3. The formed index calculation of greenhouse gas emissions disclosure as
follow:
3.1.2 Independent Variables
An independent variable is influences the dependent variable in either positive or negative way Sekaran, 2006. In this study, there are seven
independent variables. In previous chapter is explained each of independent variable. The independent variables in this study are consists of:
3.1.2.1 ISO 14001 certified Environmental Management System EMS
Measurement was determined by the quality of environmental management system. The rank of environmental management system and the
value of each rank were classified into 4 categories,
Table 3.3 Environmental Management System
Explanation Ranking
The value of Rank
Getting a certification or registration of ISO 14001 certified EMS from external parties or another
organization 1
4
Self-determination or self-declaration of ISO 14001 certified EMS
2 3
Company has environmental management system without certification of ISO 14001
3 2
Company has not environmental management system
4 1
Source: developed for this study, 2012
3.1.2.2 The Existence of Environment Function ENV_FU
Measurement was performed by assessing on how the position of environment functions in a company. The indicator is the existence of
environment function, either inside position in management hierarchy or outside the management hierarchy person responsible of environment activity. The
detailed explanation about the existence of environment function is in below table:
Table 3.4 The Existence of Environment Function
Explanation Ranking
The value of Rank
The person responsibility of environment issues at top management
1 4
The person responsibility of environment issues at middle management
2 3
The person responsibility of environment issues at low management
3 2
The person responsibility of CSR outside the management hierarchy
4 1
Source: developed for this study, 2012 3.1.2.3
The Report of Environment Information in accordance with Global Reporting Initiative Version 3.1 GRI
This measurement was determined by the score of environment information that was disclosed by company, and be compared with score of
environment performance based on GRI version 3.1. GRI version 3.1 was used in this study as follows:
Table 3.5 Environment Performance Indicator Based on GRI Version 3.1
Item of GRI
version 3.1
Environment Performance Indicators Be Disclosed
Yes No
Aspect: Materials EN1
Materials used by weight or volume. EN2
The percentage of materials used is recycled by the input of materials.
Aspect: Energy EN3
Direct energy consumption by primary energy sources.
EN4
Indirect energy consumption by primary source.
EN5
Energy saved due to conservation and efficiency improvements.
EN6 Initiatives to provide energy-efficient
or renewable energy-based products and services, and reductions in energy
requirements as a result of these initiatives.
EN7 Initiatives to reduce indirect energy
consumption and reductions achieved.
Aspect: Water EN8
Total water withdrawal by source. EN9
Water sources significantly affected by withdrawal of water.
EN10
Percentage and total volume of water recycled and reused.
Aspect: Biodiversity EN11
Location and size of land owned, leased, managed in, or adjacent to, protected areas
and areas of high biodiversity value outside protected areas.
Item of GRI
version 3.1
Environment Performance Indicators Be Disclosed
Yes No
EN12 Description of significant impacts of activities,
products, and services on biodiversity in protected areas and areas of high biodiversity
value outside protected areas.
EN13 Habitats protected or restored
EN14 Strategies, current actions, and future plans for
managing impacts on biodiversity.
EN15 Number of IUCN Red List species and national
conservation list species with habitats in areas affected by operations, by level of extinction
risk.
Aspect: Emissions, Effluents, and Waste EN16
Total direct and indirect greenhouse gas emissions by weight.
EN17
Other relevant indirect greenhouse gas emissions by weight.
EN18
Initiatives to reduce greenhouse gas emissions and reductions achieved.
EN19
Emissions of ozone-depleting substances by weight.
EN20
NOx, SOx, and other significant air emissions by type and weight.
EN21
Total water discharge by quality and destination.
EN22
Total weight of waste by type and disposal method.
EN23 Total number and volume of significant spills.
EN24 Weight of transported, imported, exported, or
treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III,
and VIII, and percentage of transported waste shipped internationally.
Item of GRI
version 3.1
Environment Performance Indicators Be Disclosed
Yes No
EN25 Identity, size, protected status, and
biodiversity value of water bodies and related habitats significantly affected by the reporting
organization’s discharges of water and runoff.
Aspect: Products and Services EN26
Initiatives to mitigate environmental impacts of products and services, and extent of impact
mitigation.
EN27
Percentage of products sold and their packaging materials that are reclaimed by
category.
Aspect: Compliance EN28
Monetary value of significant fines and total number of non-monetary sanctions for
noncompliance with environmental laws and
regulations.
Aspect: Transport EN29
Significant environmental impacts of transporting products and other goods
and materials used for the organization’s operations, and transporting the member of
workforce.
Aspect: Overall EN30
Total environmental protection expenditures and investments by type.
TOTAL
Source: Global Reporting Initiative, 2011 Score calculation of environment information reporting in accordance with
GRI version 3.1 had following steps:
1. Gave score for each item of disclosure by dichotomy. The companies were
given score 1 if they disclosed the item of information and score 0 if they did not disclose the item of information.
2. Score that was obtained by each company was summed for getting the total
score. 3.
Score calculation the report of environment information in accordance with GRI version 3.1 had the following formula:
3.1.2.4 Rank of PROPER
