Eco-efficiency in the Finnish EMAS reports—a buzz word?

The aim of the study reported here was to examine whether the concept of eco-efficiency is incorporated into Finnish EMAS reports. The analysis was based on the frameworks proposed by the WBCSD (Measuring eco-efficiency. A guide to reporting company performance. Geneva: World Business Council for Sustainable Development; 2000) and Müller and Sturm (http://www.ellipson.com/download/studies/studies/EcoEfficiency_Indicators_e.pdf). Our empirical sample consisted of 40 EMAS statements and eight group environmental reports. The concept of eco-efficiency has clearly not become popular in corporate environmental reporting in Finland. It is often assumed that eco-efficiency would translate the concept of sustainable development into specific terms. Our findings suggest that this is not the case, at least not in Finnish environmental reporting.