Philip Dickemann

2025

This study investigates how to measure organizational environmental performance (EP) and impact, and provides methodological guidance for calculating relevant key environmental performance indicators (EPIs). This study conducts a systematic literature review of organizational environmental performance measurement, analyzing 50 peer reviewed studies published articles between 2005 and 2024 to identify the most commonly used EPIs and justify the calculation methods based on major framework Global Reporting Initiative (GRI). Our study identified relevant international framework for EP measurement, including GRI standards, ISO 14000 series, GHG protocol and EU specific framework like Eco-Management and Auditing Scheme (EMAS) and European Sustainability Reporting Standards (ESRS) under Corporate Sustainability Reporting Directive (CSRD). EP is conceptualized into two main dimensions: operational performance, which encompasses resource inputs and outputs related to corporate activity process, and management performance, which reflects strategic and organizational efforts. In additional, the study provides a guideline for measuring 20 core indicators based on GRI standards, including relevant EP themes greenhouse gas (GHG) emissions, energy, water, waste, material and resource efficiency, and biodiversity. The measurement methodologies of EP are categorized into quantitative metrics, including absolute, relative, percentage or indexed, and target-based indicators, and qualitative evaluations aligned with the requirements of major reporting frameworks. By aligning methodologies with standard frameworks, this study offers a structured approach to EP measurement, supporting not only academic students but also researchers and organizations in selecting and applying EPIs effectively for sustainability reporting and decision-making.