The characteristics and features of corporate environmental performance indicators - a case study of the water industry of England and Wales

2001 ◽  
Vol 8 (1) ◽  
pp. 1-11 ◽  
Author(s):  
Andy Johnston ◽  
Ann Smith
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Corporate Environmental Performance ◽  
Water Industry ◽  
England And Wales ◽  
Environmental Performance Indicators

The use of environmental performance indicators in “the greenest city in Europe”

2019 ◽  
Vol 14 (1) ◽  
pp. 122-140 ◽  
Author(s):  
Jan Alpenberg ◽  
Tomasz Wnuk-Pel ◽  
Philip Adamsson ◽  
Johannes Petersson
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Environmental Indicators ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
External Stakeholders ◽  
Municipal Managers ◽  
Environmental Performance Indicators

Purpose The purpose of this paper is to examine why and how municipal managers and CEOs for municipally owned companies use the environmental performance indicators. Design/methodology/approach A case study approach as a research design was used. In total, 18 semi-structured interviews were conducted among managers for administrative departments and municipal company CEOs. Findings This study found that the environmental performance indicators are used by department managers mainly for resource allocation, control and for teaching the employees. The CEOs of the municipal companies use the environmental indicators for communicating with external stakeholders and see the indicators primarily as marketing tools. The main reason why the environmental performance indicators are used in the municipality can be the strong demand from the local politicians to push the “green agenda,” and therefore the managers have to comply. Research limitations/implications As in any case study, generalizations from the research should be made with care, but since this is only one municipality, further research is needed to find additional evidence. Practical implications The findings of this study have a number of implications for future practice, and it is worth mentioning that clear guidelines for how the information could be made more useful for managers at the managerial level in Växjö municipality (VM) are requested for both the municipal managers and the CEOs. Social implications Overall, this study strengthens the idea that environmental performance indicators could be used to a larger extent for communicating with external stakeholders both for municipal departments and companies. Originality/value The research adds to the literature by examining different patterns of using environmental performance indicators in a unique setting – in VM, which is called “the greenest city in Europe” and is one of the “pioneers” in environmental work and extensively uses performance indicators.

scholarly journals Value Relevance of Corporate Environmental Performance: A Comprehensive Analysis of Performance Indicators Using Korean Data

2020 ◽  
Vol 12 (17) ◽  
pp. 7209 ◽  
Author(s):  
Hyunwoo Choi ◽  
Ingoo Han ◽  
Jaywon Lee
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Firm Value ◽  
Performance Indicator ◽  
Value Relevance ◽  
Comprehensive Analysis ◽  
Corporate Environmental Performance ◽  
Main Research ◽  
Prior Literature ◽  
Environmental Performance Indicators

This paper examines the value relevance of corporate environmental performance (CEP) using individual environmental performance indicators and multidimensional constructs derived from Trumpp et al. (2015). Accounting information can be described as ‘value-relevant’ when the information in financial statements has the ability to explain firm value. In recent years, stakeholders such as governments, public institutions, firms, customers, and local communities have recognized the importance of corporate environmental performance. Thus, one of the main research questions is whether corporate environmental performance is value relevant. The empirical results in this paper indicate that only a few individual environmental performance indicator variables are value relevant, while most environmental performance constructs have a significant impact on firm value. Our findings suggest that firm value significantly increases with improved environmental management or operational performance. In addition, environmental performance indicators and environmental performance constructs have a significant impact on firms in environmentally sensitive industries, confirming the notion of higher value relevance of environmental information for firms in these industries. This study contributes to prior literature by carrying out a comprehensive analysis on the multidimensional nature of corporate environmental performance and its impact on value relevance. This paper also reconciles extant literature on the construct validity of environmental performance indicators and environmental performance constructs by formulating standardized composite measures of CEP following Larker et al. (2007).

THE STANDARDISATION OF ENVIRONMENTAL PERFORMANCE INDICATORS AND THEIR RELATIONSHIP TO CORPORATE ENVIRONMENTAL REPORTING: WHAT CAN WE LEARN FROM THE UK WATER INDUSTRY?

1999 ◽  
Vol 01 (03) ◽  
pp. 277-296 ◽  
Author(s):  
PETER HOPKINSON ◽  
ANTHONY SAMMUT ◽  
MICHAEL WHITAKER
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Water Industry ◽  
Environmental Reporting ◽  
Current Time ◽  
Corporate Environmental Reporting ◽  
The Uk ◽  
Corporate Environmental Reports ◽  
Considerable Experience ◽  
Environmental Performance Indicators

The ability to utilise corporate environmental reports to benchmark environmental performance requires the development and inclusion of standardised environmental performance indicators. Most systems for benchmarking corporate environmental reports are measures of environmental activities rather than performance. The UK Water Industry has considerable experience in measuring and reporting standardised environmental performance indicators to the regulator and publishing corporate environmental reports. An analysis of corporate environmental reports shows that the inclusion of industry standardised environmental performance indicators is patchy and inconsistent. Moreover, slight differences in units of measurement make comparisons very difficult. A new set of standardised environmental performance indicators developed by the water industry itself, shows similar findings when compared against corporate environmental reports. At the current time corporate environmental reports cannot be used to benchmark performance. There is no reason why corporate environmental reports could not be adjusted to include the two sets of standardised environmental performance indicators examined. In their absence there seems to be little purpose in benchmarking corporate environmental reports.

Urban resource use and environmental performance indicators. An application of decomposition analysis

2014 ◽  
Vol 47 ◽  
pp. 16-25 ◽  
Author(s):  
Amalia Zucaro ◽  
Maddalena Ripa ◽  
Salvatore Mellino ◽  
Marco Ascione ◽  
Sergio Ulgiati
Keyword(s):  
Resource Use ◽  
Performance Indicators ◽  
Environmental Performance ◽  
Decomposition Analysis ◽  
Environmental Performance Indicators

CRITERIA AND PRINCIPLES OF THE TECHNICAL-ECONOMIC ANALYSIS APPLICABLE IN ECOLOGY

2020 ◽  
Author(s):  
Paul Stefan Trandafir ◽  
Adrian Ioana ◽  
Roxana Marina Solea ◽  
Daniela Tufeanu ◽  
Diana Cristina Labes (Craciun)
Keyword(s):  
Economic Analysis ◽  
Performance Indicators ◽  
Environmental Performance ◽  
Cost Effective ◽  
Community Relations ◽  
Environment Protection ◽  
Dual Purpose ◽  
New Religion ◽  
Environmental Performance Indicators ◽  
Comparable Time

Environment protection, like a new religion consists of: environmental programmes, objectives and targets, training, incentive schemes, audit frequency, site inspections, administration and community relations. This paper presents the main environmental performance indicators. They should therefore be cost-effective and appropriate to the size and type of organization and its needs and priorities. Organizations should make the optimum use of the environmental information they collect. To this end the indicators should fulfill the dual purpose of assisting the management of the organization and providing information to stakeholders. In article we present a set of Environmental Performance Indicators (EPI). These indicators should therefore be cost-effective and appropriate to the size and type of organization and its needs and priorities. We present many categories of environmental performance indicators: comparability (indicators should enable a comparison and show changes in the environmental performance); balance between problematic (bad) and prospective (good) areas, continuity (indicators should be based on the same criteria and should be taken over comparable time sections or units); timeliness (indicators should be updated frequently enough to allow action to be taken); clarity (indicators should be clear and understandable).

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