Category 3 non financial but quantified verifiable data regarding environmental performance

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE A SURVEY OF BEST PRACTICE TECHNIQUES 62 83

(b) Identification of key environmental performance indicators and their relation to financial performance.

Table 3. Financially relevant ( eco financial ) environmental performance indicators

Section 3 Summary of Financial Data and Business Data

It provides comparative data on selected aspects of industrial performance and on the structural drivers underpinning the industrial performance of countries.

Environmental performance data re emissions, resource use, efficiency measures

(ii) Environmental accounting examination of national standards and regulations for environmental financial accounting, and identification of key environmental performance indicators and their relation to financial performance (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

(ii) for financial market users in particular, there is a need to understand how corporate environmental strategy and performance impacts on financial performance and shareholder value.

sector specific data including industry agreed EPIs (including eco efficiency based EPIs)

Entities entrusted with the operation of the financial mechanism are requested to provide to the Secretariat relevant information for this review in a timely manner.

Administrative actions, information and financial data are managed in the Integrated Management Information System (IMIS) of the United Nations, which provides the secretariat with the necessary information to report to Parties on its operations and performance.

GE.97 52240 page The second chapter attempts to go beyond the conventional accounting model and identify key environmental performance indicators (EPIs) and examine their relation to financial performance.

Production of reliable and timely financial information Efficient mechanisms to process and analyse vast amounts of data.

Environmental and Financial Performance Are They Related? Washington Investor Responsibility Research Centre (IRRC).

Financial data and reports for audit purposes

In indicator of achievement (a), after travel claims , add payroll, insurance, invoices and claims processing and add an indicator of achievement (c) reading (c) The availability of financial reports by the required dates .

The analytical features of the data warehouse system will improve the performance of the management of the Fund's investments.

8. How an enterprise s environmental performance affects its financial health and how financial information relating to such performance can be used to assess environmental risk, and the management of such risk, are often matters of concern to investors and their advisers.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

Environmental data can also be put in the summary financial statements

Invalid data from tracker

segmented environmental performance data (if not provided in the environmental review (see below)

quot Valuing the environment how Fortune 500 CFOS and analysts measure corporate performance quot .

to identify and record the techniques used by financial sector stakeholders to integrate environmental performance data into their investment decisions

It concludes by making recommendations for improvements in EPIs if environmental performance is to be reported in a coherent and useful manner. The second chapter is based on the longer background paper, quot Linking environmental and financial performance a survey of best practice techniques quot .

The financial statements present fairly the financial position as at the end of the period and the results of the operations for the period

As noted in para. 69 above, the number of enterprises disclosing non financial and financially quantified environmental data is increasing at a steady rate.

102. The Systems and Data Analysis Unit is responsible for the preparation of data analyses for resource planning and financial management.

In indicator of achievement (d), delete and assignments .

The main focus of the progress reporting contained therein is on financial data.

Pursuant to financial regulation 10.1 (a), the Registrar should establish detailed financial rules and procedures in order to ensure effective financial administration and the exercise of economy.

68. The conventional model of financial reporting minimizes the role given to non financial data.

The complete analysis is contained in the background paper Linking environmental and financial performance a survey of best practice technologies (UNCTAD ITE EDS Misc.9), which will be made available at the meeting.

In indicator of achievement (e), replace Number with Percentage and adjust the performance measures accordingly.

Performance in 2004 compared with the previous financial plan

The e PAS system also, for the first time, gathered all performance appraisal data into a single database, allowing supervisors to view the status of staff members' appraisals at one glance.

There is a need to integrate the Organization's programme and financial performance reports and to provide linkages between the different databases, e.g., IMIS, BIS, E drits E meets, to avoid redundant data entry and to facilitate automatic flow of programming and financial information, including cost accounting.

(vi) Taking informed, transparent and effective decisions in all areas, including performance, risk and financial management

In indicator of achievement (a), replace the number of citations of with the number of times reference was made to . In the performance measures, replace citations with references .

31. The somewhat positive performance by the service sectors is based on growth in the financial sector and, to a lesser extent, in community and personal services, as the preliminary figures for the remaining service sectors show negative movement.

That process may also assist in the development of baseline data and performance indicators by which the effectiveness of both the assistance and the enhancement of criminal justice may be evaluated.

The reports, which will be subject to audit conducted in accordance with UN Financial Regulations and Rules, will contain financial and substantive performance data for each individual project and activity approved for funding to enable the United Nations and the Foundation to follow progress on outputs and outcomes in order to determine the efficiency and effectiveness of projects and activities, which in turn will facilitate making recommendations for change, if necessary or appropriate.

In accordance with rule 114.1, the Financial Rules of the Tribunal became effective on 1 January 2005.