Review of corporate environmental indicators

This paper reviews a series of environmental indicators developed in the last years that were found suitable to be applied at corporate level for the evaluation of production processes and products. The indicators reviewed in this paper were classified into four main groups: 1) Indicators of Energy and Material Flows; 2) Indicators with a Territorial Dimension; 3) Indicators of Life-Cycle Assessment; 4) Indicators of Environmental Risk Assessment. Integrative and single index indicators such as the ecological footprint or carbon footprint were found as the most appealing for enterprises, although there is a need to advance in the field to combine the simplicity required at corporate level for tracking and reporting environmental data, and the scientific rigor and transparency necessary to make the scores reliable. Hence, for each of the indicators revised it was stated what they do and do not measure so that misleading information was not used for decision making at corporate level.