Using life cycle approaches to enhance the value of corporate environmental disclosures
dc.contributor.author | Kaenzig, Josef | en_US |
dc.contributor.author | Friot, Damien | en_US |
dc.contributor.author | Saadé, Myriam | en_US |
dc.contributor.author | Margni, Manuele | en_US |
dc.contributor.author | Jolliet, Olivier | en_US |
dc.date.accessioned | 2011-01-04T16:23:20Z | |
dc.date.available | 2012-02-21T18:47:00Z | en_US |
dc.date.issued | 2011-01 | en_US |
dc.identifier.citation | Kaenzig, Josef; Friot, Damien; SaadÉ, Myriam; Margni, Manuele; Jolliet, Olivier (2011). "Using life cycle approaches to enhance the value of corporate environmental disclosures." Business Strategy and the Environment 20(1): 38-54. <http://hdl.handle.net/2027.42/78487> | en_US |
dc.identifier.issn | 0964-4733 | en_US |
dc.identifier.issn | 1099-0836 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/78487 | |
dc.description.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 influence matrix, which provides a solid basis for the identification and prioritization of key performance indicators and areas of action. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment. | en_US |
dc.format.extent | 304716 bytes | |
dc.format.extent | 3118 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.publisher | John Wiley & Sons, Ltd. | en_US |
dc.subject.other | Earth and Environmental Science | en_US |
dc.subject.other | Environmental Science & Management | en_US |
dc.title | Using life cycle approaches to enhance the value of corporate environmental disclosures | en_US |
dc.type | Article | en_US |
dc.rights.robots | IndexNoFollow | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Business | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | Center for Risk Science and Communication, University of Michigan, USA ; Ecole Polytechnique FÉdÉrale de Lausanne (EPFL), Switzerland | en_US |
dc.contributor.affiliationother | The Institute for Economy and the Environment, University of St. Gallen, Switzerland ; Ecole Polytechnique FÉdÉrale de Lausanne (EPFL), Switzerland ; Institute for Economy and the Environment, Tigerbergstrasse 2, 9000 St.Gallen, Switzerland | en_US |
dc.contributor.affiliationother | Center for Energy and Processes, Mines-Paristech, France ; Ecole Polytechnique FÉdÉrale de Lausanne (EPFL), Switzerland | en_US |
dc.contributor.affiliationother | University of Lausanne, Switzerland ; Ecole Polytechnique FÉdÉrale de Lausanne (EPFL), Switzerland | en_US |
dc.contributor.affiliationother | CIRAIG, École Polytechnique de MontrÉal, Canada ; Quantis, Lausanne, Switzerland | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/78487/1/667_ftp.pdf | |
dc.identifier.doi | 10.1002/bse.667 | en_US |
dc.identifier.source | Business Strategy and the Environment | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
Files in this item
Remediation of Harmful Language
The University of Michigan Library aims to describe library materials in a way that respects the people and communities who create, use, and are represented in our collections. Report harmful or offensive language in catalog records, finding aids, or elsewhere in our collections anonymously through our metadata feedback form. More information at Remediation of Harmful Language.
Accessibility
If you are unable to use this file in its current format, please select the Contact Us link and we can modify it to make it more accessible to you.