Supplementary Data Related to This Study

Appendix II

Supplementary data related to this study .

Frequency based industry wise analysis. The extent of disclosure varies across industries for the years 2011-12 (FY12) and 2014-15 (FY15) (see Table 1).

Table 1

Extent of Disclosure: No. of companies across industries disclosing environmental information

Categories and items of information / Auto / Bankex / Capital Goods / Consumer Durables / FMCG / Healthcare / IT / Metal / Oil & Gas / Power / Realty
Expenditures and risks / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15
Investments / 5 / 7 / 1 / 5 / 6 / 14 / 2 / 3 / 3 / 7 / 3 / 7 / 0 / 1 / 8 / 9 / 5 / 10 / 6 / 12 / 0 / 2
Operation costs / 1 / 1 / 0 / 8 / 0 / 7 / 0 / 2 / 0 / 3 / 1 / 3 / 0 / 1 / 1 / 3 / 0 / 1 / 4 / 8 / 0 / 3
Future investments / 3 / 5 / 0 / 0 / 10 / 9 / 4 / 1 / 1 / 0 / 2 / 1 / 0 / 0 / 7 / 1 / 7 / 8 / 5 / 7 / 0 / 0
Future operating costs / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 1 / 0 / 1 / 2 / 0 / 0
Financing for investments / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 3 / 1 / 0 / 2 / 0 / 0
Environmental debts / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 3 / 0 / 0 / 0
Risk provisions / 2 / 4 / 0 / 4 / 4 / 7 / 0 / 0 / 0 / 1 / 3 / 4 / 1 / 1 / 5 / 3 / 8 / 6 / 5 / 4 / 2 / 0
Risk litigation / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 6 / 2 / 2 / 0 / 1 / 1 / 0 / 0
Provision for future expenditures / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 1 / 0 / 2 / 1 / 1 / 1
Compliance with laws and regulations
Litigation, actual and potential / 1 / 0 / 0 / 0 / 1 / 5 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 4 / 6 / 2 / 2 / 2 / 6 / 0 / 0
Fines / 0 / 0 / 0 / 0 / 0 / 7 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 2 / 3 / 3 / 4 / 3 / 2 / 0 / 0
Orders to comply / 2 / 0 / 0 / 0 / 0 / 2 / 0 / 2 / 1 / 2 / 0 / 0 / 0 / 0 / 5 / 6 / 3 / 2 / 0 / 2 / 0 / 0
Corrective action / 0 / 0 / 0 / 0 / 1 / 4 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 2 / 4 / 2 / 1 / 2 / 2 / 0 / 0
Incidents / 4 / 1 / 0 / 0 / 5 / 2 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 7 / 2 / 4 / 1 / 6 / 1 / 0 / 0
Future legislation and regulations / 3 / 0 / 0 / 0 / 1 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 6 / 2 / 6 / 1 / 4 / 1 / 0 / 0
Pollution abatement
Emission of pollutants / 6 / 7 / 4 / 11 / 14 / 11 / 2 / 4 / 5 / 7 / 5 / 6 / 1 / 4 / 11 / 8 / 8 / 10 / 15 / 16 / 0 / 2
Discharges / 5 / 1 / 0 / 1 / 6 / 4 / 0 / 3 / 4 / 3 / 6 / 6 / 1 / 2 / 8 / 8 / 6 / 5 / 5 / 9 / 0 / 1
Waste management / 9 / 8 / 2 / 7 / 15 / 15 / 3 / 4 / 7 / 7 / 10 / 10 / 3 / 7 / 11 / 10 / 8 / 10 / 11 / 14 / 2 / 4
Installation and process controls / 10 / 9 / 1 / 3 / 17 / 18 / 6 / 8 / 6 / 5 / 10 / 9 / 4 / 2 / 9 / 8 / 9 / 10 / 14 / 16 / 4 / 6
Compliance status of facilities / 8 / 7 / 0 / 0 / 15 / 10 / 0 / 3 / 4 / 3 / 10 / 2 / 3 / 2 / 11 / 7 / 9 / 7 / 10 / 8 / 4 / 2
Noise and odours / 4 / 1 / 0 / 1 / 3 / 3 / 2 / 2 / 0 / 0 / 2 / 0 / 0 / 0 / 8 / 5 / 3 / 2 / 3 / 4 / 1 / 0
Sustainable development
Natural resource conservation / 9 / 10 / 5 / 10 / 9 / 15 / 3 / 6 / 5 / 10 / 9 / 7 / 5 / 8 / 10 / 9 / 10 / 10 / 13 / 15 / 4 / 7
Recycling / 7 / 8 / 1 / 9 / 7 / 11 / 3 / 2 / 5 / 5 / 9 / 6 / 4 / 4 / 10 / 9 / 6 / 10 / 7 / 10 / 2 / 5
Life cycle information / 1 / 3 / 0 / 1 / 6 / 8 / 0 / 2 / 0 / 2 / 1 / 2 / 1 / 1 / 3 / 3 / 3 / 6 / 4 / 5 / 0 / 0
Land remediation and contamination
Sites / 4 / 0 / 0 / 0 / 6 / 3 / 1 / 2 / 1 / 4 / 1 / 1 / 0 / 3 / 10 / 7 / 5 / 2 / 7 / 7 / 0 / 0
Remediation efforts / 2 / 1 / 0 / 0 / 0 / 4 / 0 / 1 / 1 / 1 / 0 / 1 / 0 / 1 / 6 / 4 / 6 / 5 / 0 / 5 / 0 / 0
Potential liability-remediation / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 3 / 1 / 3 / 1 / 0 / 0 / 0 / 0
Implicit liability / 2 / 0 / 1 / 0 / 0 / 1 / 1 / 1 / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 2 / 2 / 0 / 4 / 1 / 2 / 0
Spills (number, nature, reduction efforts ) / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 2 / 3 / 0 / 0 / 0 / 0
Environmental management
Environmental policies or company concern for the environment / 10 / 9 / 14 / 14 / 19 / 20 / 7 / 9 / 10 / 10 / 10 / 14 / 9 / 6 / 11 / 10 / 10 / 10 / 18 / 17 / 8 / 10
Environmental management system / 9 / 7 / 1 / 3 / 13 / 14 / 2 / 7 / 5 / 10 / 7 / 6 / 2 / 6 / 10 / 9 / 10 / 10 / 14 / 10 / 0 / 3
Environmental auditing / 1 / 3 / 0 / 1 / 5 / 10 / 1 / 3 / 1 / 3 / 3 / 3 / 2 / 0 / 4 / 7 / 4 / 8 / 2 / 7 / 0 / 0
Goals and targets / 3 / 3 / 0 / 2 / 5 / 7 / 3 / 1 / 7 / 4 / 1 / 4 / 2 / 3 / 5 / 4 / 7 / 7 / 5 / 10 / 0 / 1
Awards / 6 / 8 / 3 / 4 / 8 / 9 / 0 / 1 / 3 / 4 / 3 / 2 / 1 / 4 / 9 / 8 / 8 / 9 / 12 / 11 / 3 / 2
Department, group, service assigned to the environment / 4 / 5 / 4 / 6 / 6 / 15 / 1 / 6 / 3 / 6 / 5 / 7 / 4 / 2 / 10 / 9 / 10 / 9 / 9 / 9 / 0 / 1
ISO 14000 / 6 / 7 / 0 / 3 / 12 / 12 / 2 / 2 / 2 / 4 / 8 / 7 / 3 / 2 / 11 / 9 / 8 / 7 / 11 / 12 / 1 / 1
Involvement of the firm to develop environmental standards / 3 / 5 / 4 / 3 / 3 / 9 / 0 / 1 / 3 / 1 / 1 / 0 / 3 / 2 / 5 / 7 / 5 / 7 / 10 / 5 / 2 / 0
Involvement of environmental organizations (industry committees etc.) / 7 / 6 / 7 / 7 / 12 / 9 / 2 / 4 / 3 / 4 / 5 / 3 / 9 / 5 / 9 / 5 / 6 / 7 / 13 / 9 / 7 / 4
Joint environmental management projects with other firms / 5 / 6 / 3 / 7 / 4 / 7 / 2 / 3 / 3 / 3 / 1 / 4 / 1 / 0 / 6 / 6 / 6 / 7 / 4 / 6 / 0 / 0
Total Disclosures / 144 / 132 / 51 / 110 / 217 / 277 / 49 / 84 / 87 / 111 / 116 / 117 / 61 / 69 / 238 / 198 / 201 / 199 / 235 / 257 / 43 / 55

An inspection of the quality of disclosure assessed by the frequency of scores for the items on the disclosure grid showed that the scores were different for each industry. Firms across various industries scoring ‘3’ (the information disclosed is quantitative and qualitative) are very few in number (see Table 2). Overall, companies refrained from disclosing information on expenditure and risks and compliance with laws and regulations.

Table 2

No. of companies across industries, scoring 3 (both qualitative and quantitative information) on CED for the years 2011-12 (FY12) and 2014-15 (FY15)

Categories and items of information / Auto / Bankex / Capital Goods / Consumer Durables / FMCG / Healthcare / IT / Metal / Oil & Gas / Power / Realty
Expenditures and risks / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15
Investments / 1 / 5 / 1 / 4 / 4 / 9 / 1 / 1 / 2 / 5 / 3 / 5 / 0 / 0 / 1 / 7 / 2 / 6 / 1 / 9 / 0 / 1
Operation costs / 1 / 1 / 0 / 7 / 0 / 2 / 0 / 1 / 0 / 2 / 0 / 3 / 0 / 0 / 0 / 3 / 0 / 0 / 2 / 6 / 0 / 3
Future investments / 0 / 1 / 0 / 0 / 4 / 4 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 3 / 1 / 1 / 2 / 0 / 0
Future operating costs / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Financing for investments / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 0
Environmental debts / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0
Risk provisions / 1 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0
Risk litigation / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Provision for future expenditures / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 1 / 1
Compliance with laws and regulations
Litigation, actual and potential / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0
Fines / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 2 / 0 / 0 / 3 / 0 / 0 / 0
Orders to comply / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 0
Corrective action / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 3 / 0 / 0 / 0 / 0 / 0 / 0
Incidents / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 1 / 0 / 0 / 0 / 0 / 0
Future legislation and regulations / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 1 / 0 / 0 / 0
Pollution abatement
Emission of pollutants / 3 / 2 / 0 / 3 / 3 / 2 / 1 / 2 / 0 / 4 / 2 / 2 / 0 / 0 / 1 / 2 / 1 / 2 / 5 / 4 / 0 / 0
Discharges / 1 / 0 / 0 / 1 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 2 / 1 / 1 / 0 / 0 / 0 / 0
Waste management / 1 / 4 / 0 / 2 / 2 / 6 / 0 / 0 / 0 / 3 / 1 / 2 / 2 / 2 / 2 / 3 / 1 / 4 / 2 / 4 / 0 / 0
Installation and process controls / 1 / 3 / 0 / 1 / 2 / 6 / 0 / 0 / 0 / 1 / 0 / 2 / 0 / 0 / 3 / 1 / 0 / 1 / 3 / 4 / 1 / 1
Compliance status of facilities / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 1 / 1 / 0 / 0 / 0 / 0 / 0
Noise and odours / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0
Sustainable development
Natural resource conservation / 5 / 7 / 1 / 3 / 1 / 6 / 0 / 0 / 0 / 1 / 2 / 0 / 0 / 5 / 3 / 3 / 0 / 9 / 3 / 5 / 0 / 0
Recycling / 3 / 4 / 0 / 2 / 1 / 4 / 0 / 1 / 1 / 1 / 4 / 2 / 1 / 1 / 3 / 3 / 2 / 6 / 1 / 3 / 0 / 0
Life cycle information / 0 / 1 / 0 / 0 / 0 / 3 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 1 / 0 / 0
Land remediation and contamination
Sites / 2 / 0 / 0 / 0 / 3 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 2 / 0 / 0 / 4 / 1 / 0 / 0
Remediation efforts / 2 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 3 / 0 / 1 / 0 / 0
Potential liability-remediation / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Implicit liability / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 1 / 0
Spills (number, nature, reduction efforts ) / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Environmental management
Environmental policies or company concern for the environment / 0 / 1 / 0 / 2 / 2 / 0 / 0 / 0 / 0 / 3 / 0 / 0 / 0 / 1 / 3 / 2 / 0 / 0 / 3 / 2 / 0 / 0
Environmental management system / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 2 / 1 / 0 / 0 / 1 / 3 / 2 / 0 / 0 / 0 / 1 / 0 / 0
Environmental auditing / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Goals and targets / 0 / 1 / 0 / 1 / 0 / 0 / 0 / 0 / 4 / 0 / 1 / 1 / 2 / 0 / 1 / 0 / 1 / 1 / 0 / 0 / 0 / 0
Awards / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0
Department, group, service assigned to the environment / 0 / 0 / 0 / 0 / 0 / 3 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 0
ISO 14000 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 2 / 1 / 0 / 0 / 0 / 0 / 0
Involvement of the firm to develop environmental standards / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Involvement of environmental organizations (industry committees etc.) / 0 / 0 / 0 / 1 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 1 / 0 / 3 / 0 / 1 / 0 / 0
Joint environmental management projects with other firms / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0
Total Disclosures / 22 / 32 / 2 / 27 / 26 / 56 / 4 / 5 / 10 / 27 / 14 / 20 / 5 / 13 / 33 / 46 / 15 / 39 / 36 / 47 / 3 / 6

Most of the companies across industries disclosed information that scored ‘2’ (where detailed qualitative information is provided) (see Table 3). These categories were environment management, pollution abatement, and sustainable development.

Table 3

No. of companies across industries, scoring 2 (only qualitative information) on CED for the years 2011-12 (FY12) and 2014-15 (FY15)

Categories and items of information / Auto / Bankex / Capital Goods / Consumer Durables / FMCG / Healthcare / IT / Metal / Oil & Gas / Power / Realty
Expenditures and risks / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15
Investments / 4 / 2 / 0 / 1 / 2 / 4 / 0 / 2 / 1 / 2 / 0 / 1 / 0 / 0 / 4 / 1 / 2 / 2 / 4 / 3 / 0 / 0
Operation costs / 0 / 0 / 0 / 1 / 0 / 1 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 1 / 1 / 0 / 0
Future investments / 2 / 4 / 0 / 0 / 6 / 4 / 2 / 1 / 1 / 0 / 2 / 0 / 0 / 0 / 5 / 0 / 2 / 5 / 4 / 4 / 0 / 0
Future operating costs / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0
Financing for investments / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 0 / 0
Environmental debts / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0
Risk provisions / 1 / 1 / 0 / 1 / 2 / 4 / 0 / 0 / 0 / 0 / 2 / 2 / 0 / 0 / 4 / 2 / 3 / 4 / 2 / 3 / 0 / 0
Risk litigation / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 4 / 1 / 0 / 0 / 0 / 0 / 0 / 0
Provision for future expenditures / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Compliance with laws and regulations
Litigation, actual and potential / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 4 / 1 / 0 / 0 / 0 / 2 / 0 / 0
Fines / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0
Orders to comply / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 3 / 1 / 1 / 0 / 1 / 0 / 0
Corrective action / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0
Incidents / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 1 / 0 / 1 / 0 / 0 / 0 / 0
Future legislation and regulations / 2 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 3 / 0 / 0 / 0
Pollution abatement
Emission of pollutants / 1 / 2 / 2 / 6 / 5 / 5 / 0 / 0 / 5 / 3 / 1 / 1 / 1 / 3 / 9 / 4 / 4 / 4 / 7 / 5 / 0 / 0
Discharges / 2 / 1 / 0 / 0 / 2 / 2 / 0 / 1 / 2 / 2 / 4 / 5 / 1 / 1 / 4 / 4 / 4 / 1 / 4 / 5 / 0 / 0
Waste management / 5 / 3 / 1 / 5 / 9 / 3 / 1 / 2 / 7 / 3 / 5 / 6 / 0 / 3 / 6 / 5 / 4 / 5 / 6 / 3 / 1 / 2
Installation and process controls / 9 / 6 / 1 / 2 / 13 / 12 / 6 / 6 / 5 / 1 / 9 / 7 / 4 / 1 / 6 / 5 / 6 / 9 / 10 / 11 / 2 / 4
Compliance status of facilities / 6 / 4 / 0 / 0 / 13 / 7 / 0 / 1 / 4 / 2 / 4 / 1 / 2 / 0 / 7 / 5 / 5 / 5 / 10 / 8 / 3 / 2
Noise and odours / 2 / 1 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 2 / 0 / 0 / 0 / 3 / 1 / 0
Sustainable development
Natural resource conservation / 1 / 2 / 2 / 4 / 4 / 6 / 1 / 2 / 5 / 9 / 2 / 4 / 2 / 3 / 6 / 3 / 7 / 1 / 5 / 6 / 1 / 3
Recycling / 2 / 4 / 0 / 4 / 3 / 4 / 0 / 0 / 4 / 4 / 1 / 1 / 2 / 2 / 3 / 5 / 1 / 4 / 1 / 6 / 2 / 2
Life cycle information / 1 / 1 / 0 / 0 / 2 / 2 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 2 / 1 / 1 / 0 / 0
Land remediation and contamination
Sites / 1 / 0 / 0 / 0 / 3 / 2 / 0 / 0 / 1 / 2 / 1 / 0 / 0 / 0 / 3 / 2 / 2 / 2 / 0 / 5 / 0 / 0
Remediation efforts / 0 / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 1 / 2 / 2 / 0 / 0 / 1 / 0 / 0
Potential liability-remediation / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 2 / 1 / 1 / 0 / 0 / 0 / 0 / 0
Implicit liability / 2 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 1 / 1 / 0 / 2 / 1 / 1 / 0
Spills (number, nature, reduction efforts ) / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0
Environmental management
Environmental policies or company concern for the environment / 7 / 6 / 11 / 12 / 12 / 13 / 4 / 7 / 8 / 6 / 7 / 13 / 7 / 2 / 6 / 6 / 9 / 8 / 11 / 12 / 4 / 5
Environmental management system / 5 / 3 / 1 / 3 / 6 / 8 / 0 / 1 / 2 / 4 / 2 / 4 / 1 / 4 / 3 / 6 / 7 / 6 / 4 / 8 / 0 / 1
Environmental auditing / 0 / 0 / 0 / 0 / 1 / 3 / 0 / 0 / 1 / 1 / 1 / 2 / 1 / 0 / 0 / 3 / 2 / 2 / 1 / 2 / 0 / 0
Goals and targets / 1 / 2 / 0 / 1 / 3 / 5 / 0 / 0 / 1 / 1 / 0 / 3 / 0 / 2 / 0 / 2 / 3 / 4 / 2 / 5 / 0 / 1
Awards / 4 / 8 / 3 / 4 / 8 / 5 / 0 / 0 / 2 / 2 / 2 / 2 / 1 / 1 / 5 / 7 / 5 / 8 / 9 / 6 / 2 / 1
Department, group, service assigned to the environment / 1 / 1 / 3 / 5 / 2 / 8 / 0 / 0 / 1 / 4 / 2 / 4 / 1 / 1 / 7 / 8 / 5 / 5 / 4 / 7 / 0 / 1
ISO 14000 / 2 / 5 / 0 / 3 / 2 / 5 / 0 / 0 / 1 / 2 / 3 / 4 / 1 / 1 / 2 / 7 / 4 / 4 / 3 / 9 / 0 / 0
Involvement of the firm to develop environmental standards / 3 / 2 / 2 / 2 / 3 / 4 / 0 / 0 / 1 / 1 / 1 / 0 / 1 / 0 / 1 / 4 / 4 / 4 / 8 / 4 / 2 / 0
Involvement of environmental organizations (industry committees etc.) / 5 / 5 / 4 / 6 / 12 / 6 / 2 / 3 / 1 / 2 / 5 / 2 / 9 / 2 / 5 / 3 / 4 / 3 / 13 / 7 / 7 / 3
Joint environmental management projects with other firms / 5 / 3 / 2 / 6 / 3 / 4 / 1 / 2 / 3 / 2 / 1 / 1 / 1 / 0 / 2 / 4 / 4 / 2 / 3 / 4 / 0 / 0
Total Disclosures / 76 / 67 / 33 / 66 / 119 / 124 / 18 / 29 / 60 / 56 / 56 / 64 / 37 / 26 / 108 / 100 / 95 / 94 / 121 / 135 / 26 / 25

Scores of ‘1’ (where the company had mentioned the item but not given a detailed description) were higher, as shown in Table 4.

Table 4

No. of companies across industries, scoring 1 (brief mention without detailed information) on CEDfor the years 2011-12 (FY12) and 2014-15 (FY15)

Categories and items of information / Auto / Bankex / Capital Goods / Consumer Durables / FMCG / Healthcare / IT / Metal / Oil & Gas / Power / Realty
Expenditures and risks / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15
Investments / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 1 / 3 / 1 / 1 / 2 / 1 / 0 / 0 / 1
Operation costs / 0 / 0 / 0 / 0 / 0 / 4 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0
Future investments / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 2 / 0 / 2 / 2 / 0 / 1 / 0 / 0
Future operating costs / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 1 / 0 / 0
Financing for investments / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 2 / 1 / 0 / 0 / 0 / 0
Environmental debts / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0
Risk provisions / 0 / 2 / 0 / 3 / 1 / 3 / 0 / 0 / 0 / 1 / 1 / 2 / 1 / 1 / 1 / 1 / 5 / 2 / 2 / 1 / 2 / 0
Risk litigation / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 2 / 1 / 2 / 0 / 1 / 1 / 0 / 0
Provision for future expenditures / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 1 / 0 / 1 / 1 / 0 / 0
Compliance with laws and regulations
Litigation, actual and potential / 0 / 0 / 0 / 0 / 1 / 4 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 4 / 2 / 2 / 2 / 4 / 0 / 0
Fines / 0 / 0 / 0 / 0 / 0 / 7 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 1 / 1 / 4 / 0 / 2 / 0 / 0
Orders to comply / 2 / 0 / 0 / 0 / 0 / 2 / 0 / 2 / 1 / 1 / 0 / 0 / 0 / 0 / 4 / 1 / 2 / 1 / 0 / 1 / 0 / 0
Corrective action / 0 / 0 / 0 / 0 / 1 / 2 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 2 / 1 / 2 / 2 / 0 / 0
Incidents / 2 / 1 / 0 / 0 / 3 / 2 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 1 / 3 / 1 / 3 / 0 / 6 / 1 / 0 / 0
Future legislation and regulations / 1 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 4 / 2 / 5 / 1 / 0 / 1 / 0 / 0
Pollution abatement
Emission of pollutants / 2 / 3 / 2 / 2 / 6 / 4 / 1 / 2 / 0 / 0 / 2 / 3 / 0 / 1 / 1 / 2 / 3 / 4 / 3 / 7 / 0 / 2
Discharges / 2 / 0 / 0 / 0 / 4 / 1 / 0 / 2 / 2 / 1 / 2 / 1 / 0 / 1 / 2 / 2 / 1 / 3 / 1 / 4 / 0 / 1
Waste management / 3 / 1 / 1 / 0 / 4 / 6 / 2 / 2 / 0 / 1 / 4 / 2 / 1 / 2 / 3 / 2 / 3 / 1 / 3 / 7 / 1 / 2
Installation and process controls / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 2 / 1 / 3 / 1 / 0 / 0 / 1 / 0 / 2 / 3 / 0 / 1 / 1 / 1 / 1
Compliance status of facilities / 2 / 3 / 0 / 0 / 2 / 2 / 0 / 2 / 0 / 1 / 6 / 1 / 1 / 2 / 2 / 1 / 3 / 2 / 0 / 0 / 1 / 0
Noise and odours / 2 / 0 / 0 / 1 / 3 / 2 / 1 / 2 / 0 / 0 / 2 / 0 / 0 / 0 / 6 / 3 / 3 / 2 / 2 / 1 / 0 / 0
Sustainable development
Natural resource conservation / 3 / 1 / 2 / 3 / 4 / 3 / 2 / 4 / 0 / 0 / 5 / 3 / 3 / 0 / 1 / 3 / 3 / 0 / 5 / 4 / 3 / 4
Recycling / 2 / 0 / 1 / 3 / 3 / 3 / 3 / 1 / 0 / 0 / 4 / 3 / 1 / 1 / 4 / 1 / 3 / 0 / 5 / 1 / 0 / 3
Life cycle information / 0 / 1 / 0 / 1 / 4 / 3 / 0 / 2 / 0 / 1 / 1 / 2 / 1 / 1 / 1 / 2 / 3 / 4 / 2 / 3 / 0 / 0
Land remediation and contamination
Sites / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 2 / 0 / 2 / 0 / 1 / 0 / 2 / 6 / 3 / 3 / 0 / 3 / 1 / 0 / 0
Remediation efforts / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 1 / 0 / 0 / 0 / 1 / 0 / 1 / 5 / 1 / 4 / 2 / 0 / 3 / 0 / 0
Potential liability-remediation / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 2 / 1 / 0 / 0 / 0 / 0
Implicit liability / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0
Spills (number, nature, reduction efforts ) / 1 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 2 / 2 / 0 / 0 / 0 / 0
Environmental management
Environmental policies or company concern for the environment / 3 / 2 / 3 / 0 / 5 / 7 / 3 / 2 / 2 / 1 / 3 / 1 / 2 / 3 / 2 / 2 / 1 / 2 / 4 / 3 / 4 / 5
Environmental management system / 4 / 4 / 0 / 0 / 7 / 5 / 2 / 6 / 2 / 4 / 4 / 2 / 1 / 1 / 4 / 1 / 3 / 4 / 10 / 1 / 0 / 2
Environmental auditing / 1 / 3 / 0 / 1 / 3 / 7 / 1 / 3 / 0 / 2 / 2 / 1 / 1 / 0 / 4 / 4 / 2 / 6 / 1 / 5 / 0 / 0
Goals and targets / 2 / 0 / 0 / 0 / 2 / 2 / 3 / 1 / 2 / 3 / 0 / 0 / 0 / 1 / 4 / 2 / 3 / 2 / 3 / 5 / 0 / 0
Awards / 2 / 0 / 0 / 0 / 0 / 4 / 0 / 1 / 1 / 2 / 1 / 0 / 0 / 2 / 4 / 1 / 3 / 1 / 3 / 4 / 1 / 1
Department, group, service assigned to the environment / 3 / 4 / 1 / 1 / 4 / 4 / 1 / 6 / 2 / 0 / 3 / 3 / 3 / 1 / 3 / 0 / 5 / 4 / 5 / 1 / 0 / 0
ISO 14000 / 4 / 2 / 0 / 0 / 10 / 6 / 2 / 2 / 0 / 2 / 5 / 3 / 2 / 1 / 8 / 0 / 3 / 3 / 8 / 3 / 1 / 1
Involvement of the firm to develop environmental standards / 0 / 3 / 2 / 1 / 0 / 4 / 0 / 1 / 1 / 0 / 0 / 0 / 2 / 1 / 4 / 3 / 1 / 3 / 2 / 1 / 0 / 0
Involvement of environmental organizations (industry committees etc.) / 2 / 1 / 3 / 0 / 0 / 1 / 0 / 1 / 2 / 2 / 0 / 0 / 0 / 3 / 3 / 1 / 2 / 1 / 0 / 1 / 0 / 1
Joint environmental management projects with other firms / 0 / 2 / 1 / 1 / 1 / 3 / 1 / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 4 / 2 / 2 / 3 / 1 / 2 / 0 / 0
Total Disclosures / 46 / 33 / 16 / 17 / 72 / 97 / 27 / 50 / 17 / 28 / 46 / 33 / 19 / 30 / 97 / 52 / 91 / 66 / 78 / 75 / 14 / 24

Validation

In order to validate the findings, classification scheme of Ministry of Environment and Forest, industries into ‘red’, ‘orange’ or ‘green’, based on decreasing order of pollution severity was used (Schedule VIII; Rule 3 (2) and 12 of the Prevention and Control of Pollution (Uniform Consent Procedure) (MoEF 1999). The categorization of most of the companies was obtained from online databases of the State Pollution Control Boards of Delhi, Gujarat, Kerala, Maharashtra and Tamil Nadu. An industry expert along with the first author classified the remaining companies. Eighty-nine companies were classified under ‘red’, 34 under ‘orange’ and no company was classified under the ‘green’ category. The companies listed under BSE Banking indices (14) did not meet the specified criteria of this classification and hence were categorized as ‘Banking companies’ in this study. The disclosure analysis of companies, based on MoEF classificationis presented in Table 5.

Table 5 Disclosure analysis based on MOEF categorisation for both the years 2011-12 and 2014-15

Categories and items of information / Extent of Disclosure / Score 3 / Score 2 / Score 1
Red / Orange / Banks / Red / Orange / Banks / Red / Orange / Banks / Red / Orange / Banks
Expenditures and risks / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15 / FY
12 / FY
15
Investments / 30 / 52 / 5 / 16 / 1 / 5 / 12 / 36 / 2 / 9 / 1 / 4 / 12 / 12 / 3 / 4 / 0 / 1 / 6 / 4 / 0 / 3 / 0 / 0
Operation costs / 7 / 24 / 0 / 5 / 0 / 8 / 3 / 15 / 0 / 4 / 0 / 7 / 3 / 4 / 0 / 0 / 0 / 1 / 1 / 5 / 0 / 1 / 0 / 0
Future investments / 32 / 25 / 4 / 6 / 0 / 0 / 7 / 8 / 2 / 0 / 0 / 0 / 20 / 14 / 2 / 4 / 0 / 0 / 5 / 3 / 0 / 2 / 0 / 0
Future operating costs / 3 / 5 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 3 / 0 / 0 / 0 / 0 / 2 / 2 / 0 / 0 / 0 / 0
Financing for investments / 4 / 5 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 3 / 2 / 0 / 0 / 0 / 0
Environmental debts / 5 / 1 / 1 / 0 / 0 / 0 / 1 / 1 / 1 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0
Risk provisions / 24 / 24 / 3 / 5 / 0 / 4 / 2 / 1 / 0 / 0 / 0 / 0 / 13 / 13 / 0 / 2 / 0 / 1 / 9 / 10 / 3 / 3 / 0 / 3
Risk litigation / 10 / 3 / 1 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 4 / 1 / 0 / 0 / 0 / 0 / 6 / 2 / 0 / 0 / 0 / 0
Provision for future expenditures / 5 / 1 / 1 / 1 / 0 / 0 / 2 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 3 / 1 / 0 / 0 / 0 / 0
Compliance with laws and regulations
Litigation, actual and potential / 9 / 15 / 0 / 3 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 5 / 3 / 0 / 1 / 0 / 0 / 4 / 10 / 0 / 2 / 0 / 0
Fines / 8 / 14 / 0 / 2 / 0 / 0 / 4 / 2 / 0 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 2 / 12 / 0 / 2 / 0 / 0
Orders to comply / 10 / 14 / 1 / 2 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 2 / 6 / 0 / 0 / 0 / 0 / 8 / 6 / 1 / 2 / 0 / 0
Corrective action / 6 / 10 / 1 / 1 / 0 / 0 / 1 / 5 / 0 / 0 / 0 / 0 / 0 / 1 / 1 / 0 / 0 / 0 / 5 / 4 / 0 / 1 / 0 / 0
Incidents / 22 / 6 / 2 / 1 / 0 / 0 / 4 / 0 / 0 / 0 / 0 / 0 / 4 / 2 / 1 / 0 / 0 / 0 / 14 / 4 / 1 / 1 / 0 / 0
Future legislation and regulations / 19 / 4 / 2 / 0 / 0 / 0 / 2 / 0 / 0 / 0 / 0 / 0 / 7 / 0 / 1 / 0 / 0 / 0 / 10 / 4 / 1 / 0 / 0 / 0
Pollution abatement
Emission of pollutants / 54 / 55 / 9 / 15 / 4 / 11 / 10 / 15 / 5 / 4 / 0 / 3 / 29 / 21 / 2 / 5 / 2 / 6 / 15 / 19 / 2 / 6 / 2 / 2
Discharges / 36 / 30 / 4 / 9 / 0 / 1 / 4 / 4 / 0 / 0 / 0 / 1 / 19 / 16 / 3 / 4 / 0 / 0 / 13 / 10 / 1 / 5 / 0 / 0
Waste management / 63 / 65 / 11 / 18 / 2 / 7 / 8 / 20 / 2 / 6 / 0 / 2 / 35 / 25 / 6 / 8 / 1 / 5 / 20 / 20 / 3 / 4 / 1 / 0
Installationprocess controls / 67 / 69 / 17 / 16 / 1 / 3 / 8 / 15 / 1 / 3 / 0 / 1 / 53 / 47 / 13 / 10 / 1 / 2 / 6 / 7 / 3 / 3 / 0 / 0
Compliance status of facilities / 58 / 38 / 13 / 10 / 0 / 0 / 3 / 2 / 0 / 0 / 0 / 0 / 41 / 24 / 10 / 8 / 0 / 0 / 14 / 12 / 3 / 2 / 0 / 0
Noise and odours / 22 / 15 / 3 / 1 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 5 / 6 / 1 / 1 / 0 / 0 / 16 / 9 / 2 / 0 / 0 / 1
Sustainable development
Natural resource conservation / 57 / 66 / 16 / 26 / 5 / 10 / 10 / 29 / 3 / 6 / 1 / 3 / 26 / 23 / 7 / 14 / 2 / 4 / 21 / 14 / 6 / 6 / 2 / 3
Recycling / 49 / 48 / 9 / 18 / 1 / 9 / 12 / 18 / 3 / 5 / 0 / 2 / 15 / 23 / 4 / 8 / 0 / 4 / 22 / 7 / 2 / 5 / 1 / 3
Life cycle information / 15 / 22 / 1 / 7 / 0 / 1 / 1 / 5 / 0 / 0 / 0 / 0 / 4 / 4 / 0 / 3 / 0 / 0 / 10 / 13 / 1 / 4 / 0 / 1
Land remediation and contamination
Sites / 29 / 24 / 5 / 3 / 0 / 0 / 7 / 5 / 2 / 0 / 0 / 0 / 9 / 11 / 2 / 0 / 0 / 0 / 13 / 8 / 1 / 3 / 0 / 0
Remediation efforts / 13 / 17 / 2 / 5 / 0 / 0 / 2 / 5 / 0 / 1 / 0 / 0 / 3 / 4 / 1 / 3 / 0 / 0 / 8 / 8 / 1 / 1 / 0 / 0
Potential liability-remediation / 6 / 3 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 3 / 2 / 1 / 1 / 0 / 0 / 3 / 1 / 0 / 0 / 0 / 0
Implicit liability / 8 / 4 / 5 / 0 / 1 / 0 / 2 / 0 / 1 / 0 / 0 / 0 / 4 / 2 / 4 / 0 / 1 / 0 / 2 / 2 / 0 / 0 / 0 / 0
Spills (number, nature, reduction efforts ) / 3 / 4 / 1 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 0 / 1 / 0 / 0 / 0 / 0 / 3 / 3 / 1 / 0 / 0 / 0
Environmental management
Environmental policies or company concern for the environment / 79 / 81 / 27 / 28 / 14 / 14 / 8 / 7 / 0 / 2 / 0 / 2 / 51 / 55 / 19 / 17 / 11 / 12 / 20 / 19 / 8 / 9 / 3 / 0
Environmental management system / 58 / 61 / 8 / 17 / 1 / 3 / 5 / 4 / 0 / 2 / 0 / 0 / 23 / 36 / 5 / 6 / 1 / 3 / 30 / 21 / 3 / 9 / 0 / 0
Environmental auditing / 19 / 36 / 3 / 6 / 0 / 1 / 1 / 0 / 0 / 0 / 0 / 0 / 4 / 13 / 2 / 0 / 0 / 0 / 14 / 23 / 1 / 6 / 0 / 1
Goals and targets / 28 / 33 / 7 / 7 / 0 / 2 / 6 / 2 / 3 / 1 / 0 / 1 / 6 / 19 / 2 / 2 / 0 / 1 / 16 / 12 / 2 / 4 / 0 / 0
Awards / 38 / 44 / 11 / 12 / 3 / 4 / 0 / 1 / 0 / 1 / 0 / 0 / 25 / 32 / 9 / 7 / 3 / 4 / 13 / 11 / 2 / 4 / 0 / 0
Department, group, service assigned to the environment / 42 / 54 / 8 / 12 / 4 / 6 / 0 / 6 / 0 / 0 / 0 / 0 / 21 / 31 / 2 / 7 / 3 / 5 / 21 / 17 / 6 / 5 / 1 / 1
ISO 14000 / 51 / 49 / 7 / 10 / 0 / 3 / 3 / 3 / 0 / 0 / 0 / 0 / 13 / 29 / 4 / 5 / 0 / 3 / 35 / 17 / 3 / 5 / 0 / 0
Involvement of the firm to develop environmental standards / 27 / 29 / 6 / 6 / 4 / 3 / 0 / 1 / 1 / 1 / 0 / 0 / 17 / 15 / 5 / 3 / 2 / 2 / 10 / 13 / 0 / 2 / 2 / 1
Involvement of environmental organizations (industry committees etc.) / 47 / 40 / 23 / 14 / 7 / 7 / 1 / 5 / 0 / 2 / 0 / 1 / 39 / 26 / 21 / 9 / 4 / 6 / 7 / 9 / 2 / 3 / 3 / 0
Joint environmental management projects with other firms / 26 / 35 / 5 / 4 / 3 / 7 / 0 / 5 / 0 / 0 / 0 / 0 / 17 / 18 / 5 / 2 / 2 / 6 / 9 / 12 / 0 / 2 / 1 / 1
Total Disclosures / 1089 / 1125 / 223 / 287 / 51 / 110 / 130 / 226 / 28 / 48 / 2 / 27 / 538 / 543 / 136 / 134 / 33 / 66 / 421 / 356 / 59 / 105 / 16 / 17