|
An environmental profit and loss account (E P&L) is a company’s monetary valuation and analysis of its environmental impacts including its business operations and its supply chain from cradle-to-gate. An E P&L internalizes externalities and monetizes the cost of business to nature by accounting for the ecosystem services a business depends on to operate in addition to the cost of direct and indirect negative impacts on the environment. The primary purpose of an E P&L is to allow managers and stakeholders to see the magnitude of these impacts and where in the supply chain they occur. The E P&L analysis provides a metric to measure and monitor the footprint of the company’s operations and suppliers all the way to the initial raw materials. It is a tool to build awareness of the importance of nature to the sustainability of businesses; enhance visibility across a company’s supply chain and deepen understanding to focus sustainability efforts and implement better-informed operational decisions; improve specificity for risk management regarding environmental dependencies and impacts; and support a more holistic view of a company’s performance, while bringing clarity and transparency to stakeholders at all levels and identifying new opportunities to enhance the sustainability of a company’s products. == Background == Conceived by PUMA Chairman, Jochen Zeitz,〔http://www.huffingtonpost.co.uk/2011/11/18/puma-jochen-zeitz-environment-footprint_n_1101126.html〕 and launched by Sportlifestyle company PUMA and its parent company’s sustainability initiative (PPR HOME), the first-ever〔http://www.guardian.co.uk/sustainable-business/puma-value-environmental-impact-biodiversity?intcmp=239〕 E P&L was conducted on 2010 data and released in two phases. In May 2011 the valuation of PUMA’s 2010 Greenhouse Gas Emissions (GHG) and water usage was announced,〔http://www.bbc.co.uk/news/business-13410397〕 followed in November 2011, by PUMA’s overall E P&L,〔http://www.bbc.co.uk/news/business-15756080〕 which also included valuation results for other forms of air pollution, land conversion and waste. Simultaneously, the PPR Group announced in November 2011 that a Group E P&L would be implemented across its Luxury and Sport & Lifestyle brands by 2015.〔http://www.greenbiz.com/blog/2011/11/18/gucci-ysl-follow-puma-revealing-environmental-impact-costs〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Environmental profit and loss account」の詳細全文を読む スポンサード リンク
|