ISO/TR 14032:1999

TECHNICAL ISO/TR
REPORT 14032
First edition
1999-11-15
Environmental management — Examples of
environmental performance evaluation
(EPE)
Management environnemental — Exemples d'évaluation de la performance
environnementale (EPE)
Reference number
ISO/TR 14032:1999(E)
©
ISO 1999

---------------------- Page: 1 ----------------------
ISO/TR 14032:1999(E)
PDF disclaimer
This PDF file may contain embedded typefaces. In accordance with Adobe's licensing policy, this file may be printed or viewed but shall not
be edited unless the typefaces which are embedded are licensed to and installed on the computer performing the editing. In downloading
this file, parties accept therein the responsibility of not infringing Adobe's licensing policy. The ISO Central Secretariat accepts no liability in
this area.
Adobe is a trademark of Adobe Systems Incorporated.
Details of the software products used to create this PDF file can be found in the General Info relative to the file; the PDF-creation
parameters were optimized for printing. Every care has been taken to ensure that the file is suitable for use by ISO member bodies. In the
unlikely event that a problem relating to it is found, please inform the Central Secretariat at the address given below.
© ISO 1999
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic
or mechanical, including photocopying and microfilm, without permission in writing from either ISO at the address below or ISO's member body
in the country of the requester.
ISO copyright office
Case postale 56 � CH-1211 Geneva 20
Tel. + 41 22 749 01 11
Fax + 41 22 734 10 79
E-mail copyright@iso.ch
Web www.iso.ch
Printed in Switzerland
© ISO 1999 – All rights reserved
ii

---------------------- Page: 2 ----------------------
ISO/TR 14032:1999(E)
Table of contents
Foreword .v
Introduction .vi
1 Scope .1
2 Terms and definitions.1
3 Format for the examples provided in this Technical Report .1
Annexes A to Q - Examples illustrating EPE and the use of ISO 14031
Annex A
Schreinerei Schmid, Abendsberg, Germany.3
(A small cabinetry/furniture-making company, with 11 employees, developing environmental performance
evaluation to inform critical customers that it is environmentally aware)
Annex B
Clemens Härle Brewery, Leutkirch, Germany.6
[A family-owned and operated brewing company, with 33 employees, implementing environmental
performance evaluation starting with a company eco-balance study (an input/output scheme for mass and
energy) and management commitment to environmental protection]
Annex C
Frederiksborg Linnedservice A/S, Oelsted, Denmark.13
(An industrial laundry, with approximately 70 employees, serving hospitals and rest homes, using ISO 14031
to review indicators developed to support its ISO 14001 environmental management system)
Annex D
Perusahaan Pelindung Getah, Malaysia.21
(A rubber glove manufacturing company, with approximately 100 employees, getting started on
environmental performance evaluation)
Annex E
Katayama Shokuhin Company, Shiunji Plant, Japan.25
(A food processing company, with approximately 200 employees, getting started on environmental
performance evaluation)
Annex F
Envases Alvher, Mataderos Plant, Buenos Aires Province, Argentina.30
(A site of a company manufacturing flexible laminated packaging, with 210 employees, using environmental
performance evaluation to evaluate its solvents recycling program)
Annex G
Petroquimica Cuyo S.A.I.C., Western Argentina .34
(A chemical processing company, with approximately 230 employees, implementing environmental
performance evaluation integrated with its ISO 14001 certified environmental management system)
Annex H
Immenstadt Clinic, Allgau Region, Southern Germany.39
[A 180 bed hospital, with approximately 260 employees, implementing environmental performance evaluation
in a service organization using a company eco-balance (an input/output scheme for mass and energy)
approach]
Annex I
YPF Luján de Cuyo Refinery, Central Western Argentina.43
(A multinational oil company’s refinery, employing approximately 570 people, implementing environmental
performance evaluation integrated with its ISO 14001 certified environmental management system)
© ISO 1999 – All rights reserved iii

---------------------- Page: 3 ----------------------
ISO/TR 14032:1999(E)
Annex J
Hipp Company, Pfaffenhofen/Ilm, Southern Germany .47
(A food processing company, with approximately 750 employees, and with an environmental management
system certified to ISO 14001 and EMAS, getting started on environmental performance evaluation)
Annex K
United Chemical and Metallurgical Works (Spolek), Ustí nad Labem, Czech Republic.52
(A chemical company, with approximately 2 000 employees, using environmental performance evaluation as
a tool for environmental management system implementation)
Annex L
Danish National Railway Agency, Denmark.56
(A company managing Denmark’s railway infrastructure, with approximately 3 400 employees, using ISO
14031 as an instrument for improving the structure and quality of its indicators for environmental
performance evaluation)
Annex M
Elkem Fiskaa Silicon, Kristiansand, Norway .62
(A silicon metal production plant, part of a multinational company with approximately 5 300 employees,
focusing on the views of interested parties in its implementation of environmental performance evaluation)
Annex N
Electrolux AB, Sweden.67
(A large multi-national company manufacturing household and commercial appliances, with approximately
112 300 employees, using the environmental aspects of its products to select indicators for environmental
performance evaluation)
Annex O
ICI, United Kingdom .72
(A large multi-national chemical company, with 67 500 employees and complex environmental aspects,
developing operational performance indicators to reflect the environmental burdens of its activities)
Annex P
City of Seattle, Washington, USA .82
(A large city with over 530 000 residents and approximately 10 000 city employees, illustrating the
implementation of EPE and the use of indicators for EPE by a local government)
Annex Q
Silicon Valley Environmental Partnership, California, USA .88
(A non-profit, non-governmental organization using environmental condition indicators to track regional
environmental conditions)
Bibliography .93
iv © ISO 1999 – All rights reserved

---------------------- Page: 4 ----------------------
ISO/TR 14032:1999(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee has
been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 3.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
In exceptional circumstances, when a technical committee has collected data of a different kind from that
which is normally published as an International Standard ("state of the art", for example), it may decide by a
simple majority vote of its participating members to publish a Technical Report. A Technical Report is entirely
informative in nature and does not have to be reviewed until the data it provides are considered to be no
longer valid or useful.
Attention is drawn to the possibility that some of the elements of this Technical Report may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights.
ISO/TR 14032 was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 4, Environmental performance evaluation.
© ISO 1999 – All rights reserved v

---------------------- Page: 5 ----------------------
ISO/TR 14032:1999(E)
Introduction
This Technical Report is a companion document to ISO 14031:1999 and was developed with the
understanding that many organizations would benefit from examples illustrating how environmental
performance evaluation (EPE) has been applied by a variety of organizations. Please refer to
ISO 14031:1999 for guidance on the process and concepts of EPE.
The purpose of this Technical Report is to provide real-life examples for the consideration of organizations
undertaking EPE. The examples aim to encourage and assist organizations, particularly small and medium
sized enterprises, by showing how EPE can be conducted by a range of organizations.
The examples provided in this Technical Report were developed and written by organizations or individuals
and submitted to ISO/TC 207/SC 4 through appropriate ISO member bodies. These examples have been
edited to reflect the process of EPE described in ISO 14031:1999. The reader may not find them to be
comprehensive regarding environmental aspects, environmental performance criteria, or number and type of
indicators selected, as these are issues determined by each organization according to its particular
circumstances.
vi © ISO 1999 – All rights reserved

---------------------- Page: 6 ----------------------
TECHNICAL REPORT ISO/TR 14032:1999(E)
Environmental management —
Examples of environmental performance evaluation (EPE)
1 Scope
This Technical Report provides examples of EPE that represent a range of applications from simple to
elaborate. They also represent a range of organizations (e.g., manufacturing and service companies; non-
governmental organizations; government agencies; small, medium and large enterprises; organizations with
and without certified environmental management systems) and geographic locations.
IMPORTANT -
The examples in this report are included only because they illustrate the use of EPE.
Value judgements in these examples related to the relative environmental benefits of one material
over another, one process over another, or one product over another, reflect decisions made
specifically by the management of the organizations in the examples. No endorsement is given by
ISO/TC 207/SC 4 to those decisions, to the scientific data used, or to their conformity with other ISO
standards.
No endorsement is given by ISO/TC 207/SC 4 to any organization or any organization's products or
services.
No organization's particular application of the guidance in ISO 14031 is recommended because the
management of each organization has selected the application most suited to its needs. No
endorsement is given by ISO/TC 207/SC 4 to the choices made by individual organizations or to the
relative merits of these different applications of EPE.
2 Terms and definitions
For the purposes of this Technical Report, the terms and definitions given in ISO 14031 apply.
3 Format for the examples provided in this Technical Report
3.1 General
Examples illustrating EPE and ISO 14031 are provided in Annexes A to Q. The contents of these examples
are organized under the headings given in 3.2.
3.2 Headings
3.2.1 Introduction
This section briefly describes the organization and its history. The purpose is to provide:
� a context for understanding how EPE was applied; and
� suitable information for a reader of ISO/TR 14032:1999 to relate his or her own organization to the
organization described in the example.
3.2.2 Planning EPE
This section describes how the organization planned its EPE, and can illustrate:
� the identification of environmental aspects;
� the development of environmental performance criteria;
� the consideration of the views of interested parties; and
� other planning activities referenced in ISO 14031:1999.
© ISO 1999 – All rights reserved 1

---------------------- Page: 7 ----------------------
ISO/TR 14032:1999(E)
3.2.3 Selecting indicators for EPE
This section describes how the organization selected environmental performance indicators (EPIs) related to
management efforts (management performance indicators - MPIs) and to the organization’s operations
(operational performance indicators - OPIs). This section also describes how the organization considered
environmental condition indicators (ECIs) in developing its EPE.
3.2.4 Using data and information (if applicable to the example)
This section describes (as appropriate) the following as elements of the EPE process:
� collecting data:
� analyzing and converting data;
� assessing information;
� reporting and communicating.
3.2.5 Reviewing and improving EPE (if applicable to the example)
This section describes how the organization used information to examine the EPE process and to identify
opportunities for improvement.
3.2.6 Summary/conclusions
This section includes a summary of any lessons learned by the organization from the application of EPE. It
may also include the organization’s conclusions on its future application of EPE.
2 © ISO 1999 – All rights reserved

---------------------- Page: 8 ----------------------
ISO/TR 14032:1999(E)
Annex A
Schreinerei Schmid, Abendsberg, Germany
(A small cabinetry/furniture-making company, with 11 employees, developing environmental performance
evaluation to inform critical customers that it is environmentally aware)
Introduction
The Schreinerei Schmid company was established in 1895, and since its establishment has been located in
Abendsberg, Germany. There is both housing and other industrial facilities in the vicinity of the workshop.
Eleven employees are involved in production and administration, and company has annual sales of
approximately one million Deutsche Marks. Since 1995, the company has had an internal environmental
information and control system. The company also produced its first environmental report in 1995, with a
target audience of the company’s environmentally conscious private and corporate customers. In late 1997,
the existing environmental management features were broadened to establish an environmental
management system for registration under the European Eco-Management and Audit Scheme (EMAS). This
effort was supported, in part, by the Bavarian State Government’s promotional scheme for small and
medium-sized enterprises and handicraft businesses.
Planning EPE
As is traditional in the cabinetry/furniture-making field, environmental and health aspects have been primary
concerns in product development for a long time. This is also reflected in the company's environmental
policy. In planning for environmental performance, the company intends to satisfy the demands of
customers for ecologically sound products. Thus, the business strategy of the company is to expand market
position, especially through the production of solid wood furniture, and by using natural oils and waxes for
ecologically sound surface treatment. In this way, occupational health aspects for staff were improved (i.e.,
the use of and need for auxiliary agents in certain processes). Furthermore, reducing the environmental
impacts of the company's production benefits the company. By increasing the efficient use of resources and
materials, and by decreasing the amount of unnecessary waste, a competitive cost basis for production is
realized. The company's environmental performance criteria are based on their environmental objectives
and targets.
Selecting indicators for EPE
Table A.1 lists the environmental aspects of Schreinerei Schmid as well as their related environmental
performance criteria which were adopted from the company’s environmental objectives under the company’s
internal environmental information and control system, which was later registered under EMAS.
TABLE A.1 - Schreinerei Schmid Environmental Aspects
and Performance Criteria
Environmental Aspect Related Environmental Performance Criterion
Electricity consumption Reduce electricity consumption
Water consumption Reduce water consumption
Use of solid wood (instead of composite wood Increase the use of solid wood instead of
products, such as plywood or particle board, due composite wood products
to concerns about releases of formaldehyde and
other substances into ambient air)
Consumption of paints and primers Reduce the consumption of paints and primers
Treatment of wood surfaces with natural waxes Increase the percentage of surfaces treated with
and oils natural waxes and oils
Consumption of solvents and paint thinners Reduce the number of litres of solvents or paint
thinner used
Generation of waste for disposal Reduce the amount of waste for disposal
Table A.2 provides informational statistics on the company, a well as the company’s indicators for EPE,
which were selected based on the company’s business strategy and environmental policy.
© ISO 1999 – All rights reserved 3

---------------------- Page: 9 ----------------------
ISO/TR 14032:1999(E)
TABLE A.2 - Schreinerei Schmid Statistics and Indicators for EPE
Company Statistics 1993 1994 1996
Annual sales (in Deutsche Marks) 880 000 900 000 940 000
Number of employees 9 10 11
Workshop area in square metres 640 640 780
Indicators for EPE
Kilowatt hours of electricity used 17 731 17 965 24 797
Cubic metres of water consumed 345 398 201
a
Percentage of solid wood used 85 70 70
Kilograms of paints and primers used 610 435 426
Percentage of surfaces treated with natural 322 30
waxes or oils
Litres of solvents or paint thinner used 125 110 60
Kilograms of waste for disposal 1 450 1 320 60
a
The percentage of solid wood used in 1993 was greater than in 1994 and 1996 due to an
exceptionally large order for furniture received in 1993. Therefore, 1993 production was not typical of
Schreinerei Schmid’s usual annual production.
Using data and information
Collecting data
The company's environmental information system provides the basis for data collection to support the
development of indicators for EPE. In the initial years of implementing the company’s environmental
programs, a considerable amount of data had to be estimated. Over time, the scope of the environmental
information system was broadened to be able to support all selected indicators. All indicators were
expressed as absolute amounts or as proportions. The use of relative data (i.e., per kilogram or per item of
furniture produced) was not considered appropriate because individually designed products have unique
sizes and natures that do not support comparisons among products.
Assessing information
The assessment of information is carried out by comparing the company’s environmental objectives with the
selected indicators for EPE. The sharp rise in consumption of electricity in 1996 resulted from the
enlargement and construction of a new workshop. Considerable progress has been made since 1994 in
other areas, especially regarding decreased water consumption, decreased consumption of environmentally
relevant auxiliary agents, and the increased percentage of the surface areas of products treated with natural
waxes and oils. Through new waste management practices, involving extensive internal and external
recycling of production wastes, waste for disposal has virtually dropped to zero,
Reporting and communicating
For clients, other interested parties and the general public, the company's progress in improving its
environmental performance is documented, with the company’s 1994/95 environmental report providing
baseline information. This report is updated and published every three years as the public environmental
statement required by the company’s registration to EMAS. In addition, this information is made accessible
over the Internet at http://members.aol.com/schmids40. Internally, the environmental report is used by the
company owner as a basis for company meetings and discussions with staff on environmental issues, and to
support dialogue between the company and public authorities.
4 © ISO 1999 – All rights reserved

---------------------- Page: 10 ----------------------
ISO/TR 14032:1999(E)
Reviewing and improving EPE
On the basis of the environmental performance achieved, new environmental objectives and targets were set
as the company’s environmental performance criteria. These criteria are:
� to increase the use of solid wood in the production of furniture by 10%, making its products more
acceptable to its customers;
� to reduce electricity consumption by 10% through optimization of compressed air systems and
replacement of heating ovens;
� to reduce the total volume of waste, for both disposal and recycling, by 10%.
One change in the set of indicators for EPE has been necessary as a result of reviewing the EPE process.
Since the total volume of waste for disposal has been reduced to almost zero through intensive recycling
measures, the strategy of the company owner is now focused on globally reducing all waste streams of the
company. Therefore, "total volume of waste for both recycling and disposal" will be integrated as a new
indicator replacing the old indicator "kilograms of waste for disposal".
Summary/conclusions
EPE has proven to be environmentally and economically valuable for a small company. Data to support
some of the selected indicators for EPE was readily available at the beginning. Data sources and data
collection mechanisms to support other indicators for EPE had to be developed or improved during the
process.
The most important benefit of conducting EPE for the company owner was that he finally had access to hard
figures about the environmental performance of the company. Together with regularly updated
environmental objectives and targets, the owner is able to control and improve effectively the company’s
environmental performance, and to communicate it successfully to the market. Through the information
provided in the environmental report, the company could expect a steady increase in its regional customer
base and a steady increase in demand for its products.
If you have questions or would like additional information regarding this example, please contact the ISO
member body for Germany:
Deutsches Institut fur Normung (DIN)
Burggrafenstrasse 6
D-10787 Berlin Germany
Telephone: 49 30 26 010
Fax: 49 30 26 01 12 31
E-mail: postmaster@din.de
© ISO 1999 – All rights reserved 5

---------------------- Page: 11 ----------------------
ISO/TR 14032:1999(E)
Annex B
Clemens Härle Brewery, Leutkirch, Germany
[A family-owned and operated brewing company, with 33 employees, implementing environmental
performance evaluation starting with a company eco-balance study (an input/output scheme for mass and
energy) and management commitment to environmental protection]
Introduction
Clemens Härle is a small brewery run by the Härle family. Despite a trend to the contrary in the brewing
industry sector, the brewery is able to maintain its share of the market against competition from larger
breweries. The company is located in the town center of Leutkirch in the Allgäu region (State of Baden-
Württemberg, Germany). The company produces 28 500 hectolitres of beer and sells 16 000 hectolitres of
other beverages annually. Clemens Härle brewery had a turnover of approximately 8,1 million Deutsche
Marks in 1997. The majority of the 33 employees are employed in sales and the production process.
The brewing of beer involves producing wort in a mashing and boiling process in the brewing house from the
raw materials, which are hops, malt and water. After cooling, the wort is fermented. This fermented
immature beer is then stored and filtered. The finished beer is then decanted into bottles or pumped into
kegs (pressurized containers). All processes are subject to the strict food standards and purity laws that
apply to Bavarian breweries. The supporting infrastructure consists of an energy supply, water supply and
treatment plants, wastewater treatment and disposal, as well as facilities for the maintenance of technical
equipment and vehicles.
The finished products are stored at the brewery until the company transports them, using its own vehicles, to
its customers. All vehicles are fuelled by organic diesel, refined from rapeseed oil. The sale of the finished
product is limited to an area with a 50 kilometre radius from the brewery to guarantee premium quality. This
also helps to reduce the environmental impacts of distribution activities.
The raw materials (i.e., malt and hops) are only purchased from farms controlled by two independent
institutions. No pesticides or artificial fertilizers are normally applied. Where their use is essential, only the
application of the minimum quantity that achieves the necessary effect is permissible.
Numerous measures have also been carried out for many years to reduce the consumption of resources, in
particular water and energy, and the volume of emissions. A new wort-boiling system in the brewing house
reduced the consumption of heating oil by 25%. The use of waste heat was also improved. A heat recovery
system achieves annual savings of approximately 45 000 litres of heating oil. Optimizing processes have
leveled out peaks in electricity consumption. Water consumption has been reduced by nearly 50% in the last
twenty years. Because waste is sorted with care, few recyclable materials are to be found in the non-
recyclable waste. Organic waste from production processes is reused in agriculture. Only reusable
containers (i.e., bottles and kegs) are used.
Noise pollution problems were addressed with noise abatement measures. These were accompanied by
independent surveys to guarantee that the noise levels on neighboring properties are considerably lower than
the legal noise emission limits. Thus, adequate margins were always maintained to avoid disturbance to the
neighbors.
There were a few difficulties with wastewater acidity (i.e., pH values) at the municipal sewage plant before a
neutralization system could be put into operation. Since then, the fluctuations in the pH values have been
reduced and the relationship with authorities responsible for water standards has improved.
Environmental activities are used to promote the company to the public, through mechanisms such as press
releases and guided tours. The company's profile has been raised by many reports in the media and by
winning awards for its environmental activities. Overall, Härle has managed to maintain a long-lasting well-
balanced relationship with interested parties (e.g., local residents and authorities).
6 © ISO 1999 – All rights reserved

---------------------- Page: 12 ----------------------
ISO/TR 14032:1999(E)
Planning EPE
The establishment of an environmental management system certified to either the European Eco-
management and Auditing Scheme (EMAS) or ISO 14001 has not been an objective of the company. The
owners feel that these systems would be too time-consuming and bureaucratic for a company of this size
and that the environmental benefit that normally results from certification could also be achieved by the
company’s less formal environmental management system. A detailed environmental report and a company
eco-balance study (an input/output scheme for mass and energy) were compiled for the first time in 1995.
Company Eco-Balance Studies
A “company eco-balance study” is an internal annual recording of all incoming (input) and all
outgoing (output) material and energy streams of the company. Input streams include raw
materials, physical plant and equipment, water and energy. Output streams
...