Measuring and Benchmarking Corporate Environmental Performance

摘要

Corporate environmental performance is discussed in this paper. The aim of the paper is to propose a framework for an environmental performance benchmarking model. Corporate environmental performance is measured by key performance indicators (KPIs): Emissions of Greenhouse Gases, Water Consumption, Waste Production and Gross Value Added. Performance is benchmarked against the production frontier estimated by Data Envelopment Analysis. The environmental performance benchmarking model was created and tested on real corporate data. The model determines relative corporate environmental performance, identifies weaknesses in performance and quantifies performance gaps.