Corporate Key Performance Indicators for Environmental Management and Reporting
| Název česky | Klíčové podnikové indikátory výkonnosti pro environmentální management a reporting |
|---|---|
| Autoři | |
| Rok publikování | 2010 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | ACTA universitatis agriculturae et silviculturae Mendelianae Brunensis |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | Environmental management; Environmental Management and Audit Scheme; Environmental performance; Key performance indicators; ESG indicators; Environmental reporting |
| Popis | 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. |
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