Abstract
Eco-efficiency is considered as a relevant practice for corporate sustainability as this concept addresses both environmental and economic issues. Similarly, eco-efficient indicators are seen as useful instrument for corporate environmental management. The literature has studied the use of eco-efficient indicators by companies from different sectors of activity but the analysis of the use of eco-efficient indicators by environmental frontrunner companies from diverse sectors of activity has been overlooked. Therefore, the aim of this paper is to contribute to the literature analysing the use of eco-efficient indicators by environmental frontrunner companies. For that purpose the case of companies registered against the Eco-Management and Audit Scheme (EMAS) is analysed, as the adoption of this scheme is associated to environmental frontrunner companies in both practitioner and scholarly literatures. Based on a content analysis of third-party verified environmental statements of 387 EMAS-registered Spanish organizations, a general lack of use of eco-efficient indicators was found. More specifically, the results show that only close to 39% of the 10,337 analysed indicators were calculated with minimum eco-efficiency criteria to measure corporate environmental performance. Implications for managers, public policy makers as well as other stakeholders are discussed.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
