Construction of Environmental Indicators of Corporate Sustainability

The objective of presented article is to formulate environmental performance indicators. Environmental performance is one of the pillars of corporate sustainability in addition to social and economic performances. A core set of indicators has been defined on the basis of recommendations published by international organizations. 17 environmental key performance indicators, divided into 9 areas, have been proposed: energy efficiency, materials, transport and haulage, water, biodiversity, wastes, emissions, compliance with legal requirements and environmental investments and costs. The set of indicators has been verified by a questionnaire survey. Gathered information, applying statistical methods, has revealed that the set of indicators can be reduced approximately by 76 %, whereas explanatory power of environmental performance shall be attained. Thus, the original set of key indicators can be substituted for following indicators: Consumption of recycled materials and raw materials, Fuel consumption, Waste generation and Environmental costs.