added Net sales minus costs of goods and services purchased

in USD, Euro or Yen

International Accounting Standards Committee (IASC), Generally Accepted Accounting Principles (GAAP) e.g. at: www.aicpa.org

Financial reports Purchasing reports

VALUE INDICATORS

INDICATOR

UNIT

POTENTIAL MEASUREMENT METHOD

POTENTIAL DATA SOURCE

Priority Heavy Metals (PHM) Emissions to Surface Water Total aquatic release of sum of heavy metals (As, Cd, Cr, Cu, Pb, Hg, Ni, Zn) and their compound to water

in metric tons of Cu equivalents

- Heavy Metals as defined in: Responsible Care: Health Safety and Environmental Reporting Guidelines, CEFIC November 1998, page 12 - Transformation factors: ibid Appendix 9, page 38

Water discharge reports EHS reports Estimation or calculation

ENVIRONMENTAL INFLUENCE INDICATORS

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