ABSTRACT
This requires first o f all that the costs o f computing environmental data are low and second that high-quality data (i . e . reliable, understandable, comparable, verifiable and timely [FEE r999b: section 6] ) are available. In addition, the data have to be assessed to render them useful (relevant) to stakeholders. The information should also support an effective implementation of environmental protection in a company. However, sustainable environmental protection is not the necessary outcome of following this model unless attention is extended to the decisions made and actions implemented by other companies in the life-cycle value chain (Shank and Govindarajan 1992) .
