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IÖW - Institute for Ecological Economy Research future - Initiative von Unternehme(r)n

Since 1994, this is the fourth time which ranking of environmental reports has been carried out. Ranking is based on criteria which have been developed within a 1994 research project. The criteria have been slightly updated to include the dialogue with companies and their Stakeholders, within each ranking process. The main criteria used are listed below.

criteriaweighting
A. individual elements of the report75%
A.1 general information5%
A.2 environmental guidelines/policy5%
A.3 environmental management system 5%
A.4 information on material and energy flows 10%
A.5 environmental features of products and services 15%
A.6 analysis of environmental problem areas 10%
A.7 environmental programme15%
A.8 economic aspects of environmental protection 5%
A.9 communication with target groups 5%
B. overall quality of content15%
B.1 credibility5%
B.2 relevance and clarity5%
B.3 continuity and comparability5%
C. quality of communication10%
C.1 text/language5%
C.2 visual design5%
total= 500 points100%

Each of these main criteria is described and evaluated by the use of 3-5 sub-criteria. Each sub-criteria is checked within the evaluation process, and is scored as follows:
  • 5 points: exemplary description
  • 3 points good description
  • 1 point: unsatisfactory description
  • 0 point: not given
The score for the main criteria (A.1, A.2 etc.) is the average of the evaluation-score for each of the sub-criteria (A.1.1, A.1.2) multiplied by the weighting factor.
The following example shows the calculation for the criteria A.4. "Site-specific information on material and energy flows"

CriteriaEvaluationWeighting factorScoreComments
A.4. Site specific information on material and energy flows    
A.4.1 Information on main material and energy flows5  A general presentation of the main materials and energy flows of the company is made.
A.4.2 systematic review and presentation of inputs and outputs3  Material and energy flows are presented following a systematic order, but without a clear overview of the overall company inputs and outputs
A.4.3 description of data collection methods and scope0  no information on scope and data collection methods.
Calculation of score(5+3+0)/3= 2,610
(for 10% see table above)
26 

The full list of criteria and sub-criteria are available as a pdf-file taken out of our publication:

Environmental Reports, Environmental Statements
Guidelines on Preparation and Dissemination
published by future e.V. and INEM
orders: future e.V. Fax 05481-921 551 or lengerich@future-ev.de

For further english publications on environmental reporting please contact
thomas loew / phone 0049/30/884594-17