Authors
Flavio Hourneaux Jr, Hermann Atila Hrdlicka, Clandia Maffini Gomes, Isak Kruglianskas
Publication date
2014/1/1
Journal
Ecological indicators
Volume
36
Pages
205-212
Publisher
Elsevier
Description
Measuring environmental performance effectively has been a challenge for organizations. One crucial aspect for accomplish this task is the proper definition and use of environmental performance indicators (EPIs). The aim of this paper is to analyze the use of EPIs by industrial companies and to find out differences in the use of these indicators according to their characteristics and also to the size of the respondent companies. The study has as its basis the EPIs proposed by GRI (Global Reporting Initiative) Guidelines and was conducted through a survey. The sample reached 149 companies in industrial sector in Sao Paulo State, Brazil. The main results suggest different uses for EPIs, with an emphasis on those more directly linked to the productive direct costs and also have shown differences in their use between smaller and larger companies.
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