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executive

summary

THE MEASUREMENT FRAMEWORK

The concept of eco-efficiency was developed by the WBCSD in 1992 and has become widely recognized by the business world. It brings together the essential ingredients – economic and environmental progress – which are necessary for economic prosperity to increase with more efficient use of resources and lower emissions.

Approaches to implementing the concept and measuring performance have varied widely, however. This report sets out a framework which can be used by any business to measur e progress toward economic and environmental sustainability.

The framework is flexible enough to be widely used and easily interpreted across the business spectrum, recognizing the diversity of businesses. But it provides a common set of definitions, principles and indicators.

A small number of indicators have been identified as being valid for vir tually all businesses. These are called “generally

applicable”. They are widely relevant and subject to a common measur ement approach. Other indicators need to be used by individual companies to fit their particular context – these are termed “business specific”. The framework defines the generally applicable indicators and provides guidelines for companies to select their own business specific indicators. It also offers guidance on implementation and communication. The indicators have been rigorously tested in a year-long pilot program involving 22 companies from more than 10 different industry sectors. This test process has shown that the framework is appropriate for all companies and has helped to refine the approach to ensure the recommendations can be implemented on the ground.

THE INDICATORS

The indicators are based on 8 principles which ensure they are scientifically supportable, environmentally relevant,

accurate and useful for all kinds of businesses around the globe. The

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