ABSTRACT

This chapter proposes a concept of corporate environmental performance that combines the financial and non-financial elements of the concept. It discusses and describes various types of environmental information system that might be used in managing environmental performance information. Furthermore, the chapter identifies possible strategies for a company when designing an environmental performance information system and touches on several important implementation issues. It also discusses experience of designing such a system from the perspective of a large Danish production company and the possibilities of using the system for achieving an integration of the financial and non-financial elements of corporate environmental performance. Environmental performance measurement, as part of environmental management accounting is broadly focused and covers both non-financial and financial information. An interesting feature of using financial information systems as a platform for environmental performance reporting is the possibility of combining non-financial environmental performance and financially related environmental performance.