Dr. Annik Magerholm Fet, ProfessorNTNU – Norwegian University of Science and Technology

Level 3 – Part 1Organizational Change and Improvement

Level 3: Organizational level

Methods : Organizational Change ImprovementEnvironmental Management Systems (EMS)

• Definition • Continuous improvement model - PLAN-DO-CHECK-ACT • Environmental management standards

Sustainability Communication and Reporting• Benefits of sustainability communication, reporting and metrics• Definition• The Global Reporting Initiative (GRI)• Integrated reporting• Reporting and the SDGs

Methods : Organizational Change Improvement

Key performance Indicators (KPIs)• Definition and requirements• Aspects and impacts• The GRI standard

Environmental Performance Evaluation (EPE)• Definition• ISO 14031• Indicator examples

Environmental Management Systems (EMS)

Environmental Management Systems (EMS) – ISO 14001• An EMS is a process for the management of the environmental aspects

of a company in a holistic matter.

• An EMS, “helps an organization to avoid, reduce or control the adverse

environmental impacts of its activities, products and services, achieve

compliance with applicable legal and requirements and with other

requirements to which the organization subscribes and assist in

continually improving environmental performance” (ISO 14001, 2004).

The ISO 14000 - family of environmental management standardsThe International Organization for Standardization (ISO) sets out the requirements for environmental management standards.

Examples in the ISO 14000-family are standards for Environmental management system, Environmental labels and declarations, Environmental performance evaluation, Life cycle assessment and Carbon footprints of products

The ISO 14001-standard focuses on how the organization should develop, implement and manage its Environmental management system (EMS).

Environmental Management Systems (EMS)

An EMS, helps an organization to:

• avoid, reduce or control the environmental impacts of its activities, products and services;

• achieve compliance with applicable legal requirements and with other requirements to which the organization subscribes, and;

• assist in continually improving environmental performance.”

Key issues in an EMS

• 2015-modellen

(ISO 14001, 2004)

Leadership

Plan

Operate

Check

Act

P

D

C

A

The context ofthe organisation

Expectationsfrom stakeholders

Internal and external aspects

Planned results

(ISO 14001, 2015)

Continuous Improvement Models

• Environmental management standards (ISO 14001, EMAS, Environmental Lighthouse)

• Accountability AA1000-standards • Social Accountability SA 8000 standard• International guidelines for social responsibility (ISO 26000)• Global Reporting Initiative (GRI) guidelines

Plan

Do Check

Act

Continuous improvement

Relationship Between PDCA and the ISO 14001:2015 Framework

Environmental PolicyA company’s environmental policy should be based on the following considerations:• accountability for the environment among staff at all levels;• advanced consideration of the environmental impact of all new activities,

products and methods;• taking all necessary measures to prevent and/or mitigate

pollution;• establishing procedure for the response pattern of any violation of corporate

environmental policy;• information for customers and the public on the environmental aspects of

the business; and,• measures to ensure that entrepreneurs within the industrial area apply

environmental standards that correspond to the company’s own.

Plan

Do

Check

Act

The PLAN-stage in an EMSActivities in the plan-stage:

• Establish an environmental policy• Identifying stakeholders, their needs and

requirements• Considering environmental aspects and impacts• Understanding the laws, regulations and

standards the company must comply with• Decision on environmental improvement

objectivesThe objectives and targets shall be consistent with the environmental policy, including the commitment to prevention of pollution.

Proposals for Environmental Objectives and TargetsMeasures may refer to:

• Product and process changes• Changes in raw materials • Changes in technology and practices• Alternatives for waste reduction• Energy conservation• Reuse and recycling options

Plan

Do

Check

Act

Environmental aspects exemplified for Åheim Plant

PRODUCTIONPRODUCTSSERVICES

Air

Fauna

Flora

Water

Soil

Global impact

Regional impact

Local impact

Human

Environmental Aspects

• Use of natural resources• Pollution to air, water, soil,

and the impact on the environment

• The effect on human health due to the condition of the environment

Ark1

&A

Side &P

PRODUCTIONPRODUCTSSERVICES

Air

Fauna

Flora

Water

Soil

Global impact

Regional impact

Local impact

Human

Plan

Do

Check

Act

The DO-stage in an EMSFocuses on the implementation of measures for improving environmental performance based on the identified aspects and impacts This requires:• procedures for implementation, monitoring,

control and documentation of progress• resources and competence needed for

implementation• defined roles and responsibility

Plan

Do

Check

Act

The CHECK-stage in an EMS

Monitoring, verification and auditing• Are objectives being met?• Checking records • Evaluation of compliance • Environmental Auditing• Any non-conformance in this stage needs

to be identified• Report to management for review

Plan

Do

Check

Act

The ACT-stage in an EMS

Top management shall review the organizations environmental management system, at planned intervals, to ensure its continuing suitability and effectiveness

The Act-stage involves setting up a framework of actions that will eliminate the causes of the non-conformities in meeting targets set in planning, with the intent to improve the EMS.

Initial. review

Environmental management programme

EMS-procedures

Environmental policy

Objectives and targets

Environmental Management Standards A standard is a voluntary way of solving a problem and a “harmonization of best practice”

Benefits of standards:• Systemized knowledge• Common “playground” rules• Common methods for data collection and reproduction• Basis for agreements and cross border trade• Recognized both nationally and internationally• Transparency

Environmental Management Standards ISO 14001-6 Environmental management systemISO 14020-25 Environmental labels and declarationsISO 14031 -33 Environmental performance evaluationISO 14040-48 Life cycle assessmentISO 14049 Water footprints productsISO 14050 VocabularyISO 14062 Env. Aspects in product standardsISO 14063 Env. Communication -Guidelines and examples ISO 14064 Greenhouse gas managementISO 14067 Carbon footprints productsEMAS Eco Management and Audit SchemeISO19011 Guidelines for Auditing (environment and quality)

ISO

ISO

TC1-TC206

TC207Environmental Management

SC1EMS

ISO14001ISO14004ISO14005

SC2Auditing ISO14015

SC3Labelling

ISO14020ISO14021ISO14024ISO14025

SC4Performance evaluation

ISO14031ISO14032

SC5LCA

ISO14040ISO14044ISO14046ISO14047ISO14048ISO14049

SC6 (dissolved)Terms and definitions

SC7GHG

ISO14064ISO14065ISO14066ISO14067ISO14069

WG1Competency requirements

WG2GHG in the value chain

ISO14067-1Quantification

ISO14067-2Communication

WG3GHG of organisations

TC208-TC259

Environmentalmanagement

Environmentallabelling(Nordic Swan, EPDs, etc.)

Life CycleAssessment(LCA)

ISO:• Develop voluntary standards• Consensus based: meetings,

discussions, drafts, voting, agreement?

• Stakeholder focus: through the country representatives and through liasons with other organisations (e.g. ECOS, WRI)

• International, country representatives (Standards Norway, quasi-NGO)

International Organization for Standardization

ISO Standards in the PDCA Framework

Plan Do Check ActImplementingenvironmental

management systems

Managing and measuring life cycle

environmentalaspects

Conducting audits and evaluating environmentalperformance

Communicatingenvironmental issues

to adjust

ISO 14001: EMS –Requirements forguidance and use

ISO 14040 series:Environmentalmanagement – Lifecycle assessment

ISO 14031:Environmentalperformanceevaluation

ISO 14033: Guidelinesfor quantitativeenvironmentalinformation

ISO 14004: EMS –General guidelines onprinciples and systems

ISO 14064 (parts 1,2,3):GHG accounting andverification

ISO 19011: Guidelinesfor quality and/or EMSauditing

ISO 14063:Environmental communicationguidelines

(Adaptation from ISO, 2010)

ISO14001 Environmental Management Systems Requirements with Guidance for use

• Internationally agreed standard that sets out the requirements for an environmental management system.

• Helps organizations improve their environmental performance through more efficient use of resources and reduction of waste, gaining a competitive advantage and the trust of stakeholders.

• Following the Plan-Do-Check-Act framework, ISO 14001 outlines the general requirements of an EMS, and then breaks them down for each stage.

• Companies can be certified as meeting the requirements of ISO 14001, communicating their commitment to the environment to stakeholders.

ISO14001 Benefits to Organizations

ISO (2015) Introduction to ISO 14001:2015 https://www.iso.org/publication/PUB100371.html

https://www.iso.org/publication/PUB100371.html

ISO 14001 EMS - Guidelines on Principles, Systems and Support TechniquesSimilar to ISO 14001, ISO 14004 also describes an EMS, but with less focus on what an EMS is, and should include. ISO 14004 is more on how the organization should develop, implement and manage its EMS with regards to:• specific context of the organization

• needs and expectations of those involved in the organization, including shareholders and the surrounding society

• compliance obligations

• Importance of leadership - outlines the roles and responsibilities required for the management of a strong EMS

Sustainability Communication & Reporting

Sustainability Communication Definition Not one unanimous definition.By Godemann and Michelsen (2011):• a process of mutual understanding dealing with the future development of society at

the core of which is a vision of sustainability.By Ziemann (2011),• a global social process (and one that is accompanied by the mass media) that consists of

the recursive order of contributions and arguments to the theme of a better ecological, economic and social life.

By ISO 14063 (2006) • A process that an organization conducts to provide and obtain information, and to

engage in dialogue with internal and external interested parties to encourage a shared understanding on environmental issues, aspects and performance.

Benefits of Sustainability Communication• Improved relationship with stakeholders;• Advertisement of the organization’s sustainability performance;• Raised awareness for support of a sustainability culture within the organization, and; • Obtainment of valuable input in the work towards sustainability.

In order to obtain these benefits, the communicating organization should apply the following principles: Transparency, appropriateness, credibility, responsiveness and clarity.

Sustainability ReportingOften used synonymously with 'corporate sustainability reporting,’ 'triple

bottom line reporting,’ and ‘non-financial reporting.’

Sustainability reporting according to UNEP,

“the practice of measuring and disclosing sustainability information alongside, or integrated

with, companies’ existing reporting practices. Sustainability information can be understood as

any information having to do with how companies use and affect financial, natural and

human resources, and how their corporate governance is conducted.”

http://web.unep.org/resourceefficiency/what-we-do/responsible-industry/corporate-sustainability-reporting

Sustainability Reporting According to the Global Reporting Initiative (GRI)

Sustainability reporting can help organizations to measure,

understand and communicate their economic, environmental,

social and governance performance, and then set goals, and

manage change more effectively. A sustainability report is the key

platform for communicating sustainability performance and impacts

– whether positive or negative.

(GRI, 2017)

Why Focus on Sustainability Metrics and Reporting

Much effort has focused on developing mechanisms to enable the private sector to manage, measure and report their sustainability performance.

Sustainability reporting became a formal part of the global agenda in 2002 at the United Nations World Summit on Sustainable Development (WSSD), when governments from around the world committed “to encourage industry to improve social and environmental performance through voluntary initiatives including….…and public reporting on environmental and social performance”

What is a Sustainability Report?

• A report published by a company or organization about the economic, environmental and social impacts caused by its everyday activities.

• Also presents the organization's values and governance model, and demonstrates the link between its strategy and its commitment to a sustainable global economy (GRI, 2017).

Benefits of Sustainability Reporting

• Enables organizations to measure, manage and communicate its performance

• Provides information to stakeholders and improves relationship with stakeholders

• Benchmarking tool, where performance comparisons can be conducted internally and externally

• Contributes to building trust

Reporting Regimes

• National regulations

• International regulations

• Independent organizations• GRI• Carbon Disclosure Project

Important Reporting Initiatives

• UNEP stands behind the Global Reporting Initiatives (GRI), established in 1997• For OECD it became a key priority in 98 to include environmental

considerations into the working of economic systems and to address some of the social consequences for better integration.

• The WBCSD is a coalition of 160 companies united by a shared commitment to sustainable development. Eco-efficiency is at the heart of its philosophy.

The Global Reporting Initiative (GRI)

• International independent organization that helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others.

• First global framework for comprehensive sustainability reporting, encompassing the "triple bottom line" of economic, environmental, and social issues.

• 1st version: 2000, 2nd version: 2002, 3rd version G3: 2006, 4th version G4: 2010, 5th version “GRI standards”: 2016

The GRI Recommends a 5-step Process to Start Reporting

1. Map the organization's major impacts and develop an action plan,2. identify key stakeholders and talk to them, 3. use stakeholder engagement to conduct an internal assessment to get an

indication as to which topics are the most important to report on, 4. check processes and systems, monitor activities, record data, set

performance goals and follow up, 5. write the report and communicate it by means of performance

indicators.

GRI Standards for Sustainability Reporting

Integrated Reporting“An integrated report is a single document that presents and explains a

company’s financial and nonfinancial—environmental, social, and governance (ESG)—performance” (Eccles & Saltzman, 2011).

Drivers for integrated reporting:• Increasing requirements for ESG disclosure

from governments and market regulators.• Growing recognition of the connection

between risk and ESG factors, and resulting appreciation for sustainability reporting from investors and stakeholders (GRI, 2016).

The Sustainable Development Goals (SDGs) provide a common framework for sustainability reporting.

Sustainability Reporting Against the SDGs

SDG target 12.6 “encouraging companies … to adopt sustainable practices and to integrate sustainability information into their reporting cycle”.

Sustainability reporting demonstrate the link between the companies strategy and its commitment to the SDGs.

SDG Concepts for Sustainable Business

Principles:Overarching concepts that inform the SDG relevance to business (WBCSD, 2015)

SDG Implementation Sustainable Business Content:Information that will guide the implementation of the SDGs(WBCSD, 2015)

Key Performance Indicators (KPIs)

Indicators are needed for Reporting

• The term “indicator” stems from the Latin verb indicare, meaning to disclose or point out, to announce or make publicly known, to estimate or put a price on.

• Indicators provide information in more quantitative form than words or pictures alone, and in a simpler form than complex statistics or other kinds of economic or scientific data.

• Indicators are not an end in themselves, but tools to build support for needed change and guide the actions of management.

• Indicators communicate information about progress toward stated goals.

Note: ”indicators” are now referred to as “disclosures” in the GRI Standards

Requirements of an IndicatorAn indicator must:• reflect changes over a period of time keyed to the problem, • be reliable and reproducible, and • be calibrated in the same terms as the policy goals or targets they are linked to.

An environmental indicator must:• be understandable, prevention oriented and reflect the impact, • reflect the goals one seeks to achieve, and • give information that is meaningful for the interested parties.

Information expressed through indicators can be:• indexed, aggregated, or weighted as appropriate.

Aspects and Impacts

Environmental aspect: element of an organization’s activities or products or services that can interact with the environment

Environmental impact

Environmental impact: any change to the environment, whether adverse or beneficial, wholly or partially resulting form an organization’s environmental aspects

The GRI Indicator FrameworkProvides guidance to reporters on selecting generally applicable and organisation specific indicators, as well as integrated sustainability indicators. Forward-looking indicators and targets for future years are also included.

Subjects: • The groupings of economic, environmental and social issues

Topics: • The general subsets of indicators that are related to a specific category. A given category

may have several aspect

Disclosures (i.e. indicators): • The specific measurements of an individual aspect that can be used to track and

demonstrate performance

What’s in the GRI Standards?Universal standards:• GRI 101 Foundation – Starting point for using the standards• GRI 102 General disclosures – Contextual information about the organization• GRI 103 Management approach – The management approach for each

material (important) topic

Topic-specific standards:• GRI 200 Economic – Specific disclosures for each material economic topic• GRI 300 Environmental – Specific disclosures for each material environmental

topic• GRI 400 Social – Specific disclosures for each material social topic

GRIIndicator Examples

Environmental Performance Evaluation (EPE)

Environmental Performance Evaluation (EPE)

EPE is the process to facilitate management decisions regarding an organization’s environmental performance by:

• selecting indicators, • collecting and analysing data, • assessing information against environmental performance criteria, • reporting and communicating, and • periodically reviewing and improvement of this process.

Key performance indicators (KPIs) are set by the firm itself and indicate performance issues that are important to the organization

INFORMATION INTERESTEDPARTIES

THEORGANIZATION

(EPIs)

The Managementof the

Organization(MPIs) THE

CONDITION

The Operationsof the

Organization(OPIs) OUTPUTS

OF THEENVIRONMENT

(ECIs)

INPUTS(Materials,Energy &Services)

PhysicalFacilities andEquipment

(Products,Services,Wastes &Emissions)

Supply Delivery

Environmental Performance Indicators (EPI)

INFORMATION

INTERESTED PARTIES

THE

ORGANIZATION

(EPIs)

The Management

of the

Organization

(MPIs)

THE

CONDITION

The Operations

of the

Organization

(OPIs)

OUTPUTS

OF THE ENVIRONMENT

(ECIs)

INPUTS

(Materials,

Energy &

Services)

Physical

Facilities and

Equipment

(Products,

Services,

Wastes & Emissions)

Supply

Delivery

Definitions (ISO 14031)Environmental performance indicator (EPI) • specific expression that provides information about an organization’s environmental

performance Management performance indicator (MPI) • environmental performance indicator that provides information about the management

efforts to influence an organization’s environmental performance Operational performance indicator (OPI) • environmental performance indicator that provides information about the environmental

performance of an organization’s operationsKey performance indicator (KPI)• indicator of performance deemed by an organization to be significant and giving

prominence and attention to certain aspects

Management Performance Indicators (MPIs)Environmental performance indicator that provide information about the management activities to influence an organization’s environmental performance.

• Compliance with laws and regulations• Integration of EMS in other management systems• Stakeholder dialogue• Qualification of workers

Examples of MPIs - 1Conformance • degree of compliance with regulations; • degree of conformance of service providers with requirements and expectations specified by the

organization in contracts; • number of resolved and unresolved identified corrective actions that have been resolved or that are

unresolved.Financial performance • costs (operational and capital) that are associated with a product’s or process’ environmental aspects; • return on investment for environmental improvement projects; • savings achieved through reductions in resource usage, prevention of pollution or waste recycling; • sales revenue attributable to a new product or a by-product designed to meet environmental

performance or design objectives; • research and development funds applied to projects with environmental significance.

Examples of MPIs - 2Implementation of policies and programs

• number of achieved objectives and targets; • number of organizational units achieving environmental objectives and targets;• degree of implementation of specified codes of management or operating practice; • number of prevention of pollution initiatives implemented; • number of levels of management with specific environmental responsibilities; • number of employees that have environmental requirements in their job descriptions; • number of employees participating in environmental programs (e.g., suggestion, recycle, clean-up

initiatives, reward and recognition, or others);

Examples of MPIs - 3Community relations

• number of inquiries or comments about environmentally related matters; • number of press reports on the organization’s environmental performance; • number of environmental educational programs or materials provided for the community; • resources applied to support of community environmental programs; • number of sites with environmental reports; • number of sites with wildlife programs; • progress on local remediation activities; • number of local cleanup or recycling initiatives, sponsored or self-implemented;

Operational Performance Indicators (OPI)Environmental performance indicator that provides information about the environmental performance of an organization’s operations.

• Raw material usage• Emissions to air• Discharges to water and soil• Waste• Noice and vibrations• Risks

Examples of OPIs - 1Materials:

• quantity of materials used per unit of product; • quantity of processed, recycled or reused materials used; • quantity of packaging materials discarded or reused per unit of product; • quantity of auxiliary materials recycled or reused; Energy:

• quantity of energy used per year or per unit of product; • quantity of energy used per service or customer; • quantity of each type of energy used; • quantity of energy generated with by-products or process streams;

Examples of OPIs - 2Services supporting the organization’s operations

• amount of hazardous materials used by contracted service providers; • amount of cleaning agents used by contracted service providers;

Physical facilities and equipment 1

• number of pieces of equipment with parts designed for easy disassembly, recycling and reuse; • number of hours per year a specific piece of equipment is in operation; • number of emergency events (e.g., explosions)

Examples of OPIs - 3Supply and delivery • average fuel consumption of vehicle fleet; • number of freight deliveries by mode of transportation per day; • number of vehicles in fleet with pollution abatement technology; • number of business trips saved through other means of communication;

Products:• number of products introduced in the market with reduced hazardous properties; • number of products which can be reused or recycled; • percentage of a product’s content that can be reused or recycled;

Examples of OPIs - 4Emissions • quantity of specific emissions per year;• quantity of specific emissions per unit of product; • quantity of waste energy released to air; • quantity of air emissions having ozone depletion potential; • quantity of air emissions having global climate change potential.

Wastes• quantity of waste per year or per unit of product; • quantity of hazardous, recyclable or reusable waste produced per year; • total waste for disposal; • quantity of waste stored on site

Methodology for Establishing EPIs• Define system boundaries• Environmental analysis• Stakeholder analysis• First draft EPIs• Hearing• Establishment of EPIs• Reporting

Level 3: Organizational level

Literature and References

Environmental Management Systems (EMS)• INTERNATIONAL ORGANIZATION FOR STANDARDIZATION (ISO) (2015) Introduction to ISO 14001:2015. ISO: Geneva.• INTERNATIONAL ORGANIZATION FOR STANDARDIZATION (ISO) (2010) Environmental management: The ISO 14000 family of

international standards. ISO: Geneva.

• WINTHER, A and FET, AM (2016) Chapter 7: Sustainability management principles. In: Winther & Fet, Sustainability Challenges in the Oil & Gas Industry, Norwegian Petroleum Academy: Oslo.

https://www.iso.org/publication/PUB100371.htmlhttps://www.iso.org/publication/PUB100238.html

Communication and Reporting• SCHALTEGGER, S. and HERZIG, C (2011). Managing and accounting for health, safety and the environment: the case of the

mechanical engineering company Bisma Jaya, Indonesia. Issues in Social and Environmental Accounting, 5 (12), pp. 82-105.

• WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT (WBCSD) (2015) Reporting matters: Redefining performance and disclosure. WBCSD 2015 Report

• WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT (WBCSD) (2003) Sustainable development reporting: Striking the balance. WBCSD 2003 Report.

Integrated reporting

• ECCLES, RG and SALTZMAN, D (2011) “Achieving sustainability through integrated reporting,” Stanford Social Innovation Review, Summer 2011.

• GLOBAL REPORTING INITIATIVE (GRI) (2016) Forging a path to integrated reporting: Insights from the GRI Corporate Leadership Group on Integrated Reporting. GRI Report, 2016.

Performance indicators and EPE

• JASCH, C (2000) “Environmental performance evaluation and indicators,” Journal of Cleaner Production, Vol. 8, p. 79-88.

http://irep.ntu.ac.uk/id/eprint/15670/http://wbcsdpublications.org/project/reporting-matters-2015/http://wbcsdpublications.org/project/sustainable-development-reporting-striking-the-balance/https://scholar.google.no/scholar?q=Achieving+sustainability+through+integrated+reporting&hl=en&as_sdt=0&as_vis=1&oi=scholart&sa=X&ved=0ahUKEwiOkPDxz7LTAhXB2ywKHZ23C1oQgQMIIzAAhttps://www.globalreporting.org/information/news-and-press-center/Pages/Forging-a-path-to-integrated-reporting.aspxhttp://www.sciencedirect.com/science/article/pii/S0959652699002358

Slide Number 1Level 3: Organizational levelMethods : Organizational Change ImprovementMethods : Organizational Change ImprovementSlide Number 5Environmental Management Systems (EMS) – ISO 14001The ISO 14000 - family of environmental management standardsEnvironmental Management Systems (EMS)Key issues in an EMSContinuous Improvement ModelsRelationship Between PDCA and the ISO 14001:2015 FrameworkEnvironmental PolicyThe PLAN-stage in an EMSProposals for Environmental Objectives and TargetsEnvironmental aspects exemplified for Åheim Plant Environmental AspectsThe DO-stage in an EMSThe CHECK-stage in an EMSThe ACT-stage in an EMS Objectives and targetsEnvironmental Management Standards Environmental Management Standards ISOISO Standards in the PDCA FrameworkISO14001 Environmental Management Systems Requirements with Guidance for useISO14001 Benefits to OrganizationsISO 14001 EMS - Guidelines on Principles, Systems and Support TechniquesSlide Number 28Sustainability Communication Definition Benefits of Sustainability CommunicationSustainability ReportingSustainability Reporting According to the Global Reporting Initiative (GRI)Why Focus on Sustainability Metrics and ReportingWhat is a Sustainability Report?Benefits of Sustainability �ReportingReporting RegimesImportant Reporting InitiativesThe Global Reporting Initiative (GRI)The GRI Recommends a 5-step Process to Start ReportingSlide Number 40GRI Standards for Sustainability ReportingIntegrated ReportingSustainability Reporting Against the SDGsSDG Concepts for Sustainable Business SDG Implementation Sustainable Business Slide Number 46Indicators are needed for ReportingRequirements of an IndicatorAspects and ImpactsThe GRI Indicator FrameworkWhat’s in the GRI Standards?GRI�Indicator �ExamplesSlide Number 53Environmental Performance Evaluation (EPE)Slide Number 55Definitions (ISO 14031)Management Performance Indicators (MPIs)Examples of MPIs - 1Examples of MPIs - 2Examples of MPIs - 3Operational Performance Indicators (OPI)Examples of OPIs - 1Examples of OPIs - 2Examples of OPIs - 3Examples of OPIs - 4Methodology for Establishing EPIsSlide Number 67Level 3: Organizational levelSlide Number 69Environmental Management Systems (EMS)Communication and Reporting