Abstract

Currently environmental performance is a burner topic for researchers and is also one of the major concerns of business leaders. To evaluate this performance, more and more of these leaders are putting in place some management tools recommended by ISO 14000 standards, such as audits and environmental indicators. For decades, several companies have become aware the need to develop tools for evaluating their environmental performance: "it is difficult to manage what is not measured". These companies have difficulty to setting up a suitable method to evaluate their environmental performance. Several tools have been developed recently to help companies in the development of their panel of environmental performance indicators. The main objective of this paper is to present an integrated methodology to perform this evaluation, based on issues which significantly affect the environment. So, through this work, we purpose a tool which will allow the assessment of this performance.

Highlights

  • Environmental performance, like any performance, is a concept in largely indeterminate, complex, contingent and source of subjective interpretations [1]

  • Audits and environmental indicators are increasingly used by companies because, as recommended by ISO standards, they would allow leaders " to assess environmental performance level [of their company] and to identify potential areas for improvement" [6]. in this sense, several questions arise: Why are companies adopting tools to measure their performance environmental? Are these tools only used to communicate with stakeholders or are they used to drive or even improve the environmental performance of companies? Is there others tools more

  • We proposed a tool for company’s environmental decision, using among others Analytic Hierarchy Process (AHP) method and value chain

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Summary

Introduction

Environmental performance, like any performance, is a concept in largely indeterminate, complex, contingent and source of subjective interpretations [1]. It is necessary to evaluate achieved results by comparing them to desired results or to standard results [4]. This evaluation requires the implementation of more or less innovative tools: green accounts, ecobalance, green dashboard, environmental budgets, external environmental costs, etc. In this sense, several questions arise: Why are companies adopting tools to measure their performance environmental? Are these tools only used to communicate with stakeholders or are they used to drive or even improve the environmental performance of companies? Audits and environmental indicators are increasingly used by companies because, as recommended by ISO standards, they would allow leaders " to assess environmental performance level [of their company] and to identify potential areas for improvement" [6]. in this sense, several questions arise: Why are companies adopting tools to measure their performance environmental? Are these tools only used to communicate with stakeholders or are they used to drive or even improve the environmental performance of companies? Is there others tools more

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