ISO 14031 sets out three types of
indicators:
Environmental condition indicators (ECI),
for presenting achievements in context
Operational performance indicators (OPI),
used to demonstrate change in resource use
Management performance indicators (MPI),
for showing cost savings and improvements in training
原本的ISO14031從宏觀面(Macro Perspective)來看待與設定環境績效指標
事業單位(Micro Perspective)要加以參考與應用,難免怪怪der
感覺有的指標是為了KPI而KPI,甚至撈過界其實談環境成本會計