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Corporate Key Performance Indicators for Environmental Management and Reporting

Název česky Klíčové podnikové indikátory výkonnosti pro environmentální management a reporting
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HŘEBÍČEK Jiří SOUKOPOVÁ Jana ŠTENCL Michael TRENZ Oldřich

Rok publikování 2010
Druh Článek v odborném periodiku
Časopis / Zdroj ACTA universitatis agriculturae et silviculturae Mendelianae Brunensis
Fakulta / Pracoviště MU

Přírodovědecká fakulta

Citace
Obor Řízení, správa a administrativa
Klíčová slova Environmental management; Environmental Management and Audit Scheme; Environmental performance; Key performance indicators; ESG indicators; Environmental reporting
Popis 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.
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