Publication details
Corporate key performance indicators for environmental management and reporting
| Authors | |
|---|---|
| Year of publication | 2011 |
| Type | Article in Periodical |
| Magazine / Source | Acta Univ. Agric. Silvic. Mendelianae Brun. |
| MU Faculty or unit | |
| Citation | |
| Doi | http://dx.doi.org/10.11118/actaun201159020099 |
| Field | Management and administrative |
| Keywords | environmental management; environmental management and audit scheme; environmental performance, key performance indicators, ESG indicators, environmental reporting |
| Description | The paper presents main results of the research financed the Ministry of Environment of the Czech Republic in the project No. SP/4i2/26/07. It discuses the corporate key performance indicators for Environmental Management Systems certified by standard ISO 14001:2005 or/and by the Regulation (EC) No. 1221/2009, about voluntary participation of organizations in the Community Environmental Management and Audit Scheme (EMAS). These are used in an annual corporate environmental reporting of organizations with Environmental Management System and also in the annual statements of organizations with Environmental Management and Audit Scheme. It introduces key performance indicators and framework of corporate environmental reporting are based on the Methodical Guideline of the Ministry of Environment of the Czech Republic developed in the project No. SP/4i2/26/07. They are enlarged to economic and social area with using Global Reporting Initiative and RICON Group guidelines. The paper also introduces the proposal of further research in the development of corporate environmental, social and governance (ESG) performance indicators. |