Sustainable Measures - Evaluation and Reporting of Environmental and Social Performance

Foreword Klaus Topfer, 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 Okologische 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