University of St.Gallen
research platform alexandria
search publications
browse publications
by person
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
 
by year

Using Life Cycle Approaches to Enhance the Value of Corporate Environmental Disclosures

Josef Kaenzig, Damian Friot, Myiram Saadé, Manuele Margni & Olivier Jolliet

fulltext etc. no fulltext attached
abstract 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 infl uence matrix, which provides a solid basis for the identifi cation and prioritization of key performance indicators and areas of action.
   
type journal paper
   
keywords Corporate environmental disclosure; input–output and process-based life cycle assessment (LCA); environmental, performance; environmental reporting; sustainable development
   
language English
kind of paper journal article
date of appearance 22-1-2011
journal Business Strategy and the Environment
publisher Wiley (New York)
ISSN 0964-4733
ISSN (online) 1099-0836
DOI 10.1002/bse.667
volume of journal 20
number of issue 1
page(s) 38-54
review double-blind review
   
citation Kaenzig, J., Friot, D., Saadé, M., Margni, M., & Jolliet, O. (2011). Using Life Cycle Approaches to Enhance the Value of Corporate Environmental Disclosures. Business Strategy and the Environment, 20(1), 38-54, DOI:10.1002/bse.667.