Environmental Reporting by the Fortune 50 Firms

/ The extent and use of industry-reported environmental data are increasing, warranting an in-depth analysis of this information. This paper reviews the environmental reporting guidelines issued by several business and nonprofit organizations and evaluates the environmental reports published by the Fortune 50 companies, half of which publish reports. After describing the history of environmental reporting and the content of the guidelines, a comparative evaluation is made to indicate the types of companies producing reports, the topics reported, the intended audiences, the scope and depth of the material reported, and the effectiveness of the reports as communication devices. These reports are mechanisms to enhance a firm's image, public relations, and marketing and are aimed largely at concerned individuals, affected communities, and investors. Significant differences in the content and the depth of reports are seen as firms report on topics that are perceived by the public as high risks. The most complete reports are published by industries with poor or controversial public images, e.g., the chemical and timber industries. Still, no report provided information that was sufficient for comprehensive or comparative analyses of environmental performance. Recommendations are provided to increase the quality and effectiveness of environmental reporting.KEY WORDS: Communication; Environmental management; Performance reporting; Reporting; Stakeholder     

Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.     

Allocation solutions for secondary material production and end of life recovery: Proposals for product policy initiatives

This paper aims at analysing how secondary materials production and end of life recovery processes are modelled in life cycle-based environmental assessment methods in order to discuss their suitability in product policy-support contexts, with a focus on Sustainable Consumption and Production (SCP) policies. The equations prescribed in three published, widely recognised standards are evaluated. In addition, more recent modelling approaches that have been adopted in the context of two EU product policy initiatives (the Product Environmental Footprint (PEF) and the Resource Efficiency Assessment of Products (REAPro)) are similarly analysed. All of the methods are scrutinised against eight criteria which we deem to be important in product policy-support contexts, including comprehensiveness, accommodation of open-loop and closed-loop product systems, and consideration of recyclability/recoverability rates, to name a few. Based on this analysis, it is suggested that the PEF and REAPro modelling approaches appear to be better suited for use in product policy-support contexts than do the currently widely endorsed methods that we considered.     

Highlights from a new aerospace industry report

Environmental Information Services, Inc. (EIS) publishes detailed reports and offers custom research related to the full spectrum of environmental issues facing corporations. This article highlights several key sections from EIS's new 1998 Aerospace Industry Report. It details the environmental performance, policies, and expenditures of the largest companies in the aerospace industry. EIS industry reports contain data on five key performance criteria—toxic waste management, hazardous waste generation, penalties and enforcement actions, spills, and Superfund sites. Here we examine one of those—penalties and enforcement actions—and the policies of the three largest companies. © 1998 John Wiley & Sons, Inc.     

Environmental auditing: Theory and applications

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.     

Highlights from a new petroleum industry report benchmarking performance,policies, and expenditures

Environmental Information Services, Inc. (EIS) publishes detailed reports and offers custom research related to the full spectrum of environmental issues facing corporations. This article highlights several key sections from EIS's new 1998 Petroleum Industry Report. It details the environmental performance, policies, and expenditures of the largest companies in the petroleum industry. EIS industry reports contain data on five key performance criteria—toxic waste management, hazardous waste generation, penalties, spills, and Superfund sites. Here we examine one of those—penalties—and the policies of the three largest companies. In the full report, which can be obtained from EIS, 15 corporations are analyzed based on all the performance criteria.     

Ten years later: The state of environmental performance reports today

In response to new reporting regulations and mounting inquiries from various stakeholder groups, the private sector gave birth to a new communications vehicle approximately one decade ago: Corporate Environmental Performance Reports. In just a few short years, these reports took their place among the most important sources of information regarding a corporation's environmental performance. Over the past decade, the content, production values and strategic approach of these reports have evolved on a parallel with environmental management systems and practices. This article offers an overview of how the reports have evolved, what some of the state-of-the-art practices are, and where the discipline may be heading. © 1998 John Wiley & Sons, Inc.     

Environmental Performance Evaluation in the Water Industry of England and Wales

The appropriate means of benchmarking environmental performance within and between companies is a matter of considerable debate and raises issues such as what information to compare and the reliability and consistency of data. Comparing environmental performance through company environment reports is an approach which has been widely used but, as this paper shows, is difficult and has severe limitations. This paper presents a unique analysis, based on the UK water industry, which compares data reported in company environmental reports and data on the same companies reported through the industry regulators. In turn, this is compared with the environmental performance indicators proposed by two other systems, one advanced by the UK water industry itself. The results demonstrate the difficulty of specifying environmental indicators that enable meaningful comparison. The difficulty of comparing environmental performance in a sector with a comprehensive approach to, and long history of, environmental performance reporting presents some hard lessons for other sectors.     

Highlights from a new electrical equipment industry report

Environmental Information Services, Inc. (EIS) publishes detailed reports and offers custom research related to the full spectrum of environmental issues facing corporations. This article highlights several key sections from EIS's new 1998 Electrical Equipment Industry Report. It details the environmental performance, policies, and expenditures of the largest companies in the electrical equipment industry. EIS industry reports contain data on five key performance criteria—toxic waste management, hazardous waste generation, penalties and enforcement actions, and spills. Here we examine one of those—penalties and enforcement actions—and the policies of the largest companies.     

Corporate Environmental Policy Statements in Mainland China: To What Extent Do They Conform to ISO 14000 Documentation?

For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.     

Case study: Browning-ferris industries' computerized system for managing audit and environment performance

While some companies have established scoring systems within their audit programs, few utilize the full potential for measurement of the information gathered and subsequently produced from audits. In this article, the use of a computerized tracking system developed and used by Browning-Ferris Industries is discussed, along with a data report that details the completion of audit items and helps assure that action plans resulting from environmental audits are completed. This and other summary reports from the computer tracking system have provided meaningful measures of individual facilities' and overall company performance.     

Highlights from a new chemical industry report benchmarking performance,policies, and expenditures

Environmental Information Services Inc. (EIS) publishes detailed reports and offers custom research related to the full spectrum of environmental issues facing corporations. This article highlights several key sections from EIS's new 1997 Chemical Industry Report. It details the environmental performance, policies, and expenditures of the largest companies in the chemical industry. EIS industry reports contain data on five key performance criteria—toxic waste management, hazardous waste generation, penalties, spills, and Superfund sites. Here we examine one of those—penalties—and the policies of three of the largest companies in the chemical industry. In the full report, which can be obtained from EIS, 15 corporations are analyzed based on all the performance criteria.     

Environmental evaluation of subdivision site developments

An environmental evaluation was performed at 16 subdivision sites within four communities in east-central Michigan. The primary objective was to evaluate the fit between environmental ordinances and the physical/environmental conditions to which they were applied. An environmental response index was developed with indicators to assess water, soil, slope, development density, roads, vegetation, and ecology. Water-related indicators achieved the highest scores, while soil-related indicators scored the poorest, with generally poor performance across all indicators. The poor performance indicates there are problems in the ability of environmental ordinances developed at broader jurisdictional scales (e.g., the state) to address the existing environmental conditions at smaller geographic scales (subdivisions within communities). Two key problems include the lack of scientific specificity in the broader state-level ordinances and the lack of local expertise and/or resources to monitor the environment.     

联合国环境大会与全球环境治理

本文从议程设定、议题综合度、参与度及机构设置等方面对三次联合国全球环境大会的绩效进行考察,认为1992年环境与发展大会绩效最高,1972年人类环境会议次之,2002年世界可持续发展峰会最低.这也折射出"后约翰内斯堡时代"环境治理的艰巨性,主要表现在国际条约执行难、某些国家政治意愿的缺失及国际社会的"绿色疲惫"等方面.     

Eco-efficiency in extended supply chains: a case study of furniture production

This paper presents a methodology about how eco-efficiency in extended supply chains (ESCs) can be understood and measured. The extended supply chain includes all processes in the life cycle of a product and the eco-efficiency is measured as the relative environmental and value performance in one ESC compared to other ESCs. The paper is based on a case study of furniture production in Norway. Nine different environmental performance indicators are identified. These are based on suggestions from the World Business Council for Sustainable Development and additional indicators that are shown to have significant impacts in the life cycle of the products. Value performance is measured as inverse life cycle costs. The eco-efficiency for six different chair models is calculated and the relative values are shown graphically in XY-diagrams. This provides information about the relative performance of the products, which is valuable in green procurement processes. The same method is also used for analysing changes in eco-efficiency when possible alterations in the ESC are introduced. Here, it is shown that a small and realistic change of end-of-life treatment significantly changes the eco-efficiency of a product.     

Sustainability and education for sustainability: An analysis of publications from the last decade

This study analyzes the characteristics of publications on sustainability topics and education for sustainability in the Web of Science (WOS) database during the period ranging from 2005 to 2014. We identified the topics that are being studied within those subjects and other relevant topics. We also analyzed a special edition of the Journal of Cleaner Production on “Higher Education for Sustainable Development: Emerging areas,” published in January, 2014. Our approach was both qualitative and quantitative and aimed at qualifying and quantifying certain variables related to the scientific literature on the broad subject of sustainability. The number of published pieces in the WOS focusing on sustainability issues during the period from 2005 to 2014 was 5,924. In our analysis of the special edition of the Journal of Cleaner Production, we found and analyzed 17 abstracts and full papers. The main results of our survey highlight the education, educational research, environmental sciences, ecology, and engineering areas as including the greatest number of publications. Articles, as opposed to conference proceedings or reviews, accounted for 63% of the published documents, and the year 2013 showed the largest number of publications. Huisingh, Suciu, Katane, and Barth are the most published authors on these topics. Furthermore, management, environmental studies, ecology, and environmental sciences are the “hot topics” with the best search results, meaning articles of impact and high quality. Finally, it should be emphasized that publications on the subject of sustainability appear most often in the sciences.     

Auditing a flooded quarry prior to marina development

Development of a marina in a flooded brownstone quarry will require construction of a canal to the Connecticut River through an isthmus separating the two systems. An environmental audit over a 16-month period developed quantitative limnological data required by regulatory agencies. The deep quarry basin, protected by high sandstone walls, became strongly stratified in summer. Development of littoral vegetation in the quarry was prevented by the steep sides of the basin. Unusual characteristics of the manmade quarry basin, compared to most natural lakes in Connecticut, included a mean depth of 14 m, an intense thermocline, and negative heterograde oxygen profiles with metalimnetic minima. Alkalinity, conductivity, and nutrient levels differed significantly between the quarry and the river. Mean chlorophyll a concentrations in the two systems were similar, but the distribution of phytoplankton classes were quite different. The environmental audit, by comparing physical, chemical, and biological characteristics of the quarry to those of the river, allowed prediction of changes in trophic status when the two systems are joined.     

乌鲁木齐市市民环境意识万人问卷调查报告

为贯彻全国和自治区第４次环保会议精神,了解和提高全市各族群众的环境意识,使环境保护基本国策深入人心,乌鲁木齐市环保局在１９９８年“六·五”世界环境日之际开展了以“关心环境保护,共建美丽首府”为主题的市民环境意识万人问卷活动。由全市７区１县及２个开发区环保局（站）协助,分别在政府机关、厂矿、学校、街头、摊点进行发放问卷活动。调查结果初步摸清了乌鲁木齐市在环境宣传教育中所取得的成效和存在的问题,为今后更好地加强环境宣传教育,普及环境科学知识,提高社会各界环境意识提供了参考信息。