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 quantitative corporate environmental disclosure

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 conference paper (English)
   
keywords Corporate environmental disclosure; input–output and process-based life cycle assessment (LCA); environmental, performance; environmental reporting; sustainable development
   
name of conference Annual Meeting of the Academy of Management (Chicago)
date of conference 7-8-2009
title of proceedings Proceedings of Annual Meeting of the Academy of Management
page(s) 25
review double-blind review
   
citation Kaenzig, J., Friot, D., Saadé, M., Margni, M., & Jolliet, O. (2009). Using Life-cycle approaches to enhance the value of quantitative corporate environmental disclosure. In Proceedings of Annual Meeting of the Academy of Management, pp.25.