Sustainable measures : evaluation and reporting of environmental and social performance
著者
書誌事項
Sustainable measures : evaluation and reporting of environmental and social performance
Greenleaf, 1999
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注記
Includes bibliograpy and index
内容説明・目次
内容説明
Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives - such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting - that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.
Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.
The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:
The standardization and comparability of environmental and social performance measures
Measuring and reporting on sustainable business
Eco-points and other means of evaluating product impacts
The implementation of measurement and reporting
Best practice in corporate environmental and social reporting
New means of communicating environmental data
Environmental performance evaluation in developing countries
目次
Foreword
Klaus Toepfer, United Nations Environment Programme
Foreword
Jonathan Lash, World Resources Institute
Foreword
Lise Kingo, Novo Nordisk
Foreword
Maria Emilia Correa, BCSD Colombia
Introduction
Martin Bennett, Gloucestershire Business School, UK, Peter James, Sustainable Business Centre, UK, and Leon Klinkers, PricewaterhouseCoopers, Netherlands
1. Key Themes in Environmental, Social and Sustainability Performance Evaluation and Reporting
Martin Bennett and Peter James
Section 1: Evaluating environmental performance
2. ISO 14031 and the Future of Environmental Performance Evaluation
Martin Bennett and Peter James
3. An Environmental Performance Measurement Framework for Business
William Young, University of Manchester Institute of Science and Technology, UK, and Richard Welford, Huddersfield University, UK
4. Standardisation: The Next Chapter in Corporate Environmental Performance Evaluation and Reporting
Allen White and Diana Zinkl, Tellus Institute, USA
5. Information Systems for Corporate Environmental Management Accounting and Performance Measurement
Pall Rikhardsson, PricewaterhouseCoopers, Denmark
6. Ecobalancing in Austria: Its Use in SMEs and for Benchmarking
Christine Jasch, Institut fur OEkologische Wirtschaftsforschung, Austria
7. Ecobalance Analysis as a Managerial Tool at Kunert AG
Rainer Rauberger, Institut fur Management und Umwelt, Germany, and Bernd Wagner, Augsburg University Management Centre, Germany
8. Environmental Performance Evaluation and Reporting in Developing Countries: The Case of Indonesia's Programme for Pollution Control, Evaluation and Rating (PROPER)
Shakeb Afsah, International Resources Group Ltd, USA, and Damayanti Ratunanda, Environmental Impact and Management Agency, Indonesia
9. Evaluating Corporate Environmental Performance in Developing Countries: TERI's Eco-Rating System
Vandana Bhatnagar, Tata Energy Research Institute, India
10. Measuring and Benchmarking Environmental Performance in the Electric Utility Sector: The Experience of Niagara Mohawk
Joseph Miakisz, Niagara Mohawk Power Corporation, USA
11. A Weighted Environmental Indicator at Unox: An Advance towards Sustainable Development?
Willem van der Werf, Unilever, Netherlands
12. The Evolution of Integrated Environmental Performance Evaluation and Reporting at Baxter International
Martin Bennett and Peter James
13. Evaluating the Whole-Life Environmental Performance of Products: A Comparison of Eco-Points, Eco-Compass and Eco-Costing Approaches
Martin Bennett, Andrew Hughes, University of Bradford, UK, and Peter James
Section 2: Reporting environmental performance
14. Towards a Generally Accepted Framework for Environmental Reporting
Roger Adams, Association of Chartered Certified Accountants, UK, Martin Houldin, EMAG Ltd, UK, and Saskia Slomp, European Federation of Accountants, Belgium
15. A Survey of Company Environmental Reporting: The 1997 Third International Benchmark Survey
John Elkington, Niklas Kreander and Helen Stibbard, SustainAbility, UK
16. Statutory Environmental Reporting in Denmark: Status and Challenges
Pall Rikhardsson, PricewaterhouseCoopers, Denmark
17. Reaching Consensus on the Implementation of Good Practice in Environmental Reporting: A Dutch NGO's Perspective
Jan Willem Biekart, Stichting Natuur en Milieu, Netherlands, and Karin Ree, University of Groningen, Netherlands
18. Environmental Reporting in Japan: Current Status and Implications of ISO 14001 and a Pollutant Release Inventory
Takehiko Murayama, Fukushima University, Japan
19. South African Corporate Environmental Reporting: Contrasts with the Experience in Developed Countries
Charl de Villiers, University of Pretoria, South Africa
20. The Relationship between Company Environmental Reports and their Environmental Performance: A Study of the UK Water Industry
Peter Hopkinson, University of Bradford, UK, and Michael Whitaker, freelance environmental consultant, UK
21. Internet-Based Environmental Reporting: Key Components
Kathryn Jones and Julia Walton, Centre for Environmental Informatics, University of Sunderland, UK
22. Sustainable Industrial Development: Benchmarking Environmental Policies and Reports
Riva Krut, Benchmark Environmental Consulting, USA, and Ken Munis, Environmental Protection Agency, USA
Section 3: Social and sustainability performance evaluation and reporting
23. Sustainability Reporting Guidelines: Exposure Draft for Public Comment and Pilot-Testing
The Global Reporting Initiative
24. Signs of Sustainability: Measuring Corporate Environmental and Social Performance
Janet Ranganathan, World Resources Institute, USA
25. Socially Challenged: Trends in Social Reporting
John Elkington and Franceska van Dijk, SustainAbility, UK
26. Social Reporting: Developing Theory and Current Practice
Andrew Wilson, Ashridge Business School, UK
27. A New Deal for Sustainable Development in Business: Taking the Social Dimension Seriously at The Body Shop
Maria Sillanpaa, KPMG, UK
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