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Environmental Performance and Reporting

Krasse, Caroline (2009)
Department of Business Administration
Abstract
Corporate Social Responsibility is today a recognised concept companies have to act on in order to meet the stakeholders’ increased demands. An increased environmental debate in the society as well as increased regulations requires companies to focus on environmental questions to a greater extent than before. Companies need to control their environmental performance and focus on their significant environmental aspects in order to achieve improvements. To reach continuous improvements concerning the significant environmental aspects it is beneficial to connect them to key performance indicators. Purpose: The purpose is to investigate what to measure and how to control the environmental performance for Scania Sales & Services. Method: The... (More)
Corporate Social Responsibility is today a recognised concept companies have to act on in order to meet the stakeholders’ increased demands. An increased environmental debate in the society as well as increased regulations requires companies to focus on environmental questions to a greater extent than before. Companies need to control their environmental performance and focus on their significant environmental aspects in order to achieve improvements. To reach continuous improvements concerning the significant environmental aspects it is beneficial to connect them to key performance indicators. Purpose: The purpose is to investigate what to measure and how to control the environmental performance for Scania Sales & Services. Method: The thesis is based on literature studies and empirical research. The empirical research consist of qualitative interviews with specialists within the area of the thesis as well as field studies and questionnaires. This led the authors to the conclusion that a general Work Method for identification of a company’s significant environmental aspects and connecting them to key performance indicators does not exist. A Work Method was designed, which includes a valuation model called the VEA model. This was applied on Scania Sales & Services. The thesis consists of four questions, carried out and presented in order in this report. Conclusions: Regarding reporting of environmental performance Scania Sales & Services is neither ahead nor behind its competitors. The success factors identified through a benchmark analysis are management focus, responsibility and time. Also, when comparing with other companies the authors see a potential to further improve Scania’s communication regarding environmental performance. When using the developed Work Method and the VEA model, chemicals, energy use and waste are considered to be Scania Sales & Services’ significant environmental aspects. From a global perspective these are important to follow up and control. The significant environmental aspects are connected to three key performance indicators; (1) Total number of chemicals used, of which number of chemicals that are listed in “the black- and grey list” (2) Energy use / Purchased hours (3) Recycled waste / Purchased hours When recommending how the environmental work should be handled organisationally, the authors see the success factors mentioned above as important. The initial focus should be on clarifying and addressing the responsibility. Likewise, it is important to integrate the environmental work throughout the organisation. To enable reporting and follow up of the environmental performance from the tactical to the strategic level the authors recommend the data to be transported via the database SandS HFM. (Less)
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@misc{1438375,
  abstract     = {Corporate Social Responsibility is today a recognised concept companies have to act on in order to meet the stakeholders’ increased demands. An increased environmental debate in the society as well as increased regulations requires companies to focus on environmental questions to a greater extent than before. Companies need to control their environmental performance and focus on their significant environmental aspects in order to achieve improvements. To reach continuous improvements concerning the significant environmental aspects it is beneficial to connect them to key performance indicators. Purpose: The purpose is to investigate what to measure and how to control the environmental performance for Scania Sales & Services. Method: The thesis is based on literature studies and empirical research. The empirical research consist of qualitative interviews with specialists within the area of the thesis as well as field studies and questionnaires. This led the authors to the conclusion that a general Work Method for identification of a company’s significant environmental aspects and connecting them to key performance indicators does not exist. A Work Method was designed, which includes a valuation model called the VEA model. This was applied on Scania Sales & Services. The thesis consists of four questions, carried out and presented in order in this report. Conclusions: Regarding reporting of environmental performance Scania Sales & Services is neither ahead nor behind its competitors. The success factors identified through a benchmark analysis are management focus, responsibility and time. Also, when comparing with other companies the authors see a potential to further improve Scania’s communication regarding environmental performance. When using the developed Work Method and the VEA model, chemicals, energy use and waste are considered to be Scania Sales & Services’ significant environmental aspects. From a global perspective these are important to follow up and control. The significant environmental aspects are connected to three key performance indicators; (1) Total number of chemicals used, of which number of chemicals that are listed in “the black- and grey list” (2) Energy use / Purchased hours (3) Recycled waste / Purchased hours When recommending how the environmental work should be handled organisationally, the authors see the success factors mentioned above as important. The initial focus should be on clarifying and addressing the responsibility. Likewise, it is important to integrate the environmental work throughout the organisation. To enable reporting and follow up of the environmental performance from the tactical to the strategic level the authors recommend the data to be transported via the database SandS HFM.},
  author       = {Krasse, Caroline},
  keyword      = {significant environmental aspects,reporting,environmental performance,key performance indicator,environmental management system,corporate social responsibility,Scania Sales & Services,workshops,Valuation Model,Management of enterprises,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Environmental Performance and Reporting},
  year         = {2009},
}