Using Life Cycle Approaches to Enhance the Value of Corporate Environmental Disclosures
Using Life Cycle Approaches to Enhance the Value of Corporate Environmental Disclosures
复制标题
使用生命周期方法提高企业环境信息披露的价值
DOI：
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发表时间：
2011
期刊：
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通讯作者：
O. Jolliet
中科院分区：
文献类型：
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作者：
Josef Kaenzig;D. Friot;M. Saadé;M. Margni;O. Jolliet
随着环境政策和管理的重点从工艺层面的清洁生产转向整体上更绿色的产品，利益攸关方要求整个价值链的透明度。本文评估了汽车、银行、制药和电子硬件行业的97家上市公司目前报告的量化环境信息的全面性和价值。调查结果表明，量化环境披露有许多局限性，包括关于公司活动和地点的不完整和不一致，以及有限的内部数据一致性。对于许多行业来说，公司披露的信息只占产品环境总负担的很小一部分。提出了使用生命周期方法核实和改进报告质量和完整性的循序渐进的程序。我们提供了简单的数据质量测试，并引入了环境影响矩阵的概念，这为确定关键绩效指标和行动领域并确定其优先顺序提供了坚实的基础。版权所有(C)2009 John Wiley&Sons，Ltd和ERP Environment。
As the focus of environmental policy and management shifts from cleaner production at the process level towards greener products as a whole, stakeholders ask for transparency throughout the entire value chain. This article assesses the comprehensiveness and the value of currently reported quantitative environmental disclosures of 97 listed companies from the automotive, banking, pharmaceutical and electronic hardware sectors. Findings indicate that quantitative environmental disclosures have many limitations, including incompleteness and inconsistency regarding corporate activities and sites, and limited internal data coherence. For many sectors, corporate disclosures only cover a very small share of the total environmental burden of products. A stepwise procedure is proposed to verify and improve the quality and completeness of reporting using life cycle approaches. We present simple data quality tests, and we introduce the concept of the environmental influence matrix, which provides a solid basis for the identification and prioritization of key performance indicators and areas of action. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.