Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59(2), 99-108 | DOI: 10.11118/actaun201159020099

Corporate key performance indicators for environmental management and reporting

Jiří Hřebíček1, Jana Soukopová2, Michael Štencl3, Oldřich Trenz3
1 Institut biostatistiky a analýz, Masarykova univerzita, Kamenice 126/3, 625 00 Brno, Česká republika
2 Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno-Pisárky, Česká republika
3 Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

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

Received: December 17, 2010; Published: July 7, 2014  Show citation

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Hřebíček, J., Soukopová, J., Štencl, M., & Trenz, O. (2011). Corporate key performance indicators for environmental management and reporting. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 59(2), 99-108. doi: 10.11118/actaun201159020099
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    References

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