A MANUAL FOR THE PREPARERS AND USERS OF ECO-EFFICIENCY INDICATORS

Enterprise development

United Nations Conference on Trade and Development

关键词: Accounting and Reporting;    Corporate Governance;   

RP-ID  :  UNCTAD/ITE/IPC/2003/7

学科分类：社会科学、人文和艺术（综合）

来源: United Nations Conference on Trade and Development

【 摘 要 】

This manual presents the results of ISAR´s work to extend the conventional accounting model and to link environmental performance with financial performance. The precise correlation between improved environmental performance of an enterprise and its bottom line is extremely difficult to prove because of the many factors that can affect profits. However, the concept of ecoefficiency, where increased profits are achieved under conditions of declining environmental impact, demonstrates such a link. Despite the practical usefulness of eco-efficiency indicators, their construction and use are highly problematic. This manual presents a method by which environmental and financial performance indicators can be used together to measure an enterprise´s progress in attaining eco-efficiency or sustainability. The manual provides detailed explanations and examples for the preparers and users of eco-efficiency indicators so that they canproduce internally consistent environmental and financial information, thusimproving the quality of environmental reporting and stakeholder satisfaction.

The purpose of the manual is threefold:

1. To give guidance on how to define, recognize, measure and discloseenvironmental and financial information as specified within thetraditional accounting and reporting frameworks;

2. To improve and harmonize the methods used so that enterprises are ableto report eco-efficiency indicators in a standardized format so that theyare meaningful to decision makers and can be compared acrossenterprises;

3. To complement and support existing reporting guidelines (e.g. the UNSustainability Reporting Guidelines developed by the Global ReportingInitiative (GRI));

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