Abstract: | With increasing expenditures on improving environmental management, there comes a need to determine a return on this investment by measuring performance. One such means of measurement, GEMI's environmental self-assessment procedure (ESAP), is based on a goal of meeting leadership standards and is the focus of this case study. Designed to be a self-assessment tool, the ESAP reflects a company's perceived rating of environmental performance. This perception can be different from actual performance, depending on the objectivity exercised and the level of compliance assurance information available. |