Proposed Green Development Reporting Framework for Enterprises from a Life-Cycle Perspective and a Case Study in China

Abstract

Green development is becoming prioritized in industrial settings and manufacturing. Under the current trend of green development, the status of the green development of enterprises is not clear. Evaluation indicators of green development are required, especially given that China has issued many green development policies, as well as special funding support. Reporting is an important tool to foster communication among governments, the public, enterprises, and stakeholders, as well as to assess advances in, and provide guidance, toward realizing green development. The purpose of the present study was to establish a green development report framework and green development indicators for enterprises, with an application to a case study of a textile company in China. The green development reporting framework was based on a life-cycle assessment method, which is an index system constructed to combine quantitative and qualitative indicators, process control and outcome-oriented indicators within the scope of both life-cycle and factory boundaries. This index system included definitions and calculations methods of environmental and resource indicators that can comprehensively reflect green development. By using empirical data from 2017 in the case study, the framework and indicators were further described, and the effects of relevant terms were noted. The green development reporting framework and case study herein can help enterprises understand the concept of green development, self-inspection, self-comparison, communicate advancements, and ultimately improve their level of green development.