Survey on indicators in environmental performance evaluation for small and medium sized companies

摘要

In response to social concerns on environmental issues since the mid 1990s, environmental management systems (EMS) have been implemented by many companies around the world since mid 1990s. Many organisations have developed procedures, methods, and criteria depending on their unique situations. However, small and medium sized organisations in many cases do not have resources enough to develop the evaluation procedures, criteria and indicators by themselves. Accordingly, novice firms face difficulty in carrying out environmental performance evaluations. The survey identified environmental performance indicators that were used in environmental reports of large and global companies. It suggested that the indicators reflect the attributes of the industry. This study also can be used to select elements to be disclosed in environmental performance reports of small and medium sized companies.