Corporate key performance indicators for environmental management and reporting

Jiří Hřebíček, Jana Soukopová, Michael Štencl and Oldřich Trenz
Additional contact information
Jiří Hřebíček: Institut biostatistiky a analýz, Masarykova univerzita, Kamenice 126/3, 625 00 Brno, Česká republika
Jana Soukopová: Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno-Pisárky, Česká republika
Michael Štencl: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika
Oldřich Trenz: Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011, vol. 59, issue 2, 99-108

Abstract: The paper presents main results of the research financed the Ministry of Environment of the Czech Republic in the project No. SP/4i2/26/07. It discuses the corporate key performance indicators for Environmental Management Systems certified by standard ISO 14001:2005 or/and by the Regulation (EC) No. 1221/2009, about voluntary participation of organizations in the Community Environmental Management and Audit Scheme (EMAS). These are used in an annual corporate environmental reporting of organizations with Environmental Management System and also in the annual statements of organizations with Environmental Management and Audit Scheme. It introduces key performance indicators and framework of corporate environmental reporting are based on the Methodical Guideline of the Ministry of Environment of the Czech Republic developed in the project No. SP/4i2/26/07. They are enlarged to economic and social area with using Global Reporting Initiative and RICON Group guidelines. The paper also introduces the proposal of further research in the development of corporate environmental, social and governance (ESG) performance indicators.

Keywords: environmental management; environmental management and audit scheme; environmental performance; key performance indicators; ESG indicators; environmental reporting (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2011059020099

DOI: 10.11118/actaun201159020099

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