engleski

Evaluation and Comparison of Ecological Efficiency of the Forest Company Productive Units

In the introduction paper shows the preliminary concept of companies’ eco-efficiency, and advocates "green growth" as a strategy for achieving sustainable development, through a relatively new procedure for reporting on environmental performance of the company expressed as a ratio of: a) the specific fuel consumption and b) the quantity of production units or business financial indicators. Conventional approach to economic growth and development of forest and other companies, which does not meet environmental and social functions of the company, is described as the "grow now, clean later" motto. Therefore, this paper illustrates the measurement of the effective use of company resources and the impact of economic activities on the environment expressed in the form of eco-efficiency indicators. Such approach to business reporting is crucial for future economic and environmental strategy and company image through efficient use of companies’ resources and a lower rate of pollution. The central part of the paper provides SWOT analysis for the application of eco-efficiency indicators in forestry. Guided by the recommendations and guidelines for identifying, measuring and monitoring environmental indicators in the business via methodologies and models adopted in different countries and companies, applicable indicators of eco-efficiency are calculated from the profit and loss account at the level of production units (forest offices) of the forest enterprise for a specific conditions and time period of three year. Obtained eco-indicators for each forest office are put in relation with the descriptive parameters of individual forest office. In the final part of the paper, ranking of forest offices is carried out regarding obtained ecological efficiency indicators and descriptive parameters. Based on the obtained results the guidelines for the development of internal indicators in the forestry sector are indicated, and the need for standardization of the methodology of determining the proper calculation and reporting of company environmental efficiency is highlighted within the national framework, so companies in the forestry sector could act responsibly on behalf of business improvement and development of public awareness of the green economy.

eco-efficiency indicators; eco-efficiency; forestry; forest enterprises

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