A Manual for the Preparers and Users of Eco-efficiency Indicators

A Manual for the Preparers and Users of Eco-efficiency Indicators

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The environmental world summits in Rio (1992) and Johannesburg (2002) have shownthat the business community has become committed to the concept of sustainabledevelopment and to improving its environmental performance. On the other hand, various stakeholders are demanding that enterprises report on theseimprovements. In particular, the financial community is concerned about howenvironmental performance affects the financial results of an enterprise.This concern about sustainable development is now complemented in the post-Enron era by corporate concern about qsustainable valueq or qsustainable businessq.To achieve sustainable development, sustainable value or sustainable business, enterprise management must take into account the impact of their performance ontheir employees, their customers, their suppliers and the community, including itsenvironment. This manual presents the results of ISAR's work to extend the conventionalaccounting model and to link environmental performance with financialperformance. The precise correlation between improved environmentalperformance of an enterprise and its bottom line is extremely difficult to provebecause of the many factors that can affect profits. However, the concept of ecoefficiency, where increased profits are achieved under conditions of decliningenvironmental impact, demonstrates such a link. Despite the practical usefulnessof eco-efficiency indicators, their construction and use are highly problematic. Thismanual presents a method by which environmental and financial performanceindicators can be used together to measure an enterprise's progress in attainingeco-efficiency or sustainability. The manual provides detailed explanations andexamples for the preparers and users of eco-efficiency indicators so that they canproduce internally consistent environmental and financial information, thusimproving the quality of environmental reporting and stakeholder satisfaction.... and truck air conditioning units (whether incorporated in vehicles or not) Domestic and commercial refrigeration and air ... machines Air conditioning and heat pump units Aerosol products Portable fire extinguishers Insulation boards, panelsanbsp;...

Title:A Manual for the Preparers and Users of Eco-efficiency Indicators
Author:United Nations Conference on Trade and Development
Publisher:United Nations Publications - 2004


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