| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 10688305 | Journal of Cleaner Production | 2005 | 15 Pages |
Abstract
The aim of the study reported here was to examine whether the concept of eco-efficiency is incorporated into Finnish EMAS reports. The analysis was based on the frameworks proposed by the WBCSD (Measuring eco-efficiency. A guide to reporting company performance. Geneva: World Business Council for Sustainable Development; 2000) and Müller and Sturm (http://www.ellipson.com/download/studies/studies/EcoEfficiency_Indicators_e.pdf). Our empirical sample consisted of 40 EMAS statements and eight group environmental reports. The concept of eco-efficiency has clearly not become popular in corporate environmental reporting in Finland. It is often assumed that eco-efficiency would translate the concept of sustainable development into specific terms. Our findings suggest that this is not the case, at least not in Finnish environmental reporting.
Keywords
ROIWACCUNCTADROCEEMASGRIEEAAOXUNEPODSBODGHGWBCSDEuropean Environment AgencyGlobal Reporting InitiativeISOUnited Nations Environment ProgrammeEco-efficiencyBiological Oxygen Demandchemical oxygen demandEuropean CommunityCarbon dioxideInternational Organisation for StandardisationCERESWorld Business Council for Sustainable DevelopmentWeighted average cost of capitalAdsorbable organic halogensCodCO2Greenhouse gasEnvironmental reporting
Related Topics
Physical Sciences and Engineering
Energy
Renewable Energy, Sustainability and the Environment
Authors
Sanna Erkko, Matti Melanen, Per Mickwitz,